Pengakuan, Pengukuran, Penyajian, dan Pengungkapan Biaya Limbah

Authors

  • Intan Diah Pratiwi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Jember (UNEJ)
  • Yosefa Sayekti Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Jember (UNEJ)
  • Imam Mas'ud Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Jember (UNEJ)

DOI:

https://doi.org/10.19184/ejeba.v5i2.8647

Abstract

This study aims to determine the application of environmental accounting on the cost of waste at PT. Cement Puger Jaya Raya Sentosa. This research is qualitative using triangulation method. Resulth is accounting practices (the recognition, measurement, presentation and disclosure) the cost of waste carried out by PT. Cement Puger Jaya Raya Sentosa almost in accordance with the Framework for the Preparation and Presentation of Financial Statements (KDPPLK) however, PT. Cement Puger Jaya Raya Sentosa yet have a complete financial statement. The financial statements are owned by PT. Cement Puger Jaya Raya Sentosa until this research still consists of report production costs, fixed asset depreciation report, and income statement.
Keywords: Accounting, Environmental, Waste, Cement Factory, Report

Downloads

Download data is not yet available.

Downloads

Published

2018-10-01

Issue

Vol. 5 No. 2 (2018): e-JEBA Volume 5 Nomor 2 Tahun 2018

Section

Articles