Analysis of The Application of Environmental Cost Accounting at PT. Buana Wiralestari Mas

Analysis of The Application of Environmental Cost Accounting at PT. Buana Wiralestari Mas

EnvironmentalAccountingEnvironmental CostsCost AccountingWasteApplication ofEnvironmental Accounting

PT Buana Wiralestari Mas is a private company engaged in theplantationandpalmoilprocessingplant,whichisasubsidiaryofPTSinarMas,emphasizesitsresponsibilitytotheenvironment by managing environmental costs arising from itsoperational activities. Impairment or costing is how PT BuanaWiralestari Mas recognizes environmental costs and allocatesthat value to environmental stewardship. Environmental costsare calculated using rupiah values that are comparable to pastvalue practices. Overhead costs, transportation, and auxiliarymaterialsareexamplesofproductioncostsincludedinthepresentation of environmental costs. In practice, the companyhasnotpreparedaspecialreportonenvironmentalcosts,buthas included these costs in the general financial statements. TheresultsshowthatPTBuanaWiralestariMasfacesseveralchallenges related to environmental cost accounting, includingtheexpansionofdisclosureandimprovementofthecostmeasurementsystem

Anggun Debana Maharani1*,Yenni Samri Juliati Nasution2, Hendra Harmain

https://dinastipub.org/DIJEFA/article/view/2467/1628

UIN Sumatera Utara Medan

10April2024

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