AKUNTANSI

LINGKUNGAN
Wijanto Hadipuro

Environmental Management
The process of allocating natural resources
so as to make optimum use of the
environment in satisfying human needs,
if possible, for an indefinite period and
with minimal adverse effects to the
environment.

Measuring financial effects of

environmental and social liabilities

Environmental evaluation: penggantian

papan tulis di FEB Unika Soegijapranata,
dana konservasi Aqua, pemompaan
limbah cair di Tanah Mas.
Accounting techniques

Environmental Accounting

Definition: the identification, allocation

and analysis of material streams and
their related money flows by using
environmental accounting system to
provide insight in environmental impacts
and associated financial effects.

Environmental Costs
Those costs that have a direct financial
impact on a company (internal costs),
and costs to individuals, society and the
environment for which the company is
not accountable (external costs).

Environmental Costs

Internal costs

External Costs

Cost driver

Activity-based costing
Allocating environmental costs to cost
drivers

Objectives of environmental cost analysis

Practical example

Tugas

Berikan satu contoh konkrit yang

membuat akuntansi lingkungan sulit
diterapkan.