ANALISIS PENERAPAN AKUNTANSI BIAYA LINGKUNGAN PADA PT. PERKEBUNAN NUSANTARA V SEI ROKAN
| Main Author: | hidayati, nurul; prodi akuntansi fakultas ekonomi |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Jurnal Mahasiswa Prodi Akuntansi Fakultas Ekonomi
, 2017
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| Subjects: | |
| Online Access: |
http://e-journal.upp.ac.id/index.php/akfekon/article/view/1046 http://e-journal.upp.ac.id/index.php/akfekon/article/view/1046/724 |
Daftar Isi:
- The purpose of this study toidentify and analyze how firms identify, recognize, measure, present and disclose the environmental costs in the financial statements. The study was conducted at PT. Perkebunan Nusantara V Sei Rokan. In this study using primary data (qualitative) by way of interviews and secondary data (quantitative) of the company’s financial statements. The result shows that the company recognizes the operatiol cost of process waste (environmental cost) is included as a component of production costs on the financial statemen to date have not specifically regulate in the applicable accounting standards, so its application in accordance with the policies of each company.