Implementation of Environmental Accounting at PT United Tractors Samarinda on Company Waste Management
Journal: International Journal of Multidisciplinary Research and Publications (Vol.6, No. 4)Publication Date: 2023-10-15
Authors : Muhammad Suyudi; Lewi Patabang; Herlangga Andhika Putra; Mat Juri; Ratna Wulaningrum;
Page : 128-135
Keywords : ;
Abstract
—This study aims to find out how the process of waste management and implementation of environmental accounting for environmental activities that produce waste at PT United Tractors Samarinda. The type of research used in this research is descriptive qualitative. The analytical tools that the researchers used were Law number 32 of 2009 and PSAK number 1 of 2014. The data used in this study were primary and secondary data. The analysis technique was carried out by comparing the results of the analysis of interviews, observations and documentation with PSAK and laws. The results of this study indicate that PT United Tractors Samarinda has prepared an environmental cost report including costs for transporting waste, costs for purchasing equipment, and other costs related to waste management activities. The results of this study also show that PT United Tractors Samarinda's operational activities have generated various types of waste such as solid waste, liquid waste, and gaseous waste. Management PT United Tractors Samarinda has the awareness to carry out social and environmental responsibilities such as making an environmental budget to maintain the environmental ecosystem around the company area to be maintained. The application of environmental cost reports is useful for management in obtaining decisions and information regarding costs incurred during a period
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