Analisis Penerapan Akuntansi Lingkungan Dalam Pengungkapan Biaya Lingkungan Pada Pt KIKC

This study aims to analyze the implementation of environmental accounting in the process of disclosing environmental costs at PT Kawasan Industri Kujang Cikampek (PT KIKC). The study uses a descriptive qualitative approach with data collection techniques including interviews, observations, and document studies. The research findings indicate that PT KIKC has carried out the identification and management of various environmental cost components, including wastewater treatment costs, environmental quality monitoring, permitting, maintenance of environmental facilities, pollution prevention activities, and socialization to tenants. The cost recording mechanism is carried out regularly through the stages of budget submission, approval process, and payment realization, reinforced by a sensor-based waste monitoring system connected to the relevant environmental authorities. Nevertheless, in the presentation of financial statements, environmental costs have not been discussed separately and are still classified together with area maintenance costs. Overall, the implementation of environmental accounting at PT KIKC has contributed to increased transparency, accountability, regulatory compliance, and supports managerial decision-making oriented towards sustainability principles.

Keywords: environmental accounting, environmental costs, disclosure.