Pengaruh Sistem Pengendalian Manajeme Dan Kenirja Operasional Terhadap Inovasi Ramah Lingkungan Dalam Pengelolaan Limbah Produksi ( Studi Kasus PT Timur Raya Tunggal Karawang )

The issue of environmental pollution due to industrial waste is a serious challenge for the manufacturing sector in Indonesia, including PT Timuraya Tunggal which faces problems in managing production waste, especially sulfamic acid (SA) waste. Although the company has implemented environmentally friendly practices such as waste reduction and green technology, its implementation has not been running optimally. The main focus of this research is to analyze the influence of management control system and operational performance on environmentally friendly innovation in production waste management. This research was conducted using a quantitative approach, utilizing primary data collected through distributing questionnaires to 100 employees who are directly involved in waste management. Data processing was carried out through the application of the Partial Least Square (PLS) method analyzed through SmartPLS version 4.0 software. The results of the analysis show that the management control system and operational performance have a significant effect on green innovation. This finding confirms the importance of integrating management control systems and improving operational performance as strategies to support efficiency and sustainability in managing company production waste.

KEYWORDS: Green Innovation, Management Control System, Operational Performance, Production Waste, Sustainability.