| dc.contributor |
|
|
| dc.contributor |
Universitas Islam Bandung |
|
| dc.creator |
Septianitasari, Indah |
|
| dc.creator |
Rosdiana, Yuni |
|
| dc.creator |
Nurleli, Nurleli |
|
| dc.date |
2017-08-13 |
|
| dc.date.accessioned |
2019-09-12T07:04:37Z |
|
| dc.date.available |
2019-09-12T07:04:37Z |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/8678 |
|
| dc.identifier.uri |
http://hdl.handle.net/123456789/24421 |
|
| dc.description |
The existence of the facts of environmental pollution problems undertaken by manufacturing companies as a result of the company's production process are mostly found in Indonesia. This causes a business environment must be able to maintain its business processes so that the company must implement appropriate strategies for the achievement of the company's going concern and sustainable development. Thus the demand for environmentally friendly products should be a concern in the continuous development of the industry.This study was conducted with the aim to describe and analyze the application of environmental management accounting in relation to the effectiveness of corporate innovation, in the shoe industry Catenzo. The research used analytical descriptive method. The results show that companies apply environmental management accounting and have good product innovation and process innovation, but companies apply environmental management accounting more aim for management. The researcher suggests that corrective actions be taken against environmental costs and companies should pay more attention to the application of environmental management accounting. |
|
| dc.description |
Adanya fakta permasalahan pencemaran lingkungan yang dilakukan oleh perusahaan manufaktur akibat proses produksi perusahaan banyak ditemukan di Indonesia. Hal ini menyebabkan sebuah lingkungan bisnis harus mampu mempertahankan proses bisnisnya sehingga perusahaan harus menerapkan strategi yang sesuai demi tercapainya going concern perusahaan serta sustainabledevelopment. Dengan demikian adanya tuntutan terhadap produk yang ramah lingkungan perlu menjadi perhatian dalam penggembangan industri secara berkesinambungan. Penelitian ini dilakukan dengan tujuan untuk mendeskripsikan dan menganalisis penerapan akuntansi manajemen lingkungan dalam kaitannya dengan efektivitas inovasi perusahaan, pada industri sepatu Catenzo. Penelitian menggunakan metode deskriptif analitis. Hasil penelitian menunjukkan bahwa perusahaan menerapkan akuntansi manajemen lingkungan dan mempunyai inovasi produk dan inovasi proses yang baik, akan tetapi perusahaan menerapkan akuntansi manajemen lingkungan lebih bertujuan untuk pengelolaan. Peneliti menyarankan agar dilakukan tindakan perbaikan terhadap biaya-biaya lingkungan dan perusahaan harus lebih memperhatikan lagi tentang penerapan akuntansi manajemen lingkungan. |
|
| dc.format |
application/pdf |
|
| dc.language |
ind |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/8678/pdf |
|
| dc.rights |
Copyright (c) 2017 Prosiding Akuntansi |
|
| dc.source |
Prosiding Akuntansi; Vol 3, No 2, Prosiding Akuntansi (Agustus, 2017); 445-452 |
|
| dc.source |
Prosiding Akuntansi; Vol 3, No 2, Prosiding Akuntansi (Agustus, 2017); 445-452 |
|
| dc.source |
2460-6561 |
|
| dc.subject |
Accounting |
|
| dc.subject |
Environmental Management Accounting, Product Innovation, Process Innovation, Environmental Cost |
|
| dc.subject |
Akuntansi |
|
| dc.subject |
Akuntansi Manajemen Lingkungan, Inovasi Produk, Inovasi Proses, Biaya lingkungan |
|
| dc.title |
Analysis implementation accounting of environmental management in connection with effectiveness of innovation company |
|
| dc.title |
Analisis Penerapan Akuntansi Manajemen Lingkungan dalam Kaitannya dengan Efektivitas Inovasi Perusahaan |
|
| dc.type |
info:eu-repo/semantics/article |
|
| dc.type |
info:eu-repo/semantics/publishedVersion |
|
| dc.type |
Peer-reviewed Article |
|
| dc.type |
Quantitative |
|
| dc.type |
Kuantitatif |
|