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- Hermiyetti
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Economics, Econometrics & Finance

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ANALISIS PERLAKUAN AKUNTANSI DAN PENGALOKASIAN BIAYA LINGKUNGAN PADA PT ASPEX KUMBONG - Hermiyetti; Griffit Yoyner Dondokambey
InFestasi Vol 8, No 1 (2012): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v8i1.1255

Abstract

PT Aspex Kumbong is one of manufacture companies producing paper for news. In it production activity, besides producing paper for news, it also generating liquid and solid waste as it byproducts. Therefore, PT Aspex Kumbong do the environmental management activities to realize company commitment to the environment.Some of the environmental management activities done by PT Aspex Kumbong are: Wash Water Treatment (WWT), solid waste management, quality control of waste, and testing the quality of environment. These activities generate environmental costs. The environmental costs are then being analyzed to determine its accounting treatment and allocation. Some of the environmental costs of PT Aspex Kumbong are allocated in production cost as overhead cost and some of the costs are allocated in the general and administration cost as maintenance and repair costs. The result of comparing to the PSAK 33 as the theory suggests that the accounting treatment and alocation of environmental costs of PT Aspex Kumbong is not in accordance with the PSAK 33. It is suggested that to determine the environmental cost per unit of PT Aspex Kumbong, the company needs to use the amount of emission generated. The environmental management activity reporting is very useful to internal management as an instrument for environmental decision-making and as a public communication tool. 
ANALISA PELAKSANAAN AUDIT LINGKUNGAN ATAS PENGOLAHAN LIMBAH CAIR PADA PT. CHEVRON PACIFIC INDONESIA (Studi Kasus Limbah Air Terproduksi Lapangan Minas, Propinsi Riau) - Hermiyetti; Arinta Satya Poetri
InFestasi Vol 6, No 2 (2010): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v6i2.486

Abstract

Oil and gas companies have potential as a source of environmental pollution impacts, either directly or indirectly from any activities. Liquid, solid, and gas produced from primary production and its supporting activities are pollutants that can cause negative impacts on the environment.One of the biggest pollutants in oil and gas industry is water produced. Produced water is ground water as a byproduct in the production process of crude oil. Water produced with oil taken out toward the surface by bringing a variety of harmful compounds, so before disposal or use must first be processed and adapted to the existing quality standards.With the implementation of environment management systems, industry, through the identification of environmental impacts and environmental audit of internal activities that are conducted periodically, can create an environmental program with a priority scale of significance in terms of environmental impact. Of course, the industry can do environmental monitoring and evaluating the effectiveness of its implementation to achieve continuous improvement
Co-Authors Arinta Satya Poetri Griffit Yoyner Dondokambey