Analisis Biaya Lingkungan pada Industri Kelapa Sawit dengan Pendekatan Material Flow Cost Accounting (MFCA) (Studi Kasus PT. Sumatera Jaya Agro Lestari Palm Oil Milling)

SYEFTIVA, DWI PUTRA (2014) Analisis Biaya Lingkungan pada Industri Kelapa Sawit dengan Pendekatan Material Flow Cost Accounting (MFCA) (Studi Kasus PT. Sumatera Jaya Agro Lestari Palm Oil Milling). Diploma thesis, Universitas Andalas.

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Abstract

This study aimed to determine the amount of environmental costs that occurred in the palm oil industry, especially for PT. Sumatera Agro Lestari Jaya POM. The analysis used in this study using Material Flow Cost Accounting (MFCA) approach. MFCA approach is able to trace the equally the both flows of final products and emissions (waste) in production process. This approach is also able to explain the three categories costs of the four categories of environmental costs proposed Christine Jasch. Object of this study is limited to the production process of Crude Palm Oil (CPO) for the year 2013, data were obtained by interview, observation, and documentation. The analysis indicates that the environmental costs occurred during 2013 in PT. Sumatera Agro Lestari Jaya POM. amounted Rp.205.040.042.689,07, -, or by 74.71% of the total input. The environmental costs incurred due to the many negative product (non-product output) that occurred during the production process. Keywords: Environmental Cost, Material Flow Cost Accounting, MFCA

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