Analysis of The Implementation of Environmental Accounting

Annisa Fauzia; Samirah Dunakhir; Azwar Anwar

doi:10.54471/muhasabatuna.v6i2.2890

Authors

Annisa Fauzia Program Studi Akuntansi Terapan, Fakultas Ekonomi dan Bisnis, Universitas Negeri Makassar
Samirah Dunakhir Program Studi Akuntansi Terapan, Fakultas Ekonomi dan Bisnis, Universitas Negeri Makassar
Azwar Anwar Program Studi Akuntansi Terapan, Fakultas Ekonomi dan Bisnis, Universitas Negeri Makassar

DOI:

https://doi.org/10.54471/muhasabatuna.v6i2.2890

Keywords:

environmental accounting, waste processing costs

Abstract

This research aims: to analyze the application of environmental accounting at PT Pelindo Terminal Petikemas New Makassar. The data collection methods used were interviews and documentation. The types and sources of data obtained were primary and secondary while the analysis method used was the qualitative descriptive analysis method.

Based on the research results, it was found that PT Pelindo Terminal Petikemas New Makassar has not implemented comprehensive environmental accounting, because PT Pelindo does not present a separate report regarding environmental management and in the Notes to the Financial Report (CaLK) environmental management costs are not disclosed in detail.

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