ENVIRONMENTAL ACCOUNTING IN THE PERSPECTIVE OF CEMENTATION COMPANY IN INDONESIA (SEMEN INDONESIA GROUP)

Abstract

The research aimed to know how implementation of environmental accounting principle in cement producer in Indonesia. This study used qualitative method with interpretative paradigm. The data of this study is obtained from Semen Indonesia Group which consists of PT Semen Gresik, PT Semen Padang and PT Semen Tonasa. Data were collected using observation method, with in-depth interview and literary reviews. The research shows that the organisation realized the negative impacts and gave response by presenting sustainability report as well as implementing green economy concept and green accounting in their operational system through by external cost. It is proven by the consistence of organisations in allocating 4% from their budgeting to TJSL and PKBL programs. Besides, budgeting allocation for reclammation and revegetation exmaining area. As the implementation results, environmental management, community development, funding and partnership program, and aid support.