IMPLEMENTASI AKUNTANSI LINGKUNGAN PADA PT PLN (PERSERO) UPDK MAHAKAM UL PLTGU TANJUNG BATU DALAM PROSES PENGELOLAAN LIMBAH PERUSAHAAN

Abstract

The objectives to be achieved in this research are to know how the process of waste management and the application of environmental accounting to environmental activities that generate waste at the power company PT PLN. Ltd. UPDK Mahakam UL PLTGU Tanjung Batu. The type of research used in this study is qualitative descriptive and it used is secondary data obtained from the substance library sources from various literatures and legislations. Primary data is the results of observation and field study interviews. Analysis done by comparing the result of interviews, observations and documentations analysis by Statement of Financial Accounting Standard and constitutions. Treats environmental costs as operational. Recognizing environmental costs when they have benefited from them even though cash has not been issued. The results of this study indicate that PT PLN. Ltd. UPDK Mahakam UL PLTGU Tanjung Batu has made environmental cost report. The results of this research show that PT PLN. Ltd. UPDK Mahakam UL PLTGU Tanjung Batu has awareness to carry out social and environmental responsibility. The application of environmental cost reports is beneficial to management in obtaining decisions and information about environmental costs.