Pelaporan Biaya Lingkungan Sebagai Alat Bantu Bagi Pengambilan Keputusan Yang Berkaitan Dengan Pengelolaan Lingkungan

Authors

  • Dian Agustia Fakultas Ekonomi dan Bisnis Universitas Airlangga

DOI:

https://doi.org/10.26740/jaj.v1n2.p190-214

Keywords:

Environmental accounting

Abstract

Abstract

Environmental accounting is a term associated with the inclusion of environmental costs into corporate accounting practices.The proportion ofenvironmental costsis20% oftotal  operational costs company. Environmental costsare groupedinenvironmentalmedia, amongothers: (a) water/climate, (b) Wastewater, (c) waste, (d) soil/groundwater, (e) noise/vibration, (f) biodiversity/landscape, (g )radiation. Classification ofenvironmental mediais based onUnitedNationsStatisticsDivisionpublicationentitledIntegratedEnvironmentaland EconomicAccounting. The mediaenvironmentisrepresentedcategoriesof environmentalimpactscausedtonature.


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Published

2010-04-16

How to Cite

Agustia, D. (2010). Pelaporan Biaya Lingkungan Sebagai Alat Bantu Bagi Pengambilan Keputusan Yang Berkaitan Dengan Pengelolaan Lingkungan. AKRUAL: Jurnal Akuntansi, 1(2), 190–214. https://doi.org/10.26740/jaj.v1n2.p190-214
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