Application of Environmental Accounting to the Management of Hazardous Toxic Waste (B3) at PT Master Mat

Authors

  • Ismaya Khoirun Nisa Institut Teknologi Dan Bisnis Asia Malang
  • Justita Dura Institut Teknologi Dan Bisnis Asia Malang

Keywords:

Environmental activities, environmental accounting, cost reporting

Abstract

 This research aims to determine the application of environmental accounting to the management of toxic hazardous waste (B3) at PT Master Mat. Starting from waste processing activities and the impact of implementing environmental accounting. This research uses a descriptive method by collecting data sources through observation and interviews. The research results show that waste management activities have been carried out appropriately. The financial report regarding waste processing at PT Master Mat does not yet present a separate environmental cost report in the Financial Report. Future research is expected to be able to develop populations and other independent variables to obtain more accurate and comprehensive results.

 

 

 

References

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Published

29-07-2024

How to Cite

Ismaya Khoirun Nisa and Dura, J. (2024) “Application of Environmental Accounting to the Management of Hazardous Toxic Waste (B3) at PT Master Mat”, Jurnal Penelitian Teori & Terapan Akuntansi (PETA). Blitar, Indonesia, 9(2), pp. 178–190. Available at: https://journal.stieken.ac.id/index.php/peta/article/view/794 (Accessed: 8September2024).

Issue

Vol. 9 No. 2 (2024): Juli 2024

Section

Articles

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Copyright (c) 2024 Ismaya Khoirun Nisa, Justita Dura

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