Title:

ANALYSIS OF IMPLEMENTATION AND REPORTING OF ENVIRONMENTAL COST ACCOUNTING AT PT. SEMENT PUGER JAYA RAYA SENTOSA

Author:

Mail Wahyu Saskia Istiqomah(1*)
Mail Arik Susbiyani(2)
Mail Elok Fitriyah(3)

(1) Muhammadiyah University of Jember, 
(2) Muhammadiyah University of Jember, 
(3) Muhammadiyah University of Jember, 
(*) Corresponding Author
10.31002/rak.v6i1.4343| Abstract views : 0 | PDF views : 0

Abstract


Environmental accounting is a practice or activity that has a role in providing
accounting information and can be influenced by the company on
environmental problems that are realized in the form of financial and nonfinancial
reports. Environmental costs are costs incurred by the company to
prevent environmental damage or costs incurred in the event of environmental
damage caused by company waste. This study aims to analyze the application
and reporting of environmental cost accounting at PT. The Puger Jaya Raya
Sentosa Cement is in accordance with the current PSAK, Law, and theory.
This study uses primary data obtained through observation and interviews,
secondary data obtained through documentation and company record data.
Data analysis techniques in this study using descriptive analysis, which
describes by analyzing and comparing the findings with PSAK no. 33 years
revised 2011 on General Mining Accounting.


Keywords


Environmental Accounting , Environmental Cost of Inventory , Company Waste

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DOI: https://doi.org/10.31002/rak.v6i1.4343

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This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Jurnal RAK (Riset Akuntansi Keuangan)

P-ISSN: 2541-1209 E-ISSN: 2580-0213

published by : Accounting Department Faculty of Economics, Universitas Tidar