| dc.description.abstract | Research with the title “ACCOUNTING TREATMENT OF WASTE TREATMENT
COSTS IN THE FINANCIAL STATEMENT (Case Studies On PT Panca Mitra Multi
Perdana Situbondo)” its aims to determine the production costs in wastewater
treatment company before discharge into the environment, to know and evaluate the
company’s accounting treatment of waste treatment with the definition, recognition,
measurement, assessment, presentation, and disclosures in the financial reports, and
give advice if there is a difference between corporate accounting treatment with the
theories that have been. This research conducted at PT Panca Mitra Multi Perdana
Situbondo. This research uses descriptive analytical method by using comparative
analysis. Research results indicate that the company does not make specific
environmental costs report, and companies only disclose information relating to the
environment and qualitative management reports. | en_US |
