Peranan Akuntansi Lingkungan Dalam Mewujudkan Triple Bottom Line Pada Pabrik Kecap Cap Jempol Lasem

Pranoto, Felix Chandra (2025) Peranan Akuntansi Lingkungan Dalam Mewujudkan Triple Bottom Line Pada Pabrik Kecap Cap Jempol Lasem. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Penelitian ini bertujuan untuk menganalisis peranan akuntansi lingkungan dalam mewujudkan konsep Triple Bottom Line (profit, people, dan planet) pada Pabrik Kecap Cap Jempol Lasem sebagai salah satu usaha mikro, kecil, dan menengah (UMKM) di sektor pangan tradisional. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data berupa wawancara, observasi, dokumentasi, dan penelusuran literatur. Informan penelitian terdiri dari pemilik usaha, bagian keuangan, dan tenaga kerja produksi yang dipilih menggunakan teknik purposive sampling. Hasil penelitian menunjukkan bahwa Pabrik Kecap Cap Jempol Lasem telah melakukan berbagai aktivitas pengelolaan lingkungan, seperti pengolahan limbah cair melalui Instalasi Pengolahan Air Limbah (IPAL), pemanfaatan limbah padat berupa ampas kedelai, serta perawatan saluran pembuangan. Namun, aktivitas tersebut belum didukung oleh penerapan akuntansi lingkungan secara formal. Seluruh biaya yang berkaitan dengan lingkungan masih digabungkan dalam biaya operasional umum, sehingga perusahaan belum mampu mengidentifikasi, mengukur, dan mengevaluasi biaya lingkungan (green cost) secara terpisah. Dalam teori Triple Bottom Line, aspek profit telah dijalankan melalui upaya menjaga stabilitas usaha dan efisiensi biaya, namun belum mencerminkan biaya lingkungan secara riil. Aspek people terlihat melalui penyerapan tenaga kerja lokal dan hubungan harmonis dengan masyarakat sekitar, tetapi belum didukung oleh program tanggung jawab sosial perusahaan yang terstruktur. Sementara itu, aspek planet telah dijalankan secara teknis melalui pengelolaan limbah, namun belum terintegrasi dalam sistem pencatatan akuntansi. Penelitian ini menyimpulkan bahwa akuntansi lingkungan memiliki peran strategis dalam mendukung pencapaian Triple Bottom Line, namun belum dioptimalkan pada Pabrik Kecap Cap Jempol Lasem. Oleh karena itu, diperlukan penerapan sistem akuntansi lingkungan yang sederhana dan sesuai dengan karakteristik UMKM untuk meningkatkan keberlanjutan usaha secara ekonomi, sosial, dan lingkungan.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Akuntansi lingkungan; Triple Bottom Line; Industri Pangan Tradisional; Biaya Lingkungan.
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi
Depositing User: 1222200213 Felix Chandra Pranoto
Date Deposited: 16 Jul 2026 02:54
Last Modified: 16 Jul 2026 02:54
URI: http://repository.untag-sby.ac.id/id/eprint/44284

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