Article Per Year (5 Year)
p-Index From 2020 - 2025
7.478
P-Index
This Author published in this journals
All Journal JABE (Journal of Accounting and Business Education) Jurnal Mirai Management Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Journal of Economic, Bussines and Accounting (COSTING) SEIKO : Journal of Management & Business YUME : Journal of Management Jambura Science of Management Jambura Accounting Review Atma Jaya Accounting Reseach (AJAR) Diklat Review : Jurnal manajemen pendidikan dan pelatihan RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Tangible Journal Jurnal Sibermas (Sinergi Pemberdayaan Masyarakat) Economics and Digital Business Review Jurnal Riset Akuntansi Tridinanti (Jurnal Ratri) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS KNOWLEDGE: Jurnal Inovasi Hasil Penelitian dan Pengembangan Paradoks : Jurnal Ilmu Ekonomi Mopolayio : Jurnal Pengabdian Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: Religion Education Social Laa Roiba Journal Jurnal Mahasiswa Akuntansi International Journal of Economics and Management Research
Amir Lukum, Amir
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Physics Public Health Social Sciences Other

Published : 51 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : KNOWLEDGE: Jurnal Inovasi Hasil Penelitian dan Pengembangan

 1 
ANALISIS PENGUNGKAPAN BIAYA LINGKUNGAN PADA PERUMDAM MUARA TIRTA KOTA GORONTALO Rosmiati, Rosmiati; Mahdalena, Mahdalena; Lukum, Amir
KNOWLEDGE: Jurnal Inovasi Hasil Penelitian dan Pengembangan Vol. 5 No. 2 (2025)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia (P4I)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/knowledge.v5i2.5833

Abstract

This study aims to analyze the disclosure of environmental costs at PERUMDAM Muara Tirta, Gorontalo City. The background of this research is the low transparency and accountability regarding environmental costs, which have not been disclosed in a structured manner. This study uses a qualitative descriptive method with data collection techniques through observation, interviews, and documentation. The results show that PERUMDAM Muara Tirta has not implemented a structured environmental accounting system. Costs related to the environment, such as source water maintenance, waste management, and chemical usage, are still combined within operational expenses without specific classification as environmental costs. Furthermore, the company does not have a dedicated report on waste management and lacks adequate wastewater treatment installation (IPAL). The main obstacles faced are the absence of clear regulations or environmental accounting standards and the limited human resources knowledgeable in environmental accounting. This study recommends the development of an environmental accounting system and the preparation of separate environmental cost reports to improve the company’s transparency and accountability regarding environmental impacts, as well as to provide more accurate information to stakeholders. ABSTRAK Penelitian ini bertujuan untuk menganalisis pengungkapan biaya lingkungan pada PERUMDAM Muara Tirta Kota Gorontalo. Latar belakang penelitian ini adalah rendahnya transparansi dan akuntabilitas terhadap biaya lingkungan yang belum diungkapkan secara terstruktur. Penelitian ini menggunakan metode deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa PERUMDAM Muara Tirta belum menerapkan sistem akuntansi lingkungan secara terstruktur. Biaya-biaya yang berkaitan dengan lingkungan, seperti pemeliharaan sumber air, pengelolaan limbah, dan penggunaan bahan kimia, masih digabungkan dalam beban operasional tanpa klasifikasi khusus sebagai biaya lingkungan. Selain itu, perusahaan belum memiliki laporan khusus mengenai pengelolaan limbah dan belum dilengkapi dengan instalasi pengolahan air limbah (IPAL) yang memadai. Hambatan utama yang dihadapi adalah belum adanya regulasi atau standar akuntansi lingkungan yang jelas serta keterbatasan sumber daya manusia yang memahami akuntansi lingkungan. Penelitian ini merekomendasikan perlunya pengembangan sistem akuntansi lingkungan dan penyusunan laporan biaya lingkungan secara terpisah agar transparansi dan akuntabilitas perusahaan terhadap dampak lingkungan dapat ditingkatkan, serta memberikan informasi yang lebih akurat kepada para pemangku kepentingan.
Co-Authors A. Buato, Mardlia Adelin Ishak Aliyah Quieta Derek Ammara, Yasmin Ardelia Anggi Wahyu Aprilia Hidayati Aslan J. Nuke Aswindawaty A. Mahmud Darise, Sindi Derek, Aliyah Quieta Gaffar Harun Blongkod Husain, Zulfiyani Ade Wahyuni Ida Ayu Putu Sri Widnyani Ishak, Adelin Jantu, Syeila Salsabillah Syabania Raymond Kartin Usman Lihawa, Nur Indah Pratiwi Mahdalena Mahdalena Mahdalena Mahdalena Mahdalena Mahdalena Makalalag, Nabila Mardlia A. Buato mattoasi mattoasi Mattoasi, Mattoasi Moh. Ichsanul Sya’ban Monoarfa, Amelia Ramadhani Muh. Sabrijal Muhammad Amir Arham Mutia Maulita Anggraeni Nanda Apriyani Aday Nilawaty Yusuf Niswatin Normawati Paulu Nur Ayida Nur Hafisah Budi Nurfadila Nurfadila Nurharyati Panigoro Pahrin, Mohammad Reza Pakaya, Lukman Pautina, Awanda Rhodiya Polapa, Marsyandah Irwan Rayssa Maharani Entengo Revalina Elizabeth Hulukati Rio Monoarfa Riskawati Riskawati, Riskawati Rizki Karim Rosmiati Rosmiati Sahmin Noholo Selviani, Ni Nyoman Siti Pratiwi Husain Siti Pratiwi Husain Sri Cicindra Tongkad Sya’ban, Moh. Ichsanul Tiara Nurbayiti Ibrahim Tongkad, Sri Cicindra Tri Amaliah Tri Handayani Amaliah Tuli, Hartati Usman Usman Vera Widyawati Victorson Taruh Wahyu, Anggi Yahya, Fatimah Zohra Zulkifli Bokiu