Analysis of the Treatment of Environmental Costs for Waste Management

I. Made Yogiarta, Ni Made Santini, Ni Nyoman Suriani, Ni Made Taman Sari and A.A. Ketut Jayawarsa

Tabanan City Slaughterhouse needs to present environmental costs as a form of environmental responsibility. Related to the responsibilities imposed on slaughterhouses for processing industrial waste. The analysis technique uses comparative descriptive analysis techniques. The results of the analysis show that: Environmental activities carried out by Slaughterhouses are waste management activities that result from operational activities. Waste generated from operational activities is in the form of green and red waste. Green waste treatment using the Waste Water Treatment Plant (WWTP). The DEWATS (Decentralized Wastewater Treatment) system is used in carrying out the WWTP channel. The identified environmental costs associated with wastewater treatment in Tabanan City Slaughterhouse are employee salaries for WWTP, WWTP spare parts costs, WWTP depreciation costs, maintenance spare parts costs, and security and cleaning costs. The identification does not match the identification of environmental costs, according to Hansen and Mowen. Recognition of Tabanan City Slaughterhouse costs not in accordance with the Basic Framework for Preparing Financial Statement Presentation paragraph 83. Measurement of the environmental costs of Tabanan City Slaughterhouse in accordance with the Basic Framework for Preparation of Presentation of Financial Statements paragraph 100. Tabanan City Slaughterhouse does not present a report on the environment special. Disclosure of environmental cost information related to wastewater treatment is not in accordance with what is stated in Statement of Financial Accounting Standards No. 1 of 2015 paragraph 117. Based on the explanation above, it can be concluded that Tabanan City Slaughterhouse does not carry out environmental cost accounting treatment.

Volume 12 | Issue 1

Pages: 183-192

DOI: 10.5373/JARDCS/V12I1/20201028