{"id":"https://openalex.org/W7224103993","doi":"https://doi.org/10.62710/x4z7jh28","title":"Analisis Perlakuan Akuntansi Atas Biaya Lingkungan Pada Perusahaan Manufaktur Studi Kasus Pada PT. Maruki International Indonesia","display_name":"Analisis Perlakuan Akuntansi Atas Biaya Lingkungan Pada Perusahaan Manufaktur Studi Kasus Pada PT. Maruki International Indonesia","publication_year":2026,"publication_date":"2026-10-28","ids":{"openalex":"https://openalex.org/W7224103993","doi":"https://doi.org/10.62710/x4z7jh28"},"language":"en","primary_location":{"id":"doi:10.62710/x4z7jh28","doi":"https://doi.org/10.62710/x4z7jh28","is_oa":true,"landing_page_url":"https://doi.org/10.62710/x4z7jh28","pdf_url":"https://teewanjournal.com/index.php/peng/article/download/4967/3479","source":{"id":"https://openalex.org/S5407052745","display_name":"PENG Jurnal Ekonomi dan Manajemen","issn_l":"3048-3573","issn":["3048-3573","3063-4989"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"PENG: Jurnal Ekonomi dan Manajemen","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://teewanjournal.com/index.php/peng/article/download/4967/3479","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5159994939","display_name":"Indriani Pailang","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210130201","display_name":"Universitas Kristen Indonesia Paulus","ror":"https://ror.org/02fm1my09","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210130201"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Indriani Pailang","raw_affiliation_strings":["Universitas Kristen Indonesia Paulus"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Kristen Indonesia Paulus","institution_ids":["https://openalex.org/I4210130201"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5053976564","display_name":"Natalia Paranoan","orcid":"https://orcid.org/0000-0003-2486-0438","observed_orcids":["https://orcid.org/0000-0003-2486-0438"]},"institutions":[{"id":"https://openalex.org/I4210130201","display_name":"Universitas Kristen Indonesia Paulus","ror":"https://ror.org/02fm1my09","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210130201"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Natalia Paranoan","raw_affiliation_strings":["Universitas Kristen Indonesia Paulus"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Kristen Indonesia Paulus","institution_ids":["https://openalex.org/I4210130201"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210130201"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.89342827,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"3","issue":"4","first_page":"3032","last_page":"3045"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.9970999956130981,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.9970999956130981,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.002099999925121665,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/environmental-costs","display_name":"environmental costs","score":0.9589999914169312},{"id":"https://openalex.org/keywords/accounting-treatment","display_name":"accounting treatment","score":0.8849999904632568},{"id":"https://openalex.org/keywords/financial-statement-disclosure","display_name":"financial statement disclosure","score":0.609000027179718},{"id":"https://openalex.org/keywords/hazardous-waste","display_name":"hazardous waste","score":0.7919999957084656},{"id":"https://openalex.org/keywords/waste-management-costs","display_name":"waste management costs","score":0.6230000257492065},{"id":"https://openalex.org/keywords/manufacturing-firms","display_name":"manufacturing companies","score":0.7599999904632568},{"id":"https://openalex.org/keywords/notes-to-financial-statements","display_name":"financial statement notes","score":0.7379999756813049}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6262999773025513},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.608299970626831},{"id":"https://openalex.org/C22507642","wikidata":"https://www.wikidata.org/wiki/Q1069369","display_name":"Hazardous waste","level":2,"score":0.5117999911308289},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.44600000977516174},{"id":"https://openalex.org/C4166634","wikidata":"https://www.wikidata.org/wiki/Q17074592","display_name":"Environmental full-cost accounting","level":5,"score":0.42320001125335693},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.40849998593330383},{"id":"https://openalex.org/C2777167514","wikidata":"https://www.wikidata.org/wiki/Q5381201","display_name":"Environmental compliance","level":2,"score":0.3882000148296356},{"id":"https://openalex.org/C2779207338","wikidata":"https://www.wikidata.org/wiki/Q9240","display_name":"Indonesian","level":2,"score":0.36500000953674316},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.3504999876022339},{"id":"https://openalex.org/C94107157","wikidata":"https://www.wikidata.org/wiki/Q1077518","display_name":"Cost accounting","level":2,"score":0.3402999937534332},{"id":"https://openalex.org/C2775997212","wikidata":"https://www.wikidata.org/wiki/Q12366845","display_name":"Environmental accounting","level":2,"score":0.336899995803833},{"id":"https://openalex.org/C2778587509","wikidata":"https://www.wikidata.org/wiki/Q176831","display_name":"International Financial Reporting