Analisis Penerapan Environmental Management Accounting (Ema) Sebagai Bentuk Eco-efficiency Dalam Meningkatkan Keunggulan Kompetitif Perusahaan (Studi Pada PT. Perkebunan Nusantara X Unit USAha Pabrik Gula Ngadiredjo Kabupaten Kediri Periode Tahun 2009-2

Business activities that lead to the industry, particularly manufacturing, to be one of the highlights was the cause of environmental degradation, because the activities are directly related to the natural and social environment. PT. PTPN X Sugar Factory Ngadiredjo business unit manufacturing company with one of the main products of sugar and molasses. So the researchers tried exposing transparent in terms of PEMA (physics), and MEMA (monetary) related to environmental performance at Sugar Factory Ngadiredjo. EMA application forms at Sugar Factory Ngadiredjo seen from EDO program implementation in 2010 and the CPI in 2011. Based MEMA and PEMA information obtained can be used as a basis for eco-efficiency analysis, PEMA divided by MEMA. The comparison results explained that the level of eco-efficiency at Sugar Factory Ngadiredjo in 2009 by 32%, in 2010 by 28%, in 2011 by 35%. So the conclusion can be drawn EMA as a form of eco-efficiency at Sugar Factory Ngadiredjo average of 30% of the comparison of the whole environmental performance to financial performance. The increasing concern for the environment is no longer a company expense, but a tool in improving eco-efficiency at Sugar Factory Ngadiredjo up to 35% in 2011. EMA is a strategy to achieve competitive superiority based on eco-friendly efforts, is no longer the only category of strategies used to fulfill corporate social responsibility