eJEBA
Vol. 5 No. 2 (2018): e-JEBA Volume 5 Nomor 2 Tahun 2018

Pengakuan, Pengukuran, Penyajian, dan Pengungkapan Biaya Limbah

Intan Diah Pratiwi (Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Jember (UNEJ))
Yosefa Sayekti (Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Jember (UNEJ))
Imam Mas'ud (Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Jember (UNEJ))

Article Info

Publish Date
01 Oct 2018

Abstract

This study aims to determine the application of environmental accounting on the cost of waste at PT. Cement Puger Jaya Raya Sentosa. This research is qualitative using triangulation method. Resulth is accounting practices (the recognition, measurement, presentation and disclosure) the cost of waste carried out by PT. Cement Puger Jaya Raya Sentosa almost in accordance with the Framework for the Preparation and Presentation of Financial Statements (KDPPLK) however, PT. Cement Puger Jaya Raya Sentosa yet have a complete financial statement. The financial statements are owned by PT. Cement Puger Jaya Raya Sentosa until this research still consists of report production costs, fixed asset depreciation report, and income statement. Keywords: Accounting, Environmental, Waste, Cement Factory, Report

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Journal Info
eJEBA
Website

Abbrev

e-JEBAUJ

Publisher

Universitas Jember

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

-Journal Ekonomi Bisnis dan Akuntansi is a biannual double-blind peer-reviewed academic journal that is dedicated to publishing high-quality scholarly works on all disciplines of economics, business, and accounting studies. The objective of the Journal is to provide a leading forum for the ...