ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN PADA PT. ISTANA CIPTA SEMBADA BANYUWANGI

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.