ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN DALAM PENGELOLAAN LIMBAH PADA PT DUTA PALMA NUSANTARA SEI KUKOK KECAMATAN BENAI KABUPATEN KUANTAN SINGINGI

Abstract

This research was conducted at PT. Duta Palma Nusantara Sei Kukok, Benai District, Kuantan Singingi. The purpose of this study is to determine the application of environmental accounting in waste management at PT. Duta Palma Nusantara. The method used in this research is descriptive qualitative. The data used in this study are primary and secondary data, where the primary data consist of observation and interview results related to the objectives of this research. The secondary data consist of environmental cost reports, a brief history, and the organizational structure of PT. Duta Palma Nusantara. Information Interviewed in this research were Mill Manager, Operations Assistans and Sustainability Assistans.

               Based on the research results, it can be concluded that PT. Duta Palma Nusantara has managed its waste properly. In terms of identification, recognition, measurement, and waste management costs, the company has complied with the theory of Saputra and Martini. However, in terms of disclosing waste management costs, it has not yet complied with the theory of Saputra and Martini.