scholarly journals ANALISIS PENERAPAN AKUNTANSI BIAYA LINGKUNGAN PADA PT. ROYAL COCONUT AIRMADIDI

2019 ◽  
Vol 14 (1) ◽  
Author(s):  
Regina Mariana Franciska ◽  
Jullie J. Sondakh ◽  
Victorina Z. Tirayoh
Keyword(s):  
Qualitative Research ◽  
Secondary Data ◽  
Cost Accounting ◽  
Environmental Accounting ◽  
Environmental Cost ◽  
Financial Statement ◽  
Primary Data ◽  
Environmental Costs

Environmental Accounting is an accounting science that has the function of identifying, measuring, valuing, recognizing, presenting, and disclosing costs incurred for the purpose of managing the environment. This study aims to determine the application of Environmental Cost Accounting at the company, in terms of identifying, measuring, presenting, and disclosing the Environmental Costs that exist in the company.The research was conducted at the PT. Royal Coconut Airmadidi. This study is a qualitative research. This study uses primary data and secondary data. The result of this research is the application of Environmental Cost Accounting in the company in terms of recognition, measurement, presentation, and disclosure of Environmental Cost has sealed with existing Financial Standars Accounting. But, the company has not made a specific Financial Statement.

Analisis Penerapan Akuntansi Biaya Lingkungan Sebagai Pertanggungjawaban Sosial Di RSI Hidayatullah Yogyakarta

2017 ◽  
Vol 25 (2) ◽  
pp. 194-215
Author(s):  
Risa Nurwulan Sari ◽  
Achmad Tjahjono
Keyword(s):  
Environmental Quality ◽  
Treatment Cost ◽  
Secondary Data ◽  
Financial Statements ◽  
Environmental Cost ◽  
Financial Statement ◽  
Primary Data ◽  
Environmental Costs ◽  
Biological Method ◽  
The Cost

Environmental cost is also known as the cost of environmental quality. The treatment cost of environmental quality is equal to the cost of environmental quality, so that the cost of environmental quality can be grouped into : environmental prevention costs, environmental detection costs, environmental internal failure costs, and environmental external failure costs. The purpose of this study is to investigate and analyze how firms identify, recognize, measure, assess and present and disclose the environmental cost in the financial statements. This research was conducted at the Hidayatullah Islamic Hospital of Yogyakarta who has had WWTP by using biological method, that is activated sludge. This study is a qualitative research. This study uses primary data and secondary data. Primary data were collected by interview. The results of this study are in the hospital recognizes the environmental costs and presented into a single account with the other similiar cost in the primary financial statement. Environmental cost is measured by the cost incurred (Historial Cost) with the monetary units rupiah. Environmental costs are not disclosed in the notes of the financial statements (CALK), but disclosed in a descriptive report, a report UKL-UPL. 

scholarly journals PENERAPAN AKUNTANSI LINGKUNGAN DALAM HAL PENGELOLAAN LIMBAH PRODUKSI PADA PERUSAHAAN PENGALENGAN IKAN TUNA PT. SAMUDRA MANDIRI SENTOSA BITUNG

2020 ◽  
Vol 15 (3) ◽  
pp. 360
Author(s):  
Valencia Matthew Anis ◽  
Harijanto Sabijono ◽  
Stanley Kho Walandouw
Keyword(s):  
Qualitative Research ◽  
Environmental Accounting ◽  
Production Costs ◽  
Environmental Cost ◽  
Production Waste ◽  
Primary Data ◽  
Environmental Costs ◽  
Material Costs

The purpose of this study is to investigate how the application of environmental accounting in terms of managing production waste in fish canning companies PT. Samudra Mandiri Sentosa Bitung. This study is qualitative research. This study uses primary data. Primary data were collected by interview. The results of this study are PT. Samudra Mandiri Sentosa has identified, recognize, and measured environmental costs but the company has not made explicit and separate disclosure of environmental cost reports. Stages of treatment of environmental costs are treated as components of production costs, namely direct material costs, direct wage costs, and overhead costs.

scholarly journals ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN PADA MEDICAL LABORATORY PARAHITA DIAGNOSTIC CENTER SURABAYA

2020 ◽  
Vol 1 (1) ◽  
pp. 245-252
Author(s):  
Mir’a Azham Fanaul Fana ◽  
Martha Suhardiyah ◽  
Yuli Kurnia
Keyword(s):  
Secondary Data ◽  
Environmental Accounting ◽  
Medical Laboratory ◽  
Primary Data ◽  
Environmental Costs ◽  
Analysis Technique ◽  
Diagnostic Center ◽  
Laboratory Waste ◽  
Negative Impacts ◽  
Waste Handling

