Penerapan Akuntansi Biaya Lingkungan Pada UMKM Tahu Pak Tris Di Kecamatan Tamanan Kabupaten Bondowoso

Abstract

The main finding of this research indicates that the implementation of environmental cost accounting at UMKM Tahu Pak Tris has not yet been carried out optimally and systematically. Although the business has incurred several environmental-related costs, such as waste management, cleaning activities, and maintenance of production equipment, these costs are still recorded as part of general operational expenses and are not classified separately. Based on Hansen and Mowen’s theory, environmental costs should be categorized into prevention costs, detection costs, internal failure costs, and external failure costs in order to provide more accurate and relevant information for managerial decision-making. However, in practice, the business owner has not applied this classification due to limited knowledge of environmental accounting, lack of accounting training, and the perception that the scale of the business does not require detailed cost separation. As a result, the financial reports do not fully reflect the actual environmental expenditures, which may affect cost control and long-term planning. Therefore, it is important for the business to start implementing a simple but structured environmental cost recording system to improve financial transparency, enhance environmental responsibility, and support the sustainability of the enterprise in the future.