文章基本信息

标题：Environmental cost analysis and reporting to measure environmental performance in realizing eco-efficiency at PT Industri Kereta Api (Persero)
本地全文：下载
作者：Basuki Basuki ; Riasty Dewi Irwanda
期刊名称：Asian Journal of Accounting Research
印刷版ISSN：2443-4175
出版年度：2018
卷号：3
期号：2
页码：169-180
DOI：10.1108/AJAR-06-2018-0013
摘要：Purpose The purpose of this paper is to simulate the environmental cost reports preparation used to measure environmental performance in realizing eco-efficiency. Design/methodology/approach This research uses a descriptive case study by using environmental cost detail data from 2011, 2012, 2013 and 2014. The research object is PT Industri Kereta Api (Persero) located in Madiun, East Java. Findings The result of the research shows that PT INKA (Persero) has not specifically made environmental cost report. It is found that the percentage of total environmental cost to operational cost tends to increase; the cost which gives the biggest distribution of total environmental cost is the prevention cost. By 2014, the effect of environmental costs on operating costs tended to decrease and during 2012–2014 PT INKA successfully maintained the blue star PROPER and the absence of environmental pollution reports. Originality/value PT INKA’s environmental performance is still well controlled and since its inception in 2014 PT INKA has succeeded in realizing the concept of eco-efficiency.
关键词：Environmental cost ; Eco-efficiency ; Environmental cost reports