ANALISIS PENERAPAN ENVIRONMENTAL ACCOUNTING SEBAGAI PERWUJUDAN CORPORATE SOCIAL RESPONSIBILITY PADA PT SEMEN BATURAJA (PERSERO) PALEMBANG

CHRISTIN, CHRISTIN and Mukhtaruddin, Mukhtaruddin (2009) ANALISIS PENERAPAN ENVIRONMENTAL ACCOUNTING SEBAGAI PERWUJUDAN CORPORATE SOCIAL RESPONSIBILITY PADA PT SEMEN BATURAJA (PERSERO) PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

The objectives of this research are (I) to analyze and discuss the trend of environmental accounting as form corporate social responsibility in the world included Indonesia and (2) to analyze and evaluate the application of environmental accounting which is consists of measurement, disclosure and reporting of environmental cost at PT Semen Baturaja (Persero) Palembang. Research finding has shown that PT Semen Baturaja (Persero) hasn't systematically executed environmental accounting process up to now. It can be shown from nothingness of disclosure and reporting into special environment report which explain about environmental programs and its cost. A measurement process of environmental cost which is consists of revegetation cost and AMDAL cost, has been implemented by surveying techinque done by expert parties in their sectors, namely mining division for revegetation cost and Bapedal Sumatera Selatan for AMDAL cost. These costs have properly measure based on the broken area for revegetation cost and poUution level for AMDAL cost. In order to improve responsibility to stakeholders, management of PT Semen Baturaja (Persero) may apply environmental accounting process especially in disclosure and reporting of environmental programs. Thus, stakeholders can evaluate environmental programs of PT Semen Baturaja (Persero) as form corporate social responsibility so that it can give positive image to company

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	environmental accounting, corporate social responsibility, environmental cost
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mr Halim Sobri
Date Deposited:	10 Mar 2020 04:12
Last Modified:	10 Mar 2020 04:23
URI:	http://repository.unsri.ac.id/id/eprint/28061

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