VALLIANTRA, GRACE BIANCA and Saputra, Dewa and Yuniarti, Emylia (2014) ANALISIS PELAPORAN DAN PENGENDALIAN BIAYA LINGKUNGAN PADA PT. BUKIT ASAM (Persero) Tbk. TANJUNG ENIM. Undergraduate thesis, Sriwijaya University.
Text
RAMA_62201_01091003008.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (54MB) | Request a copy |
|
Preview |
Text
RAMA_62201_01091003008_0002067101_01_front_ref.pdf - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (10MB) | Preview |
Text
RAMA_62201_01091003008_0002067101_02.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (8MB) | Request a copy |
|
Text
RAMA_62201_01091003008_0002067101_03.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (8MB) | Request a copy |
|
Text
RAMA_62201_01091003008_0002067101_04.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (5MB) | Request a copy |
|
Text
RAMA_62201_01091003008_0002067101_05.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (852kB) | Request a copy |
|
Text
RAMA_62201_01091003008_0002067101_06_ref.pdf - Bibliography Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (544kB) | Request a copy |
|
Text
RAMA_62201_01091003008_0002067101_07_lamp.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (21MB) | Request a copy |
Abstract
Penelitian ini bertujuan untuk menganalisis pelaporan dan pengendalian biaya lingkungan pada PT. Bukit Asam (persero) Tbk, Tanjung Enim. Alat analisis yang digunakan adalah Peraturan Menteri ESDM No.18 tahun 2008 tentang reklamasi dan penutupan tambang serta PSAK 57 (revisi 2009) tentang provisi, liabilitis kontijensi, dan aset kontijensi. Hasil penelitian menunjukkan bahwa pelaporan biaya lingkungan PT. Bukit Asam (persero) Tbk, sudah sesuai dengan Peraturan Menteri ESDM No.18 tahun 2008 yang mewajibkan perusahaan untuk melaporkan biaya lingkungan dan PSAK 57 yang menjadi panduan perusahaan dalam melaporkan biaya lingkungan dalam laporan keuangan.
Item Type: | Thesis (Undergraduate) |
---|---|
Uncontrolled Keywords: | Biaya Lingkungan, Laporan Biaya Lingkungan, Akuntansi |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping |
Divisions: | 01-Faculty of Economics > 62201-Accounting (S1) |
Depositing User: | Mr. Muhammad Irwan |
Date Deposited: | 02 Feb 2021 02:44 |
Last Modified: | 02 Feb 2021 02:44 |
URI: | http://repository.unsri.ac.id/id/eprint/41756 |
Actions (login required)
View Item |