Analysis of Accounting Environmental Cost in The Waste Treatment Process on Financial Statements at Renaissance Bali Uluwatu Resort & Spa

Diantiwi, Putu Cahyati Arsani and Ernawati, Ni Made and Puspita, Ni Putu Lianda Ayu (2022) Analysis of Accounting Environmental Cost in The Waste Treatment Process on Financial Statements at Renaissance Bali Uluwatu Resort & Spa. Undergraduate thesis, Politeknik Negeri Bali.

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Abstract

Abstract: This study aims to identify and analyze how companies identify, recognize, measure, present, and disclose environmental costs associated with waste treatment processes in financial statements. This research was conducted at the Renaissance Bali Uluwatu Resort & Spa. This study uses descriptive qualitative analysis methods and descriptive quantitative analysis with the technique used including percentage analysis. The types of data used by researchers are primary data and secondary data. The primary data was taken by conducting interviews with the accounting staff and engineering staff who are authorized to handle waste, while the secondary data were in the form of financial reports and reports on the waste generated by the hotel. The analysis of this research includes identification, recognition, measurement, presentation, and disclosure of environmental costs and the percentage of environmental costs for waste treatment carried out by the company. The results of this study are Renaissance Bali Uluwatu Resort & Spa has incurred costs related to environmental quality in terms of waste treatment costs, but have not been classified in the environmental cost report specifically but are still presented with other accounts in operating costs in the company's financial statements. Renaissance Bali Uluwatu Resort & Spa recognizes environmental costs when services have been received using the credit method with term payment. Renaissance Bali Uluwatu Resort & Spa measures environmental costs by budgeting in the middle of the year for the following year. Renaissance Bali Uluwatu Resort & Spa has not disclosed a specific policy on environmental costs in the notes to the financial statements and is still grouped with other operating costs.

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