Show simple item record

dc.contributor.authorAchmad Yanuar Irwan
dc.contributor.authorAnak Agung Gde Satia Utama
dc.date.accessioned2019-09-25T14:42:38Z
dc.date.available2019-09-25T14:42:38Z
dc.date.created2019-04-28 23:33
dc.date.issued2019-02-01
dc.identifieroai:doaj.org/article:0081a79a33f146f598d0b53d6c62ef0b
dc.identifier2087-3735
dc.identifier2088-785X
dc.identifier10.14414/jebav.v21i2.1440
dc.identifierhttps://doaj.org/article/0081a79a33f146f598d0b53d6c62ef0b
dc.identifier.urihttp://hdl.handle.net/20.500.12424/311140
dc.description.abstractGlobal warming, climate change, carbon emissions, disaster, threatened species, waste, etc are externalities of growth and development of the industries and human activities and needs. Sustainable Development is a concept that is offered to achieve balance and sustainability. Company as one of the contributors in environmental damage responds it by corporate social responsibility and environmental management system. This study aims to explore the implementation of environmental accounting for sustainable value creation and explore the recognition and disclosure of the maintenance activities within the PT. Pertamina Geothermal Energy (PGE). The research method is qualitative exploratory. The results show that the company has been carrying out various environmental activities either directly or indirectly related to the production process. Accountability for the implementation of these activities encourage creating sustainable added value for the company. PGE perform recognition and disclosure of environmental activities and costs according to the principles of environmental accounting and PSAK No. 33. PGE has environmental income from the sale of carbon credits CDM’s program is recognized as other income. In addition, PGE has been compiled Sustainability Report according to the guidelines of Global Reporting Initiative (GRI).
dc.languageEN
dc.publisherPusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi (PPPM STIE)
dc.relation.ispartofhttps://journal.perbanas.ac.id/index.php/jebav/article/view/1440
dc.relation.ispartofhttps://doaj.org/toc/2087-3735
dc.relation.ispartofhttps://doaj.org/toc/2088-785X
dc.sourceJournal of Economics, Business & Accountancy, Vol 21, Iss 2, Pp 269-277 (2019)
dc.subjectEnvironmental Accounting, Sustainable development, Environmental costs, Environmental Benefit, Sustainability Report.
dc.subjectBusiness
dc.subjectHF5001-6182
dc.subjectEconomics as a science
dc.subjectHB71-74
dc.titleRecognition and disclosure of environment maintenance activity PT. Pertamina Geothermal Energy
dc.typeArticle
ge.collectioncodeBC
ge.dataimportlabelOAI metadata object
ge.identifier.legacyglobethics:16167759
ge.identifier.permalinkhttps://www.globethics.net/gel/16167759
ge.lastmodificationdate2019-04-28 23:33
ge.lastmodificationuseradmin@pointsoftware.ch (import)
ge.submissions0
ge.oai.exportid149950
ge.oai.repositoryid52
ge.oai.setnameLCC:Business
ge.oai.setnameLCC:Economics as a science
ge.oai.setspecTENDOkJ1c2luZXNz
ge.oai.setspecTENDOkVjb25vbWljcyBhcyBhIHNjaWVuY2U~
ge.oai.streamid2
ge.setnameGlobeEthicsLib
ge.setspecglobeethicslib
ge.linkhttps://doaj.org/article/0081a79a33f146f598d0b53d6c62ef0b


This item appears in the following Collection(s)

Show simple item record