Study on environmental Costs: An Approach to Environmental Management Accounting (EMA)

Tambunan, Sihar Tigor Benjamin (2012) Study on environmental Costs: An Approach to Environmental Management Accounting (EMA). Study on environmental Costs: An Approach to Environmental Management Accounting (EMA), 7 (1). pp. 77-83. ISSN eISSN: 2460-9463, pISSN: 0216-9463

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Abstract

Dtilom ton1<·i<s ukrimmui munojnnen linxkun,:un ·ul,mjuf11J'O disebut EM.4 (&.viron1mm1al Manag,·~n, Accoummg)·, /imbi,h uMnam)'O bagian durl ou1p1<1produ/csi yang le/"h m~lukulwn p<'n)t:rUpun b,,rb/11,:al Jcnis biayo (fongsrmg mau111m lidat /a11gsu11g} Up<'r/j lt1p10/ya sebuoh pr,u/i,k J>mg seb,,narnyo. KomlM /ni,eh,ligt<S mcnjeluskan p<'rnJ'1/llun bahwu bia)YI /in1,:tuni,;o n do/om seb,mh J/sl<m prWulsi ,eMmun)YI /thih /vs,:,r doripoda yang 1/1ptrkirakan secaro /r.,m,..,nsiONJI olehbtbuapap<'rus<1ha<1n,e/omoini.yall11bioyalmgklmgonidemi/r.denganl>/a,., -"'"l: dite/uor/r.an per11sahoun ""'ut mt11Jmgkirhm /imbah dari ,isum pr-oduk$1. Pmggu,r,,an diog,om \fllitrial & bm-gJ· Flo,. A,:-ro,.,,,;ng f\lEFA) dirdcnmmdasi/r.an ""1om ptnddmon E.\lA ini ""'"" /fttmptrmudah prru<s pe/aeohm lironbioya/ingkungandofam.,eliapprmesproduh, lkngonasumsibuhMYJ1"/ak odn kLmdisi •fisit·rni 100% pada sebUlJh ,isum f)Mlh1/csi. ,,,,,L:, lehadrnm /imbi,h r;::::;;;;:,~":::,~;,~* :;;t:~,,.J:f:::" mefesie,ui )'<ln): 11,k,t liopm dilo/ok ""'""" ,k,1~,,

Item Type:	Article
Uncontrolled Keywords:	EMA, MEFA. efisiensi, biaya lingkungan
Subjects:	Business
Divisions:	Journal Publication
Depositing User:	F.X. Hadi
Date Deposited:	09 Feb 2024 07:21
Last Modified:	09 Feb 2024 07:21
URI:	http://repository.ukwms.ac.id/id/eprint/39049

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