ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN SEBAGAI KEBERLANJUTAN USAHA

Studi kasus pada PT. Inkoasku

Abstract

PT Inkoasku, a company with PMDN status which operates in the Vehicle Spare Parts and Accessories Industry, has implemented environmental accounting with various strategies to reduce negative impacts on the environment. This research analyzes the application of environmental accounting in supporting business sustainability at PT. Inkoasku through environmental, social and economic aspects. The research method used is qualitative with a descriptive approach, where data is obtained through interviews and direct observation. The research results show that in environmental aspects, the company has implemented energy efficiency, waste management and water conservation to minimize environmental impacts. From a social perspective, the company implements work safety policies and carries out social responsibility programs to improve the welfare of employees and the surrounding community. In the economic aspect, the application of environmental accounting contributes to reducing operational costs, increasing resource efficiency, and strengthening the competitiveness of companies in the industry. Thus, environmental accounting not only helps with regulatory compliance, but also becomes a key strategy in business sustainability. The implications of this research can be used as a reference for other companies in developing more effective and sustainable environmental accounting policies.