Peran Kebijakan Lingkungan dalam Pengelolaan Limbah di PT Aneka Tambang Tbk dalam Mendukung Penerapan Green Business di Indonesia
DOI:
https://doi.org/10.62383/jembatan.v2i1.1330Keywords:
Environmental regulations, Green Business, PT Aneka Tambang Tbk, Sustainability, Waste managementAbstract
The management of mining waste is a crucial aspect in maintaining the balance between the exploitation of natural resources and environmental protection. PT Aneka Tambang Tbk (Antam), as a mining company, strives to implement sustainable waste management policies to support the concept of Green Business in Indonesia. This study aims to analyze the role of national and international regulations in mining waste management and the implementation of these policies by Antam based on its 2020-2023 sustainability report. Using a normative juridical approach, this research finds that although regulations governing waste management are in place, challenges remain in their implementation, including harmonization with international standards and the effectiveness of supervision mechanisms. Therefore, strengthening regulations and enhancing transparency in waste reporting and management are necessary to ensure that the mining industry aligns with sustainability principles.
References
Breliastiti, R. (2017). Laporan berkelanjutan PT. Aneka Tambang dan PT. Telekomunikasi Indonesia sebagai benchmarking laporan berkelanjutan (sustainability report) di Indonesia. Jurnal Akuntansi Bisnis, 6(2).
Candraningsih, A. A., & Bayangkara, I. K. (2024). Analisis penerapan green accounting sebagai upaya keberlanjutan lingkungan: Studi kasus PT Aneka Tambang Tbk (ANTAM). Jurnal Keuangan dan Manajemen Akuntansi, 6(3).
Čekanavičius, L., Bazytė, R., & Dičmonaitė, A. (2014). Green business: Challenges and practices. Ekonomika, 93(1), 74–88.
Fahruddin, M. S. (2018). Pengelolaan limbah pertambangan secara biologis: Biological management of mining waste (Vol. 1). Celebes Media Perkasa.
Gelderman, C. J., Schijns, J., Lambrechts, W., & Vijgen, S. (2021). Green marketing as an environmental practice: The impact on green satisfaction and green loyalty in a business‐to‐business context. Business Strategy and the Environment, 30(4), 2061–2076.
Hasan, M. M., Nekmahmud, M., Yajuan, L., & Patwary, M. A. (2019). Green business value chain: A systematic review. Sustainable Production and Consumption, 20, 326–339.
Jannah, U. A. R., & Kurnia, K. (2016). Pengaruh kinerja keuangan terhadap pengungkapan sustainability report pada perusahaan di BEI. Jurnal Ilmu dan Riset Akuntansi (JIRA, 5(2).
Makhloufi, L., Laghouag, A. A., Meirun, T., & Belaid, F. (2022). Impact of green entrepreneurship orientation on environmental performance: The natural resource‐based view and environmental policy perspective. Business Strategy and the Environment, 31(1), 425–444.
Meiryan, P. A. (2023). Analisis pengungkapan sustainability report PT Aneka Tambang, Tbk tahun 2020–2021 (Doctoral dissertation, Politeknik Negeri Ujung Pandang).
Munandar, A. I., Zeffa Aprilasani, S. T., Samputra, P. L., & S. Pi, M. M. (2018). Industri pertambangan di Indonesia. Bypass.
Najicha, F. U. (2021, August). Dampak kebijakan alih fungsi kawasan hutan lindung menjadi areal pertambangan berakibat pada degradasi hutan. Proceeding of Conference on Law and Social Studies.
Ningtyas, C. P., Kambolong, M., & Makmur, M. (2022). Implementasi corporate social responsibility pada PT. Aneka Tambang Tbk. UBPN Sulawesi Tenggara. Journal Publicuho, 5(4), 1091–1112.
Nugroho, F. A., & Chariri, A. (2009). Retorika dalam sustainability reporting: Analisis atas narrative text pengungkapan corporate social responsibility dalam sustainability report PT. Aneka Tambang, Tbk.
Prewati, P. H. S., & Bayangkara, I. B. K. (2024). Analisis tanggung jawab sosial dan lingkungan perusahaan terhadap laporan tahunan terintegrasi PT Aneka Tambang Tbk tahun 2022. Innovative: Journal of Social Science Research, 4(3), 10763–10774.
Puyo, M., Sutadji, I. M., & Indriastuty, N. (2024). Implementasi corporate social responsibility PT. Aneka Tambang Tbk berdasarkan POJK No. 51/POJK. 03/2017. Krisna: Kumpulan Riset Akuntansi, 15(2), 341–360.
Razak, M. I. (2020). Kebijakan dan dampak ekonomi sektor pertambangan. Dalam Kuasa oligarki atas minerba Indonesia (pp. 192–217).
Rompas, B., & Hayati, T. (2022). Implikasi kebijakan sektor hilir pertambangan: Ancaman dan perlindungan terhadap lingkungan hidup. Jurnal Ius Constituendum, 7(1), 177.
Santoso, D. (2021). Analisis pengungkapan sustainability report dan restatement pada PT. Aneka Tambang, Tbk dan PT. Vale Indonesia, Tbk tahun 2018–2019 (34160284) [Skripsi, Pembimbing: Carmel Meiden].
Septiningsih, I., & Kurniawan, I. D. (2024). Pertambangan emas dan limbah yang dihasilkannya: (Studi PT. Aneka Tambang). Arus Jurnal Sosial dan Humaniora, 4(2), 517–526.
Sumule, Y. B. (2024). Peran pemangku kepentingan dalam industri pertambangan guna mencapai kebijakan ESG.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Jembatan Hukum : Kajian ilmu Hukum, Sosial dan Administrasi Negara
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
