ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN DALAM PENGELOLAAN LIMBAH PADA PT. ANDALAS AGROLESTARI LOGAS KECAMATAN SINGINGI KABUPATEN KUANTAN SINGINGI

Abstract

This research was conducted at PT. Andalas Agrolestari. This study aims to determine the application of environmental accounting in waste management at PT. Andalas Agrolestari. The method used in this research is descriptive qualitative. The data used in this study are primary data and secondary data, where the primary data in the form of data from observations and interviews related to the purpose of this study. While the secondary data are in the form of environmental cost reports and a brief history as well as the organizational structure of PT. Andalas Agrolestari.

Based on the results of the study it can be concluded that PT. Andalas Agrolestari has done a good waste management. In recognition the disclosure and presentation of waste management costs in accordance with the theory of Saputra and Martini. However, in identifying and disclosing waste management costs, it is not in accordance with the theory of Saputra and Martini.