Treffer: IMPLEMENTING ENVIRONMENTAL MANAGEMENT ACCOUNTING (EMA) IN IMPROVING ECO-EFFICIENCY ON CORPORATE ACTIVITIES: CASE STUDY ON SUGARCANE COMPANY.

The basic concept of Environmental Management Accounting (EMA) is how to apply the Eco-Efficiency rules in order to preserve the sustainability of company business's management. Eco-Efficiency means ratio between Financial Performance Indicators (FPIs) covered in Monetary Environmental Management Accounting (MEMA) and Environmental performance indicators (EPIs) covered in Physical Environmental Management Accounting (PEMA). This research aims to evaluate the eco-efficiency status of Sugarcane Company. This research was conducted at one of sugarcane factories placed at Malang, East Java, Indonesia from September to December 2006. Information needed covers physical information i.e. materials input, products and nonproducts output (solid, waste water, gas emission) and monetary information i.e. production costs, costs-related waste process, labor costs, and benefit. The ecoefficiency status was described low to high performance. The environmental impacts were also evaluated by using Centrum voor Milliukunde Universiteit Leiden (CML) method in order to support PEMA. The result showed that the process efficiency were 86.07%. The company was in relatively low eco-efficiency status caused by high environmental performance but low in financial performance. There were amount of material losses and solid wastes that cause high costing. The biggest impact comes from particulate matter that contribute human toxicity potential equivalent to 1.4 kg-DBC (Dichlorobenzene), but the value was still in normal level according to CML standard. [ABSTRACT FROM AUTHOR]