ANALYSIS OF THE APPLICATION OF ENVIRONMENTAL ACCOUNTING AS A FORM OF SOCIAL RESPONSIBILITY IN WASTE MANAGEMENT IN PTPN JALUPANG

  • Ranti Handayani Buana Perjuangan University, Karawang
  • Devi Astriana Buana Perjuangan University, Karawang
  • Ade Trisyanto Buana Perjuangan University, Karawang
Keywords: Environmental Accounting, Waste Management

Abstract

The purpose of this study was to determine the ability to apply environmental accounting to waste management so as to minimize the costs incurred, to be able to control the company's responsibility in preserving the company's environment, and to be able to make environmental cost reports to be Used as management guidelines in decision making. The research method used is comparative descriptive with data collection techniques using interviews, archival recordings, and direct observation. The results of this research show that PTPN Jalupang already has its own financial report for waste management, this can be seen in the presentation of waste processing costs. However, the waste processing costs do not specify the costs incurred for processing the waste into one activity.

Published
2024-05-03