In controlling the quality of the product, there are three components of the SAM is quality control goals, quality feedback, and quality incentives. Product quality control is an effective system for integrating the activities of maintenance and development of quality within an organization so as to obtain production and service in the most economical and satisfying consumers.
In SAM, there are four characteristics: broad scope, aggregation, integration and timeliness. SAM is the formal procedures and systems that use information to maintain and provide an alternative to the various activities of the company. In the business world increasingly fierce competition, companies are required to make a good quality product. The common criteria employed is preventive cost. There are only four (4) companies which have devoted most of their activities to environmental issues Bank Negara Indonesia (Persero) Tbk, Tambang Batu Bara Bukit Asam (Persero) Tbk, Telelomunikasi Indonesia (Persero) Tbk, and United Tractors Tbk. This research finds that the most common activities conducted by the companies in taking their responsibilities to the environment is in waste management, energy efficiency, and nature preservation (in relation to biodiversity). The researcher conducts an analysis on 25 companies listed in 2013 SRI KEHATI index. This research classifies the criteria of environmental costs into four (4) and analyses the companies indexed in SRI KEHATI.
This research is aimed to explore the information of companies’ activity in relation to environmental issues.
The cost and benefit of the companies’ activity in responding to environmental issues is regarded as information which needs to be revealed in sustainable reporting. One efforts which has been done is to disclose of maintaining environment quality. Companies need to take parts in this continuous development. The problems with the environment which has grabbed the public attention is the main reason for the development of environmental management accounting.
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