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 valuation: penggantian papan tulis

di FEB Unika Soegijapranata, dana konservasi
Aqua, pemompaan limbah cair di Tanah Mas.
 Bagaimana hasil environmental valuation bisa
dimasukkan ke dalam laporan keuangan.
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