| dc.description.abstract | In this paper the authors raise issues about the application of environmental
accounting in the financial statements. The study was conducted at PT. Istana Cipta
Sembada Banyuwangi which has had a Installation of waste management ( IPAL). I
Installation of waste management (IPAL) is operated by the Division of Waste and
Environmental Sanitation for treating waste from production units that exist.The
study was done in order to find out how companies identify, recognize, measure,
evaluate, present and disclose the environmental costs in the financial statements.
Finally, the results indicate that the company recognizes the operational costs of
waste management (Environmental cost) is included as a component of production
costs (cost of product) with the consideration that the waste arising as a result of the
production process.Disclosure of environmental issues in the financial statements to
date have not specifically regulated in applicable accounting standards, so its
application in accordance with the policies of each company. company's financial
statements do not reflect information about the activities of environmental
management. Information relating to environmental management are disclosed in the
management report in qualitative terms. | en_US |
