Analysis of The Application of Environmental Cost Accounting at PT. Buana Wiralestari Mas
DOI:
https://doi.org/10.38035/dijefa.v5i1.2467Keywords:
Environmental Accounting, Environmental Costs Cost accounting, Waste Application of Environmental AccountingAbstract
PT Buana Wiralestari Mas is a private company engaged in the plantation and palm oil processing plant, which is a subsidiary of PT Sinar Mas, emphasizes its responsibility to the environment by managing environmental costs arising from its operational activities. Impairment or costing is how PT Buana Wiralestari Mas recognizes environmental costs and allocates that value to environmental stewardship. Environmental costs are calculated using rupiah values that are comparable to past value practices. Overhead costs, transportation, and auxiliary materials are examples of production costs included in the presentation of environmental costs. In practice, the company has not prepared a special report on environmental costs, but has included these costs in the general financial statements. The results show that PT Buana Wiralestari Mas faces several challenges related to environmental cost accounting, including the expansion of disclosure and improvement of the cost measurement system.
References
Apriyani, A, Putri, MM, & Wibowo, SY (2020). Utilization of plastic waste into ecobricks.
Society of Empowerment and Innovation, mayadani.org.
Lako, A, & Sumaryati, A (2018). Conceptual Framework and Application of Green Accounting.
Salemba Emp at
Rounaghi, MM (2019). Economic analysis of using green accounting and environmental accounting to identify environmental costs and sustainability indicators. International Journal of Ethics and Systems, emerald.com.
Indrawati, NM, & Rini, IGA Intan Saputra (2018). Analysis of the Implementation of Environmental Accounting at the Tabanan Regional General Hospital Agency (Brsud). KRISNA: Collection of Accounting Research, 9 (2), 85.
Sukirman-Suciati, AS (2019). Application of environmental accounting to the management of toxic hazardous waste (B3) at Dr. wahidin sudirohusodo hospital Makassar. Journal of Applied Accounting Research, journal.polsri.ac.id.
Hermain, H., Nurlaila, Safrida.Lili, Sufitrayati, Alfurkaniati, Ermawati, Y., Ikhsan, A., Olivia, H., Jubi, & Nurwani. (2019). Introduction to accounting 1. In Madenatera (Vol. 53, Issue 9)
Apriani, A, Nurwani, N, & Juliati, YS (2023). Analysis of the Application of Environmental Management Accounting in Disclosing Environmental Costs Based on Islamic Perspective. Scientific Journal of Islamic Economics, journal.stie-aas.ac.id.
Lalo, A, & Hamiddin, MIN (2021). The Effect of Environmental Costs and Environmental Performance on Profitability in Manufacturing Companies Listed on the Indonesia Stock Exchange. Compact: Scientific Journal of Computerization ..., ujicoba.stekom.ac.id.
Pratama, AS (2019). Analysis of the application of environmental cost accounting to waste treatment operational costs at the lavalette general hospital in Malang. Scientific Journal of FEB Students, jimfeb.ub.ac.id.
Fadelsyah, A, Kamilah, K, & ... (2023). Analysis of the Application of Environmental Accounting in Waste Management at PT. Perkebunan Nusantara IV Pabatu Unit. JIKEM: Journal of Science
..., umma spul.e-journal.id.
Wulaningrum, R, & ... (2020). The effect of environmental disclosure, environmental costs and profitability on firm value. National Seminar on Results, journal.poliupg.ac.id.
Franciska, RM, Sondakh, JJ, & Tirayoh, VZ (2019). Analysis of the application of environmental cost accounting at pt. royal coconut airmadidi. Going Concern: Research Journal, academia.edu.
Darsani, H, Nurlaila, N, & Amelia, R (2023). Analysis of the Application of Environmental Accounting in Hospital Waste Management (Case Study of Dr. Pirngadi Regional General Hospital, Meda n City). ... Research and Works ..., journal.staiypiqbaubau.ac.id.
Ikhsan, A. (2018). Environmental Accounting and its Disclosure. Graha Ilmu.
Maysaroh, M, & Kusmilawaty, K (2023). Analysis of Accounting Treatment of Waste Processing Costs of Ajamu Panai Hulu Palm Oil Mill (PKS) Based on Sharia Perspective. Scientific Journal of Islamic Economics, journal.stie-aas.ac.id.
Fadillah, M. A., & Imsar, I. (2023). Environmental Impact of Waste on CPO Production at Sei Meranti Palm Oil Mill PT Perkebunan Nusantara III (PERSERO). Neraca: Journal of Economics, Management and Accounting, 1(4), 89-96.
Susanti, S., Baehaqi, A., & Firman, M. A. (2021). Analysis of the Implementation of Environmental Accounting at the Surabaya Hajj General Hospital in the View of Maqashid Syariah. Journal of Islamic Accounting and Finance, 9(2), 91-111. Susanti, S., Baehaqi, A., & Firman, M. A. (2021). Analysis of the Implementation of Environmental Accounting at the Surabaya Hajj General Hospital in the View of Maqashid Syariah. Journal of Islamic Accounting and Finance, 9(2), 91-111.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Anggun Debana Maharani, Yenni Samri Juliati Nasution, Hendra Harmain
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish their manuscripts in this journal agree to the following conditions:
- The copyright on each article belongs to the author(s).
- The author acknowledges that the Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) has the right to be the first to publish with a Creative Commons Attribution 4.0 International license (Attribution 4.0 International (CC BY 4.0).
- Authors can submit articles separately, arrange for the non-exclusive distribution of manuscripts that have been published in this journal into other versions (e.g., sent to the author's institutional repository, publication into books, etc.), by acknowledging that the manuscript has been published for the first time in the Dinasti International Journal of Economics, Finance & Accounting (DIJEFA).
