PERLAKUAN AKUNTANSI BIAYA PENGOLAHAN LIMBAH DALAM LAPORAN KEUANGAN (Studi Kasus Pada PT Panca Mitra Multi Perdana Situbondo)

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.