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All Journal AKSIOMA : Jurnal Sains Ekonomi dan Edukasi
Seprenti, Dwika
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Penerapan Akuntansi Lingkungan terhadap Kondisi Lingkungan pada Perusahaan Tambang Batu Bara Seprenti, Dwika; Maithy, Sifera Patricia
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 6 (2025): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v2i6.1353

Abstract

The increase in coal mining activities in Indonesia has a significant impact on the environment. Environmental accounting is an important instrument in measuring and reporting the environmental impact of mining company activities. This article aims to analyze the application of environmental accounting in coal mining companies and its impact on environmental conditions. Using qualitative research methods based on literature studies and secondary data analysis, this study found that the application of environmental accounting is still not optimal in many mining companies. Good environmental accounting can improve transparency, accountability, and environmental sustainability.
Co-Authors Maithy, Sifera Patricia