ANALISIS PERLAKUAN AKUNTANSI ATAS BIAYA LINGKUNGAN PADA PABRIK PENGOLAHAN SINGKONG GEMILANG JAYA-BANYUASIN

LUMBANTORUAN, DEBORA and Tjandrakirana DP, Rina and Aryanto, Aryanto (2018) ANALISIS PERLAKUAN AKUNTANSI ATAS BIAYA LINGKUNGAN PADA PABRIK PENGOLAHAN SINGKONG GEMILANG JAYA-BANYUASIN. Undergraduate thesis, Sriwijaya University.

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Abstract

The purpose of this study is to investigate and analyze how company identify. recognize, measure, prensent, and disclosure environmental cost in company financial report. This study was conducted at Banyuasin Gemilang Jaya Cassava Processing Factory who has Waste Water Treatment Plant and lncenerator unit to support the activites of waste treatment. This study is qualitative research and use primary and secondary data. The result of this study are the company recognize the environmental cost included as the component of production cost on basis that waste arising from the production process. While the environmental cost recognized as production cost arc presented together with the components of production price in the company's income statement.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: nviromenral Accounling, Fnvironmenlal Cost, Waste Treatment Cost, Accounting Treatment.
Subjects: H Social Sciences > HB Economic Theory > HB221-236 Price
H Social Sciences > HB Economic Theory > HB615-715 Entrepreneurship. Risk and uncertainty. Property
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Users 13 not found.
Date Deposited: 30 Jul 2019 02:30
Last Modified: 30 Jul 2019 02:30
URI: http://repository.unsri.ac.id/id/eprint/1139

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