Analisis Perlakuan Akuntansi Atas Biaya Lingkungan Pada Perusahaan Manufaktur Studi Kasus Pada PT. Maruki International Indonesia

This study aims to analyze the accounting treatment of environmental costs in financial statements and assess its compliance with the applicable Indonesian Financial Accounting Standards (PSAK) at PT Maruki International Indonesia. This study employs a qualitative descriptive approach. Data were collected through interviews, observations, and document analysis involving five informants engaged in the company's operational activities, environmental management, and financial recording and reporting. The findings indicate that environmental costs are identified based on the types of waste generated, particularly hazardous and toxic waste (B3), including paint residues, thinner, used oil, ink residues, and contaminated cleaning cloths. Environmental costs are recorded by the finance department and measured based on actual costs, taking into account the volume of waste and a waste management rate of IDR 15,000 per kilogram. The reporting and disclosure of environmental costs are carried out for relevant stakeholders. In general, the accounting treatment of environmental costs has been implemented in an orderly manner and is broadly consistent with applicable accounting principles. However, the study found insufficient evidence to determine whether environmental costs are disclosed in sufficient detail in the Notes to the Financial Statements (CALK).