Analysis of the Implementation and Accounting Treatment of Environmental Costs at Hotel X
DOI:
https://doi.org/10.59890/ijels.v4i9.93Keywords:
Environmental Accounting, Cost Classification, Accounting Treatment, Hospitality IndustryAbstract
This study analyzes the application of environmental cost accounting management activities and treatment at Hotel X based on Hansen & Mowen's theory as well as the provisions of the KKPK and PSAK. The method used is qualitative descriptive through observation, documentation, and interviews with the Engineering and Accounting departments. The results of the study show that the hotel has implemented waste, energy, and emissions management which includes internal and external costs of prevention, detection, and failure. The presentation of environmental costs has been incorporated in the general expense account according to the KKPK, but has not been specifically disclosed in the financial statements, thereby reducing transparency. This study recommends the preparation of a special environmental cost report to optimize management's financial decisions and strengthen the legitimacy of sustainable tourism.
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