ANALISIS PENERAPAN GREEN ACCOUNTING PADA PERUSAHAAN PERKEBUNAN (STUDI KASUS PT PP LONDON SUMATERA INDONESIA TBK WILAYAH SUMATERA SELATAN)

LUQYANA, LULU AULIA and Ubaidillah, Ubaidillah and Abukosim, Abukosim (2018) ANALISIS PENERAPAN GREEN ACCOUNTING PADA PERUSAHAAN PERKEBUNAN (STUDI KASUS PT PP LONDON SUMATERA INDONESIA TBK WILAYAH SUMATERA SELATAN). Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to analyze the role of environmental management accounting in implementing green accounting on plantation company. Specifically, this research aims to analyze the accountant role, environmental cost, and environmental regulation in Indonesia. The analytical method used in this research is qualitative analysis that creates descriptive data from interview result, documentation, and observation in the object of study. The result of this research stales that PT.PP. London Sumatera Indonesia Tbk of South Suma/era Region has not fully implemented the green accounting yet, although the company has implemented environmental management accounting in order to manage their environmental activities. It is due to no voluntary disclosures of green accounting such as environmental cost and environmental conservation cost in monetary form in its annual report. This problem happens because there is no green accounting standard that regulate environmental accounting in Indonesia. Therefore, this company just manages administration cost which is the category of environmental conservation cost in accordance with government regulation in Indonesia.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Green Accounting, Environmental management accounting,environmental cost.
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:	Mrs Dies Meirita Sari
Date Deposited:	28 Aug 2019 09:00
Last Modified:	28 Aug 2019 09:00
URI:	http://repository.unsri.ac.id/id/eprint/5048

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