Application of Environmental Accounting to the Management of Hazardous Toxic Waste (B3) at PT Master Mat
Keywords:
Environmental activities, environmental accounting, cost reportingAbstract
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
Anis, V. M., Sabijono, H., & Walandouw, S. K. (2020). Penerapan Akuntansi Lingkungan Dalam Hal Pengelolaan Limbah Produksi Pada Perusahaan Pengalengan Ikan Tuna Pt. Samudra Mandiri Sentosa Bitung. Going Concern : Jurnal Riset Akuntansi, 15(3), 360. https://doi.org/10.32400/gc.15.3.29007.2020
Hasiara, L. O., Fitriana, R., & Harso, B. C. D. (2018). Analisis Penerapan Akuntansi Lingkungan Pada Rumah Sakit Medika Citra Dalam Proses Pengelolaan Limbah. Jurnal Akuntansi Multi Dimensi (Jamdi), 1(1), 142-148.http://ejournal.polnes.ac.id/index.php/jamdi/article/view/186
Indrawati, N. M., & Intan Saputra Rini, I. G. A. (2018). Analisis Penerapan Akuntansi Lingkungan Pada Badan Rumah Sakit Umum Daerah (Brsud) Tabanan. KRISNA: Kumpulan Riset Akuntansi, 9(2), 85. https://doi.org/10.22225/kr.9.2.480.85-95
Info, A. (2023). Analisis Perlakuan Akuntansi Pada Pengelolaan Material Limbah Non B3 Di Gudang Logistik Pt . Pln ( Persero ) Up3 Pematangsiantar. 11(01), 15–27. https://doi.org/10.26460/ja.v11i1. 2990
Islamey, F. E. (2016). Perlakuan Akuntansi Lingkungan Terhadap Pengelolaan Limbah Pada Rumah Sakit Paru Jember. Jurnal Fakultas Ekonomi Universitas Muhammadiyah Jember, 1(1), 1–20. www.unmuhjember.ac.id
Liana, A. N., Hendri, N., & Darmayanti, E. F. (2021). Analisis Penerapan Akuntansi Lingkungan Terhadap Pengelolaan Limbah Sebagai Salah Satu Bentuk Pertanggungjawaban Sosial (Studi Kasus Pabrik Singkong Di Dusun Vi Kelurahan Sidodadi Kecamatan Pekalongan Kabupaten Lampung Timur). Jurnal Akuntansi AKTIVA, 2(2), 204–209. https://eprints.ummetro.ac.id/
Meli, N. M., & Ni, W. Y. (2023). Penerapan Akuntansi Biaya Lingkungan Pada Pt. Jaya Baru Lestari. Vokasi : Jurnal Riset Akuntansi, 12(1), 48–58.
Ratulangi, A. V. J., Pangemanan, S., & Tirayoh, V. (2018). Analisis Penerapan Akuntansi Lingkungan Terhadap Biaya Operasional Pengelolahan Limbah Pada Rumah Sakit Pancaran Kasih Manado. Going Concern : Jurnal Riset Akuntansi, 13(04), 410– 418. https://doi.org/10.32400/ gc.13.03.20292.2018.
Sukirman, A. S., & Suciati. (2019). Penerapan Akuntansi Lingkungan Terhadap Pengelolaan Limbah Bahan Berbahaya Beracun ( B3 ). Ratulangi, Riset Terapan Akuntansi, 2(3), 89–105.
Tarawiru, Y., Rahma, R., & Yunus, D. (2023). Analysis Of Waste Cost Behavior In Environmental Accounting Of Enrekang General Hospital , Enrekang Regency. 3, 123–129.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Ismaya Khoirun Nisa, Justita Dura
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International Licensethat allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access)