MODEL PENERAPAN DAN PELAPORAN BIAYA LINGKUNGAN SEBAGAI DASAR PENGUKURAN KINERJA LINGKUNGAN PADA PERUSAHAAN KOMERSIAL
Abstract
ABSTRACT
A care about environment was a requirement for company management when they must do planning, managing, and controlling their concern on environmental management. It was an important matter because it did helping to preserve the immediate environment and also allowing the production to run well without obstruction. of impact analysis to supplement financial information. Not only environmental performance was measured to understand the impact of company activities but also the measurement of environmental performance was related to the costs and revenues of environment programs made by the company. Goal of this research was to answer the question of how the model of environmental cost application and reporting could be useful as the base of the measurement of environmental performance at PT. Petrokimia Gresik. The answer would ensure whether environmental management by company had been effective and efficient. Results of research had shown that the components of environmental cost in the Environmental Cost Reporting might include: (1) Environmental Prevention Cost, (2) Environmental Detection Cost, (3) Environmental Internal Failure Cost, and (4) Environmental External Failure Cost. The Environmental Cost Reporting at PT Petrokimia Gresik had indicated that the activities of environmental internal failure were the most dominant part of environmental cost than those of prevention, detection and external failure.
Keywords: Environmental Cost, Environmental Cost Reporting, Environmental Performance
A care about environment was a requirement for company management when they must do planning, managing, and controlling their concern on environmental management. It was an important matter because it did helping to preserve the immediate environment and also allowing the production to run well without obstruction. of impact analysis to supplement financial information. Not only environmental performance was measured to understand the impact of company activities but also the measurement of environmental performance was related to the costs and revenues of environment programs made by the company. Goal of this research was to answer the question of how the model of environmental cost application and reporting could be useful as the base of the measurement of environmental performance at PT. Petrokimia Gresik. The answer would ensure whether environmental management by company had been effective and efficient. Results of research had shown that the components of environmental cost in the Environmental Cost Reporting might include: (1) Environmental Prevention Cost, (2) Environmental Detection Cost, (3) Environmental Internal Failure Cost, and (4) Environmental External Failure Cost. The Environmental Cost Reporting at PT Petrokimia Gresik had indicated that the activities of environmental internal failure were the most dominant part of environmental cost than those of prevention, detection and external failure.
Keywords: Environmental Cost, Environmental Cost Reporting, Environmental Performance