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Ayu Andika, 1Ni Luh Gede Erni Sulindawati 2Putu Sukma Kurniawan
Abstrak
Abstract
This study aims to analyze the compenent cost of waste management before
the waste is disposed of environment and analyzing the accounting treatment for the
cost of processing waste fish factory PT Indocitra Jaya Samudra Jembrana. This study
uses case study method using two types of data. Peratama, secondary data in the form
of financial statements and records on the type of waste and on the calculation, cost
assessment, and allocation of waste treatment at PT Indocitra Jaya Samudra.
e-Journal S1 Ak Universitas Pendidikan Ganesha
Jurusan Akuntansi Program S1 (Vol: 8 No: 2 Tahun 2017)
Furthermore, the primary data type is taken by interviewing the procedure of accounting
treatment of waste processing cost. The technical analysis of the data in this study using
a descriptive comparative analysis describes its findings and then analyzes the
accounting treatment of waste treatment costs, in comparison with PSAK of 2013 and in
recognizing environmental costs are included as a component of production costs with
the consideration that waste arises as a result of the production process.
The results of this study indicate that PT Indocitra Jaya Samudra has performed
the accounting treatment stages for waste processing costs, has recognized the cost of
waste treatment, measurement of environmental costs (in the case of waste treatment)
conducted using rupiah units. In presenting waste processing costs already presented in
accordance with PSAK Year 2013 and has disclosed accounting policies related to
waste processing costs. However, in presenting the income statement the company still
combines the cost of waste with operational costs. From the results of this study also
found weaknesses in the disclosure of the cost of processing plant waste is not detailed
and the recording of the factory financial statements do not record clearly or in detail
related to the assets associated with waste treatment.