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All Journal Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat
Victorina Z. Tirayoh
Sam Ratulangi University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analysis of Environmental Accounting Application of Waste Management Operational Costs at RSU Gmim Kalooran Amurang Moses C. Liando; Victorina Z. Tirayoh; Lady D. Latjandu
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 1 (2023): January, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v2i1.2517

Abstract

Environmental crises or problems are an important focus that must be considered immediately considering the poor management of this waste has a real impact on the environment. Living things in this case humans play a role in pollution of the environment, but the main characters in pollution are manufacturing companies and perhaps many more profit and non-profit organizations that are directly involved in environmental pollution. The purpose of this study was to find out what the application of environmental accounting was in waste management at RSU GMIM Kalooran Amurang. This research is a descriptive qualitative research type. Descriptive research is research that is directed to provide symptoms, facts or events systematically and accurately, regarding the characteristics of a particular population or area. The results showed that RSU GMIM Kalooran Amurang in carrying out the waste management process was good but RSU GMIM Kalooran Amurang had not implemented environmental accounting properly because they had not disclosed the elements of costs in detail about waste management in their cost reports.
Analisis penerapan akuntansi manajemen lingkungan pada perusahaan sub sektor kayu dan pengolahannya di Bursa Efek Indonesia (BEI) dan kesesuaiannya dengan Standard Global Reporting Initiative (GRI) Mikhael Ramos Samosir; Jullie J. Sondakh; Victorina Z. Tirayoh
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.96

Abstract

Poor company environmental management requires an Environmental Management Accounting system as environmental control which is used to identify, assess, measure and present waste management costs from operational activities. This research aims to find out whether the application of environmental management accounting in the reporting of manufacturing companies in the wood and processing sub-sector is in accordance with global reporting initiative standards. The method used in this research is a qualitative descriptive approach, so it can be seen whether the environmental management accounting system and sustainability reports of manufacturing companies in the wood and processing sub-sector have been presented properly and correctly. Based on the research results, it can be concluded that 4 companies in the wood sub-sector manufacturing and processing companies listed on the Indonesia Stock Exchange (BEI) are in accordance with the Global Reporting Initiative (GRI) Standard and only one company provides an internal failure environmental cost report.
Analisis penerapan akuntansi manajemen lingkungan pada UD. SUMU di Manado Fritz Gerald Toding; Stanly W. Alexander; Victorina Z. Tirayoh
Manajemen Bisnis dan Keuangan Korporat Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.117

Abstract

This study aims to determine the application of environmental management accounting of the UD. Sumu in Manado. The research method used in this research is descriptive qualitative. The results of the research obtained Environmental costs related to waste management are costs that arise from activities related to the management of production waste to prevent environmental pollution. Waste management plays a crucial role in company operations. UD. Sumu has carried out the accounting process for waste management costs. Although UD. Sumu has recorded environmental costs by allocating funds for waste handling, but the reporting of these costs still does not meet the applicable standards. The company, in carrying out its operations, is committed to not producing negative impacts on the environment. So far, UD. Sumu has not specifically recorded its environmental activities as part of environmental costs, especially prevention costs.
Co-Authors Fritz Gerald Toding Jullie J. Sondakh Lady D. Latjandu Mikhael Ramos Samosir Moses C. Liando Stanly W. Alexander