Indo-Fintech Intellectuals: Journal of Economics and Business
Vol. 2 No. 2 (2022): Indo-Fintech Intellectuals: Journal of Economics and Business

The Analysis of Implementing Environmental Accounting on Waste Management (PG Djatiroto)

Fitri Nilasari (Unknown)



Article Info

Publish Date
28 Sep 2022

Abstract

The implementing environmental accounting on waste management at PG Djatiroto aims to analyze components of environmental costs (on waste management) and to analyze an accounting treatment of the environmental costs on waste management. The data analysis method used in this study is a comparative descriptive analysis method. The data in this study was obtained through interviews and documentation related research issues. Analysis done by comparing the results of interviews and document analysis by Hansen and Mowen theory for the environmental costs of components and SFAS 11 paragraph 1, SFAS 14, and SFAS No. 1 revision 2009 for the treatment accounting of environmental cost. Based on the results of this research is that the company has made the classification of environmental costs (in terms of waste management) and has conducted environmental cost accounting treatment stages. However, based on the analysist has been done, there are a few suggestions to be considered for the PG Djatiroto in term implementing environmental accounting for the future

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Journal Info

Abbrev

ifi

Publisher

Subject

Humanities Economics, Econometrics & Finance Social Sciences

Description

Indo-Fintech Intellectuals: Journal of Economics and Business (IFI-JEB) is a fully refereed (double-blind peer review) and an open-access online journal for academics, researchers, graduate students, early-career researchers and students, published by Lembaga Intelektual Muda (LIM) Maluku. IFI-JEB ...