PENDEKATAN AKUNTANSI TERHADAP GLOBAL WARMING: ANALISIS EFISIENSI PENERAPAN STRATEGI OZONE FRIENDLY (Studi Kasus pada Aktiebolaget Electrolux, PubL)

Abstract

Business entities have a big contribution in global warming problem. Electronic's manufacturer is one ofbusiness entities that gives a big contribution in that problem. That is because of the using of hazardous raw material. Ozone depleting problem motivates the increasing of society awarness and also the demandfor bigger companies' attention in environmental context. The demand of business ethics will surely impact the company's financial position. The aim of this research is to give an analysis of the efficiency of ozone friendly strategy implementation in a real-context. This research is a descriptive case study research. The reseach's aim is to describe the practicalperspective of management accounting. Case study can be used to explain a holistic phenomenon. So, case study is chosen as research's method in order to give a comprehensive description ofozonefriendly strategy in real-context accounting. The result indicates an efficient ozon friendly strategy. Based on the comparation offinancial position after and before the implementation of ozone friendly strategy, this strategy is efficient for long-term business operation. Entity's commitment to implement the ozone friendly strategy has been followed by the adoption ofsuitable costing method, to show the portion of air emission cost from total cost. In short term context, ozone friendly strategy is inefficient and looked as the cause of company's profitability decreasing. The decrease of global warming potential gives a strong evidence about the efficient ozone friendly strategy in order to reduce the company's contribution in global warming problem. Key words: environmental management accounting, ozone friendly strategy, efficiency, global warming