Implementasi Akuntansi Lingkungan di PT TIMAH TBK

Abstract

The research approach used in this research is to use qualitative research methods with descriptive elaboration. This study uses a qualitative approach by describing the data that the researcher obtained as a result of a study and with this design is able to study intensively about the object and describe the extent to which the application of Environmental Accounting at PT Timah Tbk. The type of data that is processed in this study is qualitative data. Qualitative data includes all data that describes the process and stages of implementing Environmental Accounting. The primary data used in this research is data taken by conducting structured interviews with company managers or those who represent in this case the environmental sanitation section and the finance section regarding the procedures for applying environmental cost accounting methods to the object of research directly. As a form of PT Timah (Persero) Tbk's commitment to the environment and post-mining, and in accordance with financial accounting standards (PSAK 33), the Company prepares environmental provisions documents. The company has set aside funds for environmental management and monitoring activities, the amount of which is determined as a provision for each unit weight of tin produced.