Penerapan Akuntansi Biaya Lingkungan pada Perhitungan Harga Pokok Produksi Kain Tenun Ikat di Lepo Lorun

Abstract

This study aimed to identify the environmental costs incurred in the production process of woven fabric at Sanggar Lepo Lorun, Sikka Regency, and to analyze their application in calculating the Cost of Production (COP) using the full costing method. This study employed a descriptive quantitative approach, with data collected through interviews, observation, and documentation. The results showed that Sanggar Lepo Lorun had implemented operational waste management as part of its production activities but had not yet specifically applied environmental cost accounting. The identified environmental costs included prevention costs, internal failure costs, and external failure costs, which were still recorded as part of general operating costs and had not been separately classified. The application of the full costing method enabled environmental costs to be identified and integrated into factory overhead costs, thereby providing a more accurate and comprehensive calculation of the Cost of Production. This approach also helps management understand the actual costs associated with production activities and environmental management. Therefore, Sanggar Lepo Lorun needs to record and classify environmental costs separately to improve cost information, support more effective decision-making, strengthen cost control, and promote long-term business sustainability.