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

Year: 2010

Type: article

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.

Source: AKRUAL Jurnal Akuntansi

DOI: 10.26740/jaj.v1n2.p190-214

Author: Dian Agustia

Institution: Universitas Airlangga

Language: English

Topic: Accounting and Financial Management

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W2760875754

FWCI: 1.119

Cites: 6

Cited by: 23

Related to: 10