Abstract
This research aims to find out and analyze how PT Alove Bali identifies, acknowledges, measures, discloses and presents environmental costs and to determine the effect of environmental cost accounting treatment on financial statements as well as assessment of sustainability performance. This research focuses on analyzing primary data from interviews with 3 sources and observing the object of research as well as secondary data in the form of company financial statements as research supporting data. The analysis technique used is a qualitative descriptive analysis technique. This research provides results that the company has treated environmental cost accounting which consists of identification, recognition, measurement, disclosure and presentation even though the treatment is not fully in accordance with existing and supportive theories and standards. The company has recognized the cost of waste treatment even though it is still presented combined with other similar costs which are a component of production costs in the income statement. With this, the company has carried out environmental management properly so that the company has good sustainability performance for the future.
Highlights
As time goes by, environmental degradation is getting more and more marked by a decrease in the quality of the environment
Pollution and production waste produced must receive special handling in their processing as the company's efforts in environmental management and maintenance
Green accounting is an accounting science in which there are activities of identifying, recognizing, measuring, disclosing and presenting costs related to company activities related to the environment [1]
Summary
Environmental degradation is getting more and more marked by a decrease in the quality of the environment. This is often associated with intervention and the utilization of available resources exceeds the maximum speed of self-improvement of resources. Many companies run their business in the field of utilizing natural resources that may cause environmental problems directly or indirectly. The implementation of environmental management and maintenance will certainly raise costs. These costs are known as environmental costs. Green accounting is an accounting science in which there are activities of identifying, recognizing, measuring, disclosing and presenting costs related to company activities related to the environment [1]
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