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ANALISIS PENERAPAN ENVIRONMENTAL ACCOUNTING SEBAGAI PERWUJUDAN CORPORATE SOCIAL RESPONSIBILITY PADA PT SEMEN BATURAJA (PERSERO) PALEMBANG

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The objectives of this research are (I) to analyze and discuss the trend of environmental accounting as form corporate social responsibility in the world included Indonesia and (2) to analyze and evaluate the application of environmental accounting which is consists of measurement, disclosure and reporting of environmental cost at PT Semen Baturaja (Persero) Palembang. Research finding has shown that PT Semen Baturaja (Persero) hasn't systematically executed environmental accounting process up to now. It can be shown from nothingness of disclosure and reporting into special environment report which explain about environmental programs and its cost. A measurement process of environmental cost which is consists of revegetation cost and AMDAL cost, has been implemented by surveying techinque done by expert parties in their sectors, namely mining division for revegetation cost and Bapedal Sumatera Selatan for AMDAL cost. These costs have properly measure based on the broken area for revegetation cost and poUution level for AMDAL cost. In order to improve responsibility to stakeholders, management of PT Semen Baturaja (Persero) may apply environmental accounting process especially in disclosure and reporting of environmental programs. Thus, stakeholders can evaluate environmental programs of PT Semen Baturaja (Persero) as form corporate social responsibility so that it can give positive image to company

Availability
Inventory Code Barcode Call Number Location Status
0907000279T28061T28061Central Library (Referens)Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T28061
Publisher
Inderalaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya.,
Collation
xii, 115 hlm.: Ilus., tab.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.07
Content Type
Text
Media Type
unmediated
Carrier Type
unspecified
Edition
-
Subject(s)
Akuntansi
Akuntansi keuangan
Environmental Accounting
Specific Detail Info
-
Statement of Responsibility
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No other version available

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