BENCANA NASIONAL STUDI KASUS PT SOCFINDO KEBUN MATA PAO

Abstract

ABSTRACT Name Nurhikmah Awaliyah S, NPM: 71190313018, The title of this research is Analysis of the Application of Environmental Accounting Before and After the Determination of Covid 19 Virus as a National Disaster Case Study of PT. Socfindo Kebun Mata Pao Serdang Bedagai Regency. Mrs. Dr. Sri Rahayu.S.E.M.Si., as supervisor 1 and Thesis Supervisor II Heny Triastuti Kurnianingsih S.E, M.Si. This study aims to analyze how companies identify, recognize, measure, present, and disclose environmental accounting costs for waste treatment in financial reports. This research is a qualitative research. The data used are primary data and secondary data. Primary data was taken from interviews and secondary data was taken from the company's financial statements. Data analysis in this study used descriptive qualitative, namely comparing the rules with the application of green accounting at PT. Socfindo Mata Pao Gardens. The results of the research show that PT. Socfindo Kebun Mata Pao recognizes environmental costs (waste treatment costs) as production costs with the consideration that waste arises as a result of the production process. The company measures environmental costs using rupiah units. Disclosure of environmental issues in financial reports has not been specifically regulated in the applicable financial accounting standards. Keywords: Application of Environmental Accounting