ANALISIS PENERAPAN AKUNTANSI MANAJEMEN LINGKUNGAN PADA PT PAMINDO 3T-PULOGADUNG

APRILIA, RAHMAWATI EKA (2016) ANALISIS PENERAPAN AKUNTANSI MANAJEMEN LINGKUNGAN PADA PT PAMINDO 3T-PULOGADUNG. D3 thesis, Universitas Negri Jakarta.

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Abstract

RAHMAWATI EKA APRILIA. 8323136469. 2016. Analysis of Application of Environmental Management Accounting in PT Pamindo 3T-Pulogadung. Study Program D3 Accounting. Accounting major. Faculty of Economics. State University of Jakarta. This paper aims to know about how the implementation of environmental management accounting at PT Pamindo 3T-Pulogadung. The method used in this research is descriptive analysis with the method of data collection through literature study, observation and interview directly to the company related to waste management. From the results of this research is that the cost of identifying and measuring environmental costs carried out in accordance with the type of waste produced. Meanwhile, to measure the environmental costs, the company measured based on the number of sewage multiplied by the price. Performance Management have presented and disclose the cost of the waste in the financial statements in accordance with PSAK generally accepted. From the research results can also be seen that the implementation of environmental management accounting companies have an impact on both monetarily (MEMA) and the physical impact (PEMA). Keywords: environmental accounting, environmental costs, MEMA, PEMA.

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