Afriani, Siska (2018) AKUNTANSI LINGKUNGAN SEBAGAI BENTUK TANGGUNG JAWAB SOSIAL PADA PT. PG CANDI BARU SIDOARJO. Undergraduate thesis, Universitas Muhammadiyah Sidoarjo.

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ABSTRACT Afriani, Siska. 2018. Environmental Accounting as a Form of Social Responsibility at PT. PG Candi Baru Sidoarjo. This thesis is not published by the Faculty of Economics and Business, University of Muhammadiyah Sidoarjo. This study aims to determine the application of environmental accounting in PT. PG Candi Baru Sidoarjo as one form of social responsibility. So far the existence of the company is only considered as an advantage to create jobs for the surrounding community. But besides that the existence of the company also cause negative impacts, one example such as pollution of industrial waste generated from the company's operational activities. This impact has a major impact on the community and the ecosystem of the environment. This social problem raises hopes for companies to apply environmental accounting as a strategy in environmental and business development policies. Objects studied are environmental accounting and corporate environmental policy in protecting the environment around the company from various problems of environmental damage as well as waste pollution. And CSR (Corporate Social Responsibility) programs undertaken by companies to meet the welfare of society and the environment. This research approach using qualitative approach. The technique used to assess reliability and validity in this research is to use triangulation test. The results obtained based on observations, interviews and documentation as a whole are the incidence of environmental costs in the company that is the cost of waste and the cost of donation, and the report of environmental damage problems revealed in the financial statements and recorded according to the period of the incident. And for corporate social responsibility is the existence of environmental development programs and social activities that are held regularly every year. Keywords: Corporate Social Responsibility (CSR), environmental accounting, environmental costs.

Item Type: Thesis (Undergraduate)
Additional Information: skripsi
Uncontrolled Keywords: Corporate Social Responsibility (CSR); akuntansi lingkungan; biaya lingkungan.
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HC Economic History and Conditions
Divisions: Faculty of Economics and Business > School of Accountancy
Depositing User: akuntansi umsida
Date Deposited: 02 Apr 2018 03:47
Last Modified: 02 Apr 2018 03:47
URI: http://eprints.umsida.ac.id/id/eprint/2339

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