Integrasi Environmental Cost of Quality dan Triple Bottom Line Accounting dalam Balanced Scorecard untuk Meningkatkan Kinerja Keberlanjutan Perusahaan

Rachel Hera Rosmarie; Andi Farhan Nasrun; Tiolina Evi Nausta Pardede

doi:10.59945/jpnm.v4i3.1474

Authors

Rachel Hera Rosmarie Perbanas Institute
Andi Farhan Nasrun Perbanas Institute
Tiolina Evi Nausta Pardede Perbanas Institute

DOI:

https://doi.org/10.59945/jpnm.v4i3.1474

Keywords:

Akuntansi Manajemen Lingkungan, Balanced Scorecard, Environmental Cost of Quality, Kinerja Keberlanjutan, Triple Bottom Line

Abstract

Tekanan regulasi dan pasar terhadap praktik Environmental, Social, and Governance (ESG) mendorong perusahaan untuk menghubungkan laporan keberlanjutan eksternal dengan sistem pengukuran kinerja internal. Namun, biaya lingkungan sering masih tersembunyi dalam biaya overhead dan Balanced Scorecard (BSC) konvensional belum secara eksplisit memetakan aspek lingkungan dan sosial. Artikel konseptual ini bertujuan mengembangkan kerangka integratif Environmental Cost of Quality (ECOQ) dan Triple Bottom Line (TBL) Accounting ke dalam arsitektur BSC untuk memperkuat pengukuran kinerja keberlanjutan perusahaan. Metode yang digunakan adalah tinjauan literatur naratif dengan pendekatan theory synthesis terhadap literatur akuntansi manajemen lingkungan, cost of quality, Sustainability Balanced Scorecard, standar pelaporan keberlanjutan, dan regulasi keuangan berkelanjutan di Indonesia. Hasil kajian menunjukkan bahwa kategori ECOQ berupa biaya pencegahan, deteksi, kegagalan internal, dan kegagalan eksternal dapat dipetakan ke dalam perspektif keuangan, pelanggan, proses internal, pembelajaran dan pertumbuhan, serta perspektif keberlanjutan tambahan. Integrasi ini berpotensi meningkatkan keterlacakan biaya lingkungan, memperkuat keselarasan indikator profit, people, dan planet, serta mendukung kepatuhan terhadap POJK 51/2017, GRI Standards, IFRS Sustainability Disclosure Standards, dan Taksonomi Keuangan Berkelanjutan Indonesia. Kerangka ini memberi kontribusi praktis bagi perusahaan dalam merancang pengukuran kinerja yang lebih relevan, akuntabel, dan berorientasi nilai jangka panjang.

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