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 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.

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.

IMPLEMENTASI AKUNTANSI PERTANGGUNGJAWABAN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERSPSEKTIF SYARIAH

2017 ◽  
Vol 1 (2) ◽  
Author(s):  
Diah Nurdiwaty Dan Wisnu Setya Bhirawa
Keyword(s):  
Sampling Technique ◽  
Environmental Accounting ◽  
Environmental Cost ◽  
Environmental Costs ◽  
Independent Variables ◽  
Service Companies ◽  
Data Analyses ◽  
Surrounding Environment ◽  
The Earth ◽  
Major Consideration

This research is based on the researcher’s observation that there are still many companies in Indonesia that ignore the surrounding environment. In the Qur’an, it is explained that man was created as God’s representative on earth. The responsibility of human as earth successor is to maintain and care for the earth and whole things in it can be managed properly. The problems in this research are (1) The influence of Environmental Cost on the implementation of Environmental Accounting (2) The Influence of Return on Asset to the Implementation of Environmental Accounting (3) Influence of Corporate Types Against Environmental Accounting Implementation. In this research, using descriptive quantitative approach. The sample used is purposive sampling technique in 16 companies. While the data analyses using logistic regression, the independent variables are environmental cost (X1), ROA (X2) and company type (X3), while for the dependent variable is the implementation of environmental accounting. The conclusion of this study is that environmental costs a major consideration in the implementation of environmental accounting, environmental and interrelated accounting cost. Companies with high ROA do not apply environmental accounting. The types of companies that apply the most environmental accounting are manufacturing and service companies. Keywords: Environmental Cost, ROA, Company Types.

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 Identification of environmental costs for agricultural companies – methodological questions and problems

2007 ◽  
pp. 177-183
Author(s):  
András Hoffmann ◽  
Tamás Somogyi
Keyword(s):  
Waste Treatment ◽  
Environmental Accounting ◽  
Environmental Cost ◽  
Environmental Costs ◽  
Economic Literature ◽  
Corporate Leaders ◽  
Lack Of Information ◽  
Significant Burden ◽  
The Subject

It is the consensus in the economic literature that corporate leaders do not know accurately the magnitude of environmental costs in their firms, and this lack of information is often a barrier to making environmentally-friendly decisions. For this reason, an important task of environmental accounting is identification of these costs, and a more realistic distribution of them among the products.In this paper, we carried out identification of costs and expenditures for Hungarian agricultural companies. We have dealt with this theme previously, but without detailing the related methodological questions. Detailed discussion is necessary because of the novelty of the subject (environmental accounting for agricultural firms).Therefore, we elaborate the following questions: scope of determination of environmental costs and expenditures; methods for quantifying specific items; technique for their accounting. We also attempt to confront different viewpoints in the literature. Differences in accounting found between companies investigated are also presented.The importance of our investigation is related to the significant increase in the number of environmental statutes that concern agricultural companies (e.g. rules for waste treatment,  environmental taxation, introduction of charges and fees, regulation on liquid manure). Following these regulations puts an increasingly significant burden on the companies; therefore, the quantifications of environmental cost items has a growingimportance.

scholarly journals An Assessment of the Determinants of Environmental Costs of Listed Deposit Money Banks in Nigeria

2020 ◽  
Vol 4 (1) ◽  
pp. 12-20
Author(s):  
Wasiu Adebayo Lamidi ◽  
Adesola Olufunmilola Oluwatuyi ◽  
Tariro Masunda ◽  
Adebayo Olagunju
Keyword(s):  
Stock Exchange ◽  
Pearson Correlation ◽  
Sampling Technique ◽  
Environmental Accounting ◽  
Environmental Cost ◽  
Annual Reports ◽  
Company Size ◽  
Environmental Costs ◽  
Doing Business ◽  
Banking Institutions

This paper assesses the determinants of environmental costs of Nigerian banking institutions. Looking at the influence of profitability, company size and leverages on environmental cost such as donation, gift and developments, the population of the study are deposit money banks in Nigeria. Using purposive sampling technique, the study selected all fifteen (15) banks listed on the Nigerian Stock Exchange websites as at June 31, 2019 in which their annual reports are available to be extracted. The study utilized archival data i.e the annual report of listed banks from 2014 – 2017 to extract the needed information. Using STATA 14 software, the study conducts diagnostic tests such as heteroskedasticity, multicollinearity and Pearson correlation for data examination. Hence, multiple regression analysis was conducted to investigate the influence of profitability, company size and leverages on environmental costs. The analysis of the study showed that profitability, company size and leverages have positive and significant association with the environmental cost reported by these banks. Therefore, the study recommended that to adapt to the changing system of doing business, accountants ought to be equipped with skills and knowledge about environmental accounting and reporting, and in order to enhance competitiveness, banks must design and apply environmentally friendly strategies.  