Environmental accounting is the term to include environmental costs in the accounting of a company or government agency. The laboratory is a service company engaged in health that can have positive and negative impacts on society, namely waste. Laboratoirum waste is waste generated from laboratory practice activities that can contain toxic active ingredients that can transmit disease. This study aims to determine how the application of environmental accounting in the laboratories and the treatment of waste in the laboratory. This research is a qualitative descriptive study using primary data and secondary data. Data collection techniques using triangulation namely obervasi, interviews, and documentation. Data analysis technique is done by data reduction, data display, and data verification by comparing the results of observations, interviews and documentation to determine the application of environmental accounting and laboratory waste handling. Based on the results of the study, it is known that the Severity Laboratory has done a good waste management, and has incurred environmental costs. This is in line with Law No. 32 of 2009 concerning environmental protection and management. With the issuance of costs, the Severe has helped protect and protect the environment as stated in the Law.

scholarly journals Environmental Cost Accounting Treatment and Their Effect on Financial Statements and Assessment of Sustainability Performance at PT Alove Bali

2021 ◽  
Vol 4 (2) ◽  
pp. 97-104
Author(s):  
Luh Gede Nomica Eka Putri ◽  
◽  
I Made Ariana ◽  
Made Dana Saputra ◽  
◽  
...  
Keyword(s):  
Waste Treatment ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Cost Accounting ◽  
Production Costs ◽  
Environmental Cost ◽  
Primary Data ◽  
Sustainability Performance ◽  
Analysis Technique

This research aims to find out and analyze how PT Alove Bali identifies, acknowledges, measures, discloses and presents environmental costs and to determine the effect of environmental cost accounting treatment on financial statements as well as assessment of sustainability performance. This research focuses on analyzing primary data from interviews with 3 sources and observing the object of research as well as secondary data in the form of company financial statements as research supporting data. The analysis technique used is a qualitative descriptive analysis technique. This research provides results that the company has treated environmental cost accounting which consists of identification, recognition, measurement, disclosure and presentation even though the treatment is not fully in accordance with existing and supportive theories and standards. The company has recognized the cost of waste treatment even though it is still presented combined with other similar costs which are a component of production costs in the income statement. With this, the company has carried out environmental management properly so that the company has good sustainability performance for the future.

ENVIRONMENTAL ACCOUNTING FOR WASTE PROCESSING IN SITI AISYAH HOSPITAL LUBUKLINGGAU CITY

2019 ◽  
Vol 24 (1) ◽  
pp. 1-7
Keyword(s):  
Accounting Standards ◽  
Environmental Accounting ◽  
Environmental Cost ◽  
Environmental Costs ◽  
Administrative Costs ◽  
Government Accounting ◽  
Living Things ◽  
The Republic ◽  
The Government ◽  
And Behavior

The concept of Green (environmental) Accounting (Kusumaningtias, 2013; Ratnaningsih et al., 2004; Suparmoko, 2005; Susilo, 2008) namely Environmental Accounting has actually begun to develop since the 1970s in Europe. However, until the mid 1990s, the concept of Environmental Accounting was not much spread. Based on the Constitution of The Republic of Indonesia Number 32 year 2009 concerning Protection and Management of the Environment, Environment is the unity of space with all objects, power, circumstances, and living things, including humans and behavior, which affect nature itself, sustainability and humans and other living things welfare. The focus of this study lies in the application of Environmental Accounting at Siti Aisyah Hospital in Lubuklinggau, based on Government Accounting Standards (SAP) Number 71 year 2010 on Waste Management (Government Accounting, 2011). The problem in this study is to find out whether the application of Environmental Accounting at Siti Aisyah Hospital is in accordance with the Government Standards. The results of this study have shown that Siti Aisyah Hospital in Lubuklinggau has implemented environmental cost accounting. These environmental costs are included in maintenance costs, but the hospital has not presented a specific report on Environmental Accounting in more detail. This hospital has carried out the process of identifying, measuring, recording, presenting, and also disclosing as already explained in Government Accounting Standards No. 71 year 2010, namely presenting environmental costs by including components of environmental costs on general and administrative costs. This hospital has also managed its waste properly and has also incurred environmental costs.

