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All Journal Maqasid: Jurnal Studi Hukum Islam Jurnal Pengabdian Magister Pendidikan IPA Al-Kharaj: Journal of Islamic Economic and Business Diagnosis: Jurnal Ilmiah Kesehatan Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Journal of Midwifery and Nursing Studies TASAMUH: Jurnal Studi Islam Jurnal Olahraga dan Kesehatan Indonesia (JOKI) Brilliant International Journal of Management and Tourism (BIJMT) Banco: Jurnal Manajemen dan Perbankan Syariah Jurnal Akuntansi dan Ekonomi Bisnis Jeksyah KENDALI: Economics and Social Humanities Research in Physics Education Jurnal Guru Pencerah Semesta (JGPS) Prosiding SIMKESNAS Indonesia Journal Of Zakat and Waqf Jurnal Widya Climago Journal of Principles Management and Bussines Advantage: Journal of Management and Business SEWAGATI: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Media Akademik (JMA) Makkareso : Riset Pengabdian Masyarakat JUTEQ: JURNAL TEOLOGI & TAFSIR Indonesian Scholar Journal of Nursing and Midwifery Science Compile: Journal of Society Service Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced Jurnal Imiah Pengabdian Pada Masyarakat (JIPM) Jurnal Komplikasi Anestesi Fundamental : Jurnal Ilmiah Hukum Jipmas : Journal Inovasi Pengabdian Masyarakat Aslim: Journal of Education and Islamic Studies Journal of Community Service: In Economic, Business, and Islamic Finance Brilliant International Journal of Management and Tourism
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Journal : Journal of Principles Management and Bussines

Praktik Akuntansi Hijau pada Perusahan Tambang Nikel PT. Vale Indonesia Tbk. Amalia, Rizki; Arseyani, Dede; Nuriatullah; Nurfitriani
Journal of Principles Management and Business Vol. 3 No. 01 (2024): June 2024
Publisher : Scimadly Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55657/jpmb.v3i01.177

Abstract

This study aims to analyze green accounting practices at the Nickel Mining Company PT Vale Indonesia Tbk. This research is qualitative research with a case study approach. The data used is the company's annual and/or sustainability report for 2020-2022. The results showed that the company has implemented green accounting quite well, but detailed details about environmental costs are not visible, either in the Annual report or in the Sustainability Report. The treatment of environmental costs that have been incurred is recorded as other expenses in the company's income statement. Sustainability performance at PT Vale Indonesia Tbk. is inseparable from the three triple bottom line categories, namely economic performance, environmental performance and social performance as a manifestation of green accounting. Green Accounting Practices provide effects or benefits in improving economic performance, environmental performance and social performance, but it is also undeniable that there are still several challenges regarding green accounting practices in the future.