Analysis of Implementation and Reporting of Environmental Cost Accounting at Pt. Sement Puger Jaya Raya Sentosa

Abstract

Environmental accounting is a practice or activity that has a role in providing accounting information and can be influenced by the company on environmental problems that are realized in the form of financial and nonfinancial reports. Environmental costs are costs incurred by the company to prevent environmental damage or costs incurred in the event of environmental damage caused by company waste. This study aims to analyze the application and reporting of environmental cost accounting at PT. The Puger Jaya Raya Sentosa Cement is in accordance with the current PSAK, Law, and theory. This study uses primary data obtained through observation and interviews, secondary data obtained through documentation and company record data. Data analysis techniques in this study using descriptive analysis, which describes by analyzing and comparing the findings with PSAK no. 33 years revised 2011 on General Mining Accounting.