CAMPUR KODE BAHASA INDONESIA PADA TUTURAN BERBAHASA JAWA DALAM FILM KARTINI KARYA HANUNG BRAMANTYO

2020 ◽  
Vol 3 (2) ◽  
pp. 133
Author(s):  
Ade Rahima ◽  
Nadya April Tayana
Keyword(s):  
Qualitative Research ◽  
Data Analysis ◽  
Secondary Data ◽  
Primary Data ◽  
Code Mixing ◽  
Mixing Characteristics ◽  
Bahasa Indonesia

The purpose of this research is to describe "Indonesian language code-mixing in the Javanese utterance of Kartini film by Hanung Bramantyo". In this film, there are many types of code-mixing occured, namely: code-mixing of words, code-mixing of frase, and code-mixing of clause. In addition, the film also included code-mixing characteristics based on informal situation. The primary data in this research is phrases and words, whereas, secondary data is a transcription dialogue in the Kartini film by Hanung Bramantyo. This research is qualitative research by using descriptive methods. In analyzing the data, Nababan’s theory is used. Moreover, Chaer and Agustina’s theories are used in analyzing code-mixing. Based on the results of data analysis, it can be concluded that the results of this study include 1) code-mxing of the words kita, aku, and, masuk. Meanwhile the code-mixing of frase can be seen from the words sejak semua and menemukan kebebasanmu and code-mixing of clause can be seen from aku nulis iklan. 2) The characteristic of code-mixing based-situation is the informal situation.

scholarly journals Environmental Accounting and its Impact on the Economy: An Applied Study on Industrial Establishments in Jeddah Governorate in the Kingdom of Saudi Arabia: المحاسبة البيئية وتأثيرها على الاقتصاد: دراسة تطبيقية على المنشآت الصناعية في محافظة جدة في المملكة العربية السعودية

2020 ◽  
Vol 4 (11) ◽  
Author(s):  
Maha Abbas Abo Hussain
Keyword(s):  
Saudi Arabia ◽  
Environmental Sustainability ◽  
Environmental Policies ◽  
Cost Accounting ◽  
Environmental Accounting ◽  
Environmental Data ◽  
Environmental Cost ◽  
Kingdom Of Saudi Arabia ◽  
Industrial Enterprises ◽  
The Impact

This study aimed to shed light on the impact of environmental accounting measured in (environmental cost accounting, environmental sustainability, and environmental policies) in industrial enterprises on the economy in the Kingdom of Saudi Arabia. To achieve the objectives of the study, the study relied on the descriptive-analytical approach, due to its suitability of the nature of the study, as well as the questionnaire tool was distributed to the study sample using random sample method, where (200) questionnaires were distributed to financial managers working in industrial enterprises in the Kingdom of Saudi Arabia in the Jeddah, the final study sample was (96) questionnaires. The results of the study showed that there is an impact of environmental accounting measured by (environmental cost accounting, environmental sustainability, and environmental policies) in industrial companies on the economy, individually and collectively. The study came out with a set of recommendations, the most important of which is the necessity of developing local standards or adopting international standards for environmental disclosure in other sectors in general and the state’s contribution to providing quantifiable environmental data and raising the limitations imposed on companies in particular in order to follow and encourage environmental laws.

scholarly journals UPACARA NGABEN NINGKEB DI BANJAR KEBON DESA PAKRAMAN BLAHBATUH KECAMATAN BLAHBATUH KABUPATEN GIANYAR (Kajian Filosofis)

2017 ◽  
Vol 1 (2) ◽  
pp. 472
Author(s):  
Ni Luh Putu Yulia Sukma Yanti
Keyword(s):  
Qualitative Research ◽  
Secondary Data ◽  
Primary Data ◽  
Return Function ◽  
Primary Data Source ◽  
Long Time ◽  
Data Source ◽  
Structural Functionalism ◽  
Religious Theory ◽  
Structural Functionalism Theory

