The Implementation Analysis of The Environmental Management Accounting at PT. PINDAD (Persero)


  • Nilna Kumalawati Politeknik Negeri Bandung
  • Rahma Nazila Muhammad Politeknik Negeri Bandung


This study aims to analyze the application of environmental accounting by PT. PINDAD (Persero) in terms of recording and disclosure on physical and monetary environmental information at PT. PINDAD (Persero) in 2019 on the management of hazardous wastes (B3). The research method used in this study is qualitative research with interviews as primary data and company report as secondary data. The data analysis technique used by researchers is the Miles and Huberman model data techniques. From the results of this study can be drawn two conclusions based on two different aspects. From the monetary aspect it is known that the environmental recording and disclosure of PT. PINDAD (Persero) has not implemented an environmental cost quality model. While from the physical aspect, environmental recording and disclosure of PT. PINDAD (Persero) is prepare in accordance with the environmental management performance summary document (Permen LH RI No. 3 Tahun 2014). But the physical data of the input material used has not been recorded and revealed in full.


Keywords: environmental management accounting, environmental recording and disclosure, management of hazardous wastes (B3)