Penerapan Sistem Manajemen Lingkungan (SML) yang terintegrasi di industri pengolahan minyak dan gas di Indonesia belum sepenuhnya berhasil mencegah penurunan kualitas lingkungan dan pencemaran lingkungan terkait bisnis proses industri tersebut, masih terjadi dan menimbulkan kerugian materiel dan non materiel. Penelitian ini bertujuan untuk mengembangkan model analisis biaya manfaat SML terintegrasi untuk menentukan program dan upaya-upaya yang terkait dengan dampak lingkungan-sosial-ekonomi. Metode Cost Benefit Ratio (CBA), Benefit Cost Ratio (BCR) dan valuasi ekonomi serta penggunaan Decision Tree Analysis modelling diterapkan untuk mencapai tujuan. Hasil penelitian menunjukkan bahwa pemilihan program-program yang tepat dapat memberikan nilai ekonomi yang tinggi dan meningkatkan kualitas lingkungan dan memberikan nilai ekonomi yang besar dan mengurangi dampak penurunan kualitas lingkungan di PT XYZ. Keberhasilan program SML terintegrasi pada kegiatan industri pengolahan minyak dan gas di Indonesia diperoleh dengan tingginya nilai manfaat dan peningkatan kualitas lingkungan. Penelitian ini menjadi dasar bagi pemilihan program-program SML pada industri pengolahan minyak dan gas dengan prinsip nilai manfaat yang besar terhadap lingkungan. Kata Kunci: Industri Pengolahan Minyak dan Gas; Sistem Manajemen Lingkungan; Cost Benefit Analysis (CBA); Benefit Cost Ratio (BCR); Valuasi Ekonomi, Decision Tree Analysis(DTA)

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efinery Unit PT XYZ, in East Kalimantan) Various incidents involving environmental damages have occurred in the past few years, leading to an enormous financial loss for the community and industries. The implementation of the Environmental Management System (EMS) in Indonesian gas and oil processing industry has not fully successful in preventing environmental damages; hence, environmental quality degradation and environmental pollutions continue to occur and resulted in material and non-material losses. This study aims to design a Cost-Benefit Analysis model to determine appropriate programs and efforts to prevent environmental pollution by paying attention to the implementation of the EMS. The Cost Benefit Ratio (CBA), Benefit Cost Ratio (BCR), and economic valuation were implemented to achieve the goal. This led to the identification of programs that can improve the quality of the environment and reduce the impacts of environmental pollution in the oil and gas processing industry. The success of the EMS programs in Indonesian oil and gas processing industry activities will be obtained through a high environmental benefit and increased environmental quality. This study serves as the basis to select EMS program for oil and gas processing industry based on the principle of high benefits for the environment. Keywords: Oil and Gas Processing Industry; Environmental Management System; Cost-Benefit Analysis (CBA); Benefit-Cost Ratio (BCR); Economic Valuation