ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN (GREEN ACCOUNTING) PADA PT. SINAR TERNAK SEJAHTERA - LAMPUNG

Abstract

Industrial compannies must produce waste the results of their operational
activities, thereby attracting attention related to enpironmental conditions in
around companies. Then the application of green accounting serves to protect
the enpironment of welfare is the responsibility of all business owners. The
problem raised in this research is how to analyze application of environmentalaccounting (green accounting) at PT. Sinar Ternak Sejahtera-Lampung,poultry
breeding with a total population of 8.000 breeder chickens. This research aims
to determine how suitability between treatments with cost accounting stages
wich include identification, recognition, measurement, presentation and
disclosure of environmental accounting conduced PT. Sinar Ternak SejahteraLampung with the existing concepst and theories support and analyzing how
the application of environmental cost accounting in improving the business
continuity PT. Sinar Ternak Sejahtera-Lampung. Furthermore, the data
collection technique usd is observation, documentation, interviews and
triangulation. And data analiysis techniques used namely reduction data, display
data, and conclusion drawing of verification. So it can be concluded that the
company has not identified specifically but has classified, recognizes
environmental costs that are arising from the production prosess, using
measurements with monetary units, present and disclosure environmental costs
in the financial statements still simple.