I Wayan Oky Wahyu Kaderi Arsana
Politeknik Pariwisata Bali

Christina Susanti
Politeknik Pariwisata Bali

Keywords : environmental costs, accounting treatment, accounting standards

Abstract

The purpose of this research was to determine the environmental cost accounting treatment at The Kyy Resort Hotel based on the KKPK of 2019 and PSAK No. 1 of 2018. Environmental costs are identified by the four categories stated by Hansen and Mowen of 2007. This research uses descriptive qualitative research techniques. Data collection procedures are carried out through interviews, observations, and documentation studies. The data analysis procedure uses data reduction, data presentation, and conclusion drawing. The results of this research show that the hotel has recognized, measured, and presented environmental costs along with other similar costs in an account in the income statement, but is not specifically disclosed in the financial statements. 

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UNDUH PDF

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Published
2023-10-18

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Published
Vol. 11No. 1 (2023): Simposium Nasional Akuntansi Vokasi (SNAV)