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 Analisis Penerapan Akuntansi Lingkungan sebagai Tolak Ukur dalam Optimalisasi Tanggung Jawab Sosial Pada PG Kebon Agung Malang

2018 ◽  
Vol 9 (2) ◽  
pp. 87
Author(s):  
Yusrotul Afiyah Manshur ◽  
Nawirah Nawirah
Keyword(s):  
Social Responsibility ◽  
Liquid Waste ◽  
Environmental Accounting ◽  
Primary Data ◽  
Environmental Costs ◽  
Company Performance ◽  
Net Income ◽  
Financial Loss ◽  
Standard Quality ◽  
The Cost

<p>This purpose of the researce  to analyze  of enviromental accounting and social responsibility, to improver the company performance by recording, classifying, summarizing and presenting the cost of social and environmental responsibility on the company's financial statements. This research was conducted at PG Kebon Agung Malang which one of the biggest sugar factory in Malang.</p><p>This research is a kind of qualitative research, data obtained by doing observation, interview, documentation and observation in the field. As secondary and primary data source, the staff of PG Kebon Agung as internal party of company and surrounding community as external party.</p>The results of this research is; firstly, in PG Kebon Agung Malang has implemented  of environmental accounting practices by recording up to reporting social and environmental costs, but they are not suitable at the practice PG entry the cost of social responsibility  into one in the income statement  financial loss provite with other expense accounts; Secondly, the optimization of social responsibility for the conformity of the results of this study with PP RI. 47 of 2012 proved to be well implemented, with the certificate of analysis test, and the result of analysis there are  three types of waste  liquid waste, solid, and air have met the standard quality of waste specified by the East Java Governor's Regulation No 10/2009 with a percentage of expenses incurred of 1.9% of net profit for environmental costs and a 0.3% cost percentage of net income for social responsibility, indicating financial performance and obligations of PG Kebon Agung, as well as compliance with Government regulations implemented in a balanced manner, by exercising the rights and obligations of the company continuously.

ENVIRONMENTAL ACCOUNTING FOR WASTE PROCESSING IN SITI AISYAH HOSPITAL LUBUKLINGGAU CITY

2019 ◽  
Vol 24 (1) ◽  
pp. 1-22
Author(s):  
Dheo Rimbano
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 the 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 the 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 the 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. Keywords: Environmental Accounting, Government Accounting Standards

scholarly journals Penerapan Biaya Standar Dalam Pengendalian Biaya Produksi

2020 ◽  
Vol 4 (1) ◽  
pp. 381-387
Author(s):  
Dewi Anggraini ◽  
Yuli Nurhayati
Keyword(s):  
Qualitative Research ◽  
Data Collection ◽  
Raw Materials ◽  
Secondary Data ◽  
Production Costs ◽  
Data Sources ◽  
Primary Data ◽  
Labor Costs ◽  
Wage Rates ◽  
Secondary Data Sources

This study aims to determine the control of production costs by applying standard costs in the Kerupuk Khas Malalo Industry of Lubuklinggau City. This research is a qualitative research. The data sources used are primary data sources and secondary data sources. The data collection techniques used were interviews, observation and documentation. The results showed that the Jangek Khas Malalo Crackers Industry in Lubuklinggau City experienced an unfavorable difference in purchasing raw materials, controlling labor costs had not been effective because of the increase in wage rates and the addition of one employee as well as controlling factory overhead costs as well. has not been effective because it does not perform calculations in accordance with the actual calculation. In conclusion, the Jangek Khas Malalo cracker industry in Lubuklinggau City has not controlled production costs properly in production activities and has experienced an unfavorable difference due to the increase in costs incurred in production activities. Keywords: Production Costs, Standard Costs, Control  

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