(PEER REVIEW + SIMILARITY + DOCUMENT) ANALYSIS OF IMPLEMENTATION AND REPORTING OF ENVIRONMENTAL COST ACCOUNTING AT PT. SEMENT PUGER JAYA RAYA SENTOSA

Istiqomah, Wahyu Saskia and SUSBIYANI, ARIK and Fitriyah, Elok (2021) (PEER REVIEW + SIMILARITY + DOCUMENT) ANALYSIS OF IMPLEMENTATION AND REPORTING OF ENVIRONMENTAL COST ACCOUNTING AT PT. SEMENT PUGER JAYA RAYA SENTOSA. Accounting Department Faculty of Economics, Universitas Tidar.

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Abstract

Environmental accounting is a practice or activity that has a role in providing
accounting information and can be influenced by the company on
environmental problems that are realized in the form of financial and non�financial reports. Environmental costs are costs incurred by the company to
prevent environmental damage or costs incurred in the event of environmental
damage caused by company waste. This study aims to analyze the application
and reporting of environmental cost accounting at PT. The Puger Jaya Raya
Sentosa Cement is in accordance with the current PSAK, Law, and theory.
This study uses primary data obtained through observation and interviews,
secondary data obtained through documentation and company record data.
Data analysis techniques in this study using descriptive analysis, which
describes by analyzing and comparing the findings with PSAK no. 33 years
revised 2011 on General Mining Accounting.
Based on the results of data analysis conducted that PT. Cement Puger Jaya
Raya Sentosa has not fully implemented the environmental cost accounting
concept in accordance with PSAK No. 33 concerning Accounting for General
Mining. This is because PT. Cement Puger Jaya Raya Sentosa has made
recognition and measurement in accordance with PSAK No. 33 of 2011.
However, in the presentation the company still has not presented the
environmental management costs in the statement of financial position and
presented the environmental management costs in the report specifically, but
reported in the general financial statements included in the Cost of
Production Report , and entered Other Costs in the Profit Report /loss.

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Item Type:	Peer Review
Subjects:	600 Technology and Applied Science > 650 Business > 657 Accounting
Divisions:	Faculty of Economics > Department of Accounting (S1)
Depositing User:	Arik Susbiyani | ariksusbiyani@unmuhjember.ac.id
Date Deposited:	15 Jun 2022 06:20
Last Modified:	15 Jun 2022 06:20
URI:	http://repository.unmuhjember.ac.id/id/eprint/13790

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