ALOKASI BIAYA LINGKUNGAN UNTUK PENGELOLAAN SUMBER DAYA BERKELANJUTAN MENGGUNAKAN THEORY OF PLANNED BEHAVIOR

  • Nur Hidayah STIE Nobel Indonesia, Makassar
  • Dara Ayu Nianty STIE Nobel Indonesia, Makassar
Keywords: Environmental costs, Theory of planned behavior, Cement company

Abstract

This study aimed to describe the sustainable resource management implementation and to analyze the company's actions in allocating environmental costs. The research was conducted from August to November 2020 at PT. Semen Tonasa and PT. Semen Bosowa Maros. The research method was using qualitative methods with triangulation techniques (literature study, observation, and in-depth interviews). The analytical tool has used the Theory of Planned Behavior with three parameters, namely attitudes, subjective norms, and behavior control. The results showed that the companies had implemented sustainable resource management by triple bottom line (economic, social, environmental). The company allocated environmental costs but with a different disclosure technique where PT. Semen Tonasa prepared it separately in the form of a Sustainability Report and PT. Semen Bosowa Maros still included in the annual financial report. Based on the analysis using TPB, it can be seen that the company's belief in the urgency of environmental and public health issues is the basis for the company's attitude in allocating environmental costs. Regarding subjective norms, the two companies try to respond to community demands while maintaining the demand for environmental sustainability for sustainable production. The technological readiness of the two companies has met the standards for production but PT. Semen Tonasa has a better readiness level to allocate environmental costs.

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Published
2021-01-23
How to Cite
Hidayah, N., & Nianty, D. (2021). ALOKASI BIAYA LINGKUNGAN UNTUK PENGELOLAAN SUMBER DAYA BERKELANJUTAN MENGGUNAKAN THEORY OF PLANNED BEHAVIOR. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 5(1), 391-406. https://doi.org/10.31955/mea.vol5.iss1.pp391-406