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ANALISIS PENERAPAN GREEN ACCOUNTING DI PABRIK GULA TJOEKIR JOMBANG

UTAMI, RIRIN SISWANTI (2012) ANALISIS PENERAPAN GREEN ACCOUNTING DI PABRIK GULA TJOEKIR JOMBANG. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

Analysis results obtained that the company has not been specifically prepared a report on environmental costs, but the company has made a budget for the environmental cost of waste treatment. Application of the sugar mills accounting Tjoekir Jombang recording system for the environmental costs of waste processing plant sugar Tjoekir been using the cash basis for recording base. Environmental costs for waste treatment and reconditioning costs are recognized as environmental management, and measured in accordance with the rupiah cost type. Environmental costs for waste treatment is expressed on the difference in cost and revenue reports.The plant running in production processes produce waste which if not treated properly will give a bad impact on the environment where the company is located, or even the impact could be more widespread than that. The company has a responsibility to manage the environment, and one way is to allocate costs for environmental management. Research on the implementation of green accounting analysis conducted at the Sugar Factory Tjoekir Jombang. In general, this study analyzed the implementation of green accounting in environmental costs for waste treatment. Stage accounting includes recording stage, the stage of recognition, measurement stage, stage presentation and disclosure stage compared with PSAK. Analysis results obtained that the company has not been specifically prepared a report on environmental costs, but the company has made a budget for the environmental cost of waste treatment. Application of accounting at the environmental cost recording system for wastewater treatment plant sugar Tjoekir been using the accrual basis. Environmental costs for waste treatment and reconditioning costs are recognized as environmental management, and measured in accordance with the rupiah cost type. Environmental costs for waste treatment disclosed in the report the difference in cost and revenue Key words: environmental accounting, environmental cost of waste treatment

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING
600 - TECHNOLOGY > 657 - ACCOUNTING > 657.028 - ACCOUNTING INFORMATION SYSTEMS
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan Universitas Hayam Wuruk Perbanas Surabaya
Date Deposited: 02 Jul 2018 05:57
Last Modified: 02 Jul 2018 06:03
URI: http://eprints.perbanas.ac.id/id/eprint/3167

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