Analisis Penerapan Akuntansi Lingkungan pada PT Pertamina Geothermal Energy Area Lahendong

Abstract

This study aims to determine how the application of Environmental Accounting at PT Pertamina Geothermal Energy Lahendong Area in the presentation and disclosure of costs in the financial statements. This type of research in this study uses qualitative research methods using a descriptive approach, with primary data sources and secondary data. Data collection techniques through interviews and documentation The data analysis technique used is a comparative technique, namely to compare the similarities and differences between theory and practice. The results of research on environmental accounting conducted at PT Pertamina Geothermal Energy Area Lahendong indicate that the company has implemented environmental accounting well, where PT Pertamina Geothermal Energy Area Lahendong already has posts to identify environmental costs, namely the Work Environment & Safety post WasteWater Treatment for waste control. The presentation of environmental costs in the financial statements is in the income statement and for waste management and equipment depreciation related to waste equipment is presented in the asset statement as an integral part of other assets, and for the disclosure of environmental costs is in the company's annual report.

Keywords: Environmental Accounting, Environmental Costs, Financial Reports