Moses L. Singgih and Tamara Yuanita
ABSTRACT
The most chemical compund containing in Green house gases is CO2, which caused greenhouse effect is produced by industrial activities. One of the method to reduce CO2is byapplying environmentally friendly alternative technologies in the industry. The use ofalternative technology has become attention as it relates to the cost of investment and company operational. Environmental Management Accounting (EMA) contains energy flow,physical material and monetary data of a production process. From the information, we candetermine production process that produces the highest emissions, then improvementscenarios are made. Through calculation of environmental costs with the EMA, the amountof savings can be obtained fromthe difference of environmental costs between existing andrepair condition. From feasibility study, two of three alternatives are feasible. With anincremental analysis obtained that alternative technologies which investment cost is biggerand feasible to applied is Zero Reforming Process where the NPV is Rp 692.652.410.725,IRR value is 54,23%and payback period 1,23 years. This alternative can saveenvironmental cost 5,9% also reduce CO2emmision by 62% from existing condition.
Keywords: Cleaner production, waste reduction, environmental costs, Environmental Management Accounting (EMA), feasiblity study