<p><em>Ngaben Ningkeb interpreted Ngaben ceremony that ended in a reversed way or called Ningkeb.Fenomena background researcher to examine the problems about the implementation of Ngaben Ningkeb Ceremony with the formulation of the problem include: 1). How is the Ngompen Ningkeb Ceremony Procession in Banjar Kebon, Pakraman Blahbatuh Village, Blahbatuh District, Gianyar Regency? 2). What is the function of Ngaben Ningkeb Ceremony in Banjar Kebon, Pakraman Blahbatuh Village, Blahbatuh District, Gianyar Regency? 3). What is the philosophical meaning contained in Ngompen Ningkeb Ceremony at Banjar Kebon, Pakraman Blahbatuh Village, Blahbatuh District, Gianyar Regency? With the aim of research can implement the science of religion obtained in the life of the community and know in general about the Procession, Functions and Meaning philosophical related Ngaben Ningkeb Ceremony.</em></p><p><em>This research is discussed using several theories, among others, Religious Theory, is used because this research includes the research of Religion, Structural Functionalism Theory, used to dissect the problems related to Ngaben Ningkeb Ceremony, and Symbol Theory, is used to study the meaning of Philosophy. This type of research is qualitative research with primary data source from the field that is by observation and interview while secondary data obtained through documentation technique.</em></p><p><em>The results of the study as follows: 1). A. The initial procession Ngaben ningkeb ceremony, among others: Nyamuh, Matur Piuning, Mapajati, Ngulapin and Nyiramin. B. Ningkeb peak procession among others: Nedunin Sawa, Towards Setra, Sprinkle various types Tirta, Ngeseng Sawa, and last Ningkeb. C. The process after the implementation of Ngaben Ningkeb, among others: Mapegat and Mecaru. 2). Function Ceremony Ngaben Ningkeb include: A. Sustainability Function, where Ngingken ningkeb ceremony can be practically can be a ceremony that deserves to be preserved because in every process is something sacred and different with Ngaben in general. B. The return function of Sanghyang Panca Mahabhuta, which outlines the elements of Panca Mahabhuta in this great realm and usher Atma (Spirit) into Pitra nature by deciding Atma's love with his world. C. Purgatory function, in this case, purification is intended as a main foundation that should be put forward in the process Ngaben ningkeb ceremony. 3). And the meaning contained in Ngingken ningkeb ceremony is a philosophical meaning, where the conception of sarira is used as the meaning of philosophy Ngaben ningkeb is the conception of Sarira according to Wrhaspati Tattwa. And the meaning of Return Panca Mahabhuta, where basically all will return by itself although not done ceremony Ngaben, but it takes a very long time, hence from cultivated to return by cremation (Ngaben).</em></p>

scholarly journals Kredit Rentenir dan Silaturahmi

2020 ◽  
Vol 12 (1) ◽  
pp. 102-116
Author(s):  
Novita Rahayu Pratiwi ◽  
Maretha Ika Prajawati ◽  
Basir S
Keyword(s):  
Qualitative Research ◽  
Venture Capital ◽  
School Environment ◽  
Secondary Data ◽  
Boarding School ◽  
Primary Data ◽  
Credit System ◽  
The People

The study aims to analyze the meaning of debt according to the people of Kampung Kauman who prefer moneylenders than banks as their source of credit. This qualitative research uses a case study. Primary data were obtained through interviews with residents of Kampung Kauman, Pasrepan Village, Pasuruan Regency, East Java, which is located in an Islamic boarding school environment with a religious type of community. Secondary data in the form of details of the credit system to moneylenders. The sample used is saturated, i.e. all those who are credit members to loan sharks. Total informants numbered 21 of 30 households in Kauman Village. The results of this study indicate that the meaning of credit to loan sharks for the community in the study site environment is venture capital, a friendly place of association, mutual relief among credit members, and regarding usury laws on credit.

scholarly journals Tugas PI

2021 ◽  
Author(s):  
Jean Michael Sitanayah
Keyword(s):  
Qualitative Research ◽  
Secondary Data ◽  
Primary Data ◽  
Fisheries Regulation ◽  
Partnership Agreement ◽  
The Impact ◽  
Opening Up

The new policy to provide broad flexibility to capture lobster seeds is the same as opening up massive exploitation and welcoming the extinction of lobster seeds in Indonesia. The commitment of lobster seed exporters to develop cultivation is very doubtful and is suspected of using partnerships with lobster cultivators as an effort to obtain a lobster seed export license only. After obtaining the license, the exporters are predicted to break the partnership agreement. Therefore, there needs to be an evaluation, given that business actors are not ready with supporting facilities and infrastructure to carry out the cultivation. This qualitative research leads to a case study of the impact of a new policy regarding the export of lobster seeds on the sustainability of lobster in Indonesia. This study uses primary data and secondary data to explore and explain the impact of Minister of Marine Affairs and Fisheries Regulation Number 12 of 2020 in order to draw general conclusions and support the theory.

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