PENERAPAN AKUNTANSI LINGKUNGAN DALAM HAL PENGELOLAAN LIMBAH PRODUSI PADA PERUSAHAAN ROKOK PT. HANJAYA MANDALA SAMPOERNA TBK

Abstrak

This study aims to determine the implementation of environmental accounting in production management at PT. Hanjaya Mandala Sampoerna Tbk. Environmental accounting is crucial because environmental costs must be presented separately in financial reports, requiring companies to create specific environmental cost reports. This research employs a qualitative descriptive method to analyze how the company identifies, recognizes, measures, and discloses environmental costs associated with production waste management. Data was collected through literature review and documentation. The results of the study indicate that PT. Hanjaya Mandala Sampoerna Tbk has implemented environmental accounting by identifying, recognizing, and measuring environmental costs. These costs are related to the costs of products, processes, systems, or facilities that are important as a basis for management decision-making. The company has also carried out activities related to production waste management. However, the company has not presented environmental cost reports separately. Environmental costs are treated as overhead costs, material costs, and direct wages, which are allocated to products because waste management is directly related to production activities and makes a significant contribution to the company. This research suggests that PT. Samudra Mandiri Sentosa should prepare environmental cost reports and waste management costs specifically and separately from the general financial statements to provide information related to environmental quality control as an effort to improve the quality of the surrounding environment.