Standards","level":2,"score":0.32280001044273376},{"id":"https://openalex.org/C2994197053","wikidata":"https://www.wikidata.org/wiki/Q106511942","display_name":"Environmental reporting","level":2,"score":0.32019999623298645},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.3118000030517578},{"id":"https://openalex.org/C164749845","wikidata":"https://www.wikidata.org/wiki/Q320389","display_name":"Environmental impact assessment","level":2,"score":0.3068000078201294},{"id":"https://openalex.org/C2776356880","wikidata":"https://www.wikidata.org/wiki/Q5381206","display_name":"Environmental data","level":2,"score":0.2996000051498413},{"id":"https://openalex.org/C134560507","wikidata":"https://www.wikidata.org/wiki/Q753291","display_name":"Environmental economics","level":1,"score":0.2978000044822693},{"id":"https://openalex.org/C182931732","wikidata":"https://www.wikidata.org/wiki/Q339466","display_name":"Accounting method","level":2,"score":0.29420000314712524},{"id":"https://openalex.org/C130731218","wikidata":"https://www.wikidata.org/wiki/Q1363554","display_name":"Financial analysis","level":2,"score":0.29190000891685486},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.2892000079154968},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.2874000072479248},{"id":"https://openalex.org/C127454912","wikidata":"https://www.wikidata.org/wiki/Q942582","display_name":"Cost\u2013benefit analysis","level":2,"score":0.2685999870300293},{"id":"https://openalex.org/C2983635469","wikidata":"https://www.wikidata.org/wiki/Q2144359","display_name":"Environmental effect","level":3,"score":0.26499998569488525},{"id":"https://openalex.org/C75779659","wikidata":"https://www.wikidata.org/wiki/Q18538","display_name":"Municipal solid waste","level":2,"score":0.2567000091075897},{"id":"https://openalex.org/C2989271921","wikidata":"https://www.wikidata.org/wiki/Q919526","display_name":"Environmental policy","level":2,"score":0.25189998745918274},{"id":"https://openalex.org/C133462117","wikidata":"https://www.wikidata.org/wiki/Q4929239","display_name":"Data collection","level":2,"score":0.25110000371932983},{"id":"https://openalex.org/C2992380183","wikidata":"https://www.wikidata.org/wiki/Q295822","display_name":"Environmental tax","level":3,"score":0.250900000333786}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.62710/x4z7jh28","doi":"https://doi.org/10.62710/x4z7jh28","is_oa":true,"landing_page_url":"https://doi.org/10.62710/x4z7jh28","pdf_url":"https://teewanjournal.com/index.php/peng/article/download/4967/3479","source":{"id":"https://openalex.org/S5407052745","display_name":"PENG Jurnal Ekonomi dan Manajemen","issn_l":"3048-3573","issn":["3048-3573","3063-4989"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"PENG: Jurnal Ekonomi dan Manajemen","raw_type":"journal-article"},{"id":"pmh:oai:ojs2.teewanjournal.com:article/4967","doi":null,"is_oa":true,"landing_page_url":"https://teewanjournal.com/index.php/peng/article/view/4967","pdf_url":null,"source":{"id":"https://openalex.org/S5407052745","display_name":"PENG Jurnal Ekonomi dan Manajemen","issn_l":"3048-3573","issn":["3048-3573","3063-4989"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"10.62710/d2en8x34","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.62710/x4z7jh28","doi":"https://doi.org/10.62710/x4z7jh28","is_oa":true,"landing_page_url":"https://doi.org/10.62710/x4z7jh28","pdf_url":"https://teewanjournal.com/index.php/peng/article/download/4967/3479","source":{"id":"https://openalex.org/S5407052745","display_name":"PENG Jurnal Ekonomi dan Manajemen","issn_l":"3048-3573","issn":["3048-3573","3063-4989"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"PENG: Jurnal Ekonomi dan Manajemen","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Responsible consumption and production","score":0.8799999952316284,"id":"https://metadata.un.org/sdg/12"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7224103993.pdf","grobid_xml":"https://content.openalex.org/works/W7224103993.grobid-xml"},"referenced_works_count":8,"referenced_works":["https://openalex.org/W4311030038","https://openalex.org/W4328007311","https://openalex.org/W4389258901","https://openalex.org/W4402238109","https://openalex.org/W4404838439","https://openalex.org/W4406358083","https://openalex.org/W7218495249","https://openalex.org/W7219909569"],"related_works":["https://openalex.org/W7218526825","https://openalex.org/W2954710522","https://openalex.org/W3191058718","https://openalex.org/W4401404090","https://openalex.org/W4411758374","https://openalex.org/W4392202097","https://openalex.org/W2738195592","https://openalex.org/W7218182458","https://openalex.org/W4386615220","https://openalex.org/W2774580933"],"abstract_inverted_index":{"This":[0,31],"study":[1,32,165],"aims":[2],"to":[3,169,182],"analyze":[4],"the":[5,19,52,73,101,113,142,164,180,183],"accounting":[6,143,161],"treatment":[7,144],"of":[8,75,115,122,131,145],"environmental":[9,56,67,132,146,172],"costs":[10,68,97,133,147,173],"in":[11,51,151,176,179],"financial":[12,59],"statements":[13],"and":[14,44,58,61,80,92,104,117,129,155],"assess":[15],"its":[16],"compliance":[17],"with":[18,159],"applicable":[20,160],"Indonesian":[21],"Financial":[22,184],"Accounting":[23],"Standards":[24],"(PSAK)":[25],"at":[26],"PT":[27],"Maruki":[28],"International":[29],"Indonesia.":[30],"employs":[33],"a":[34,118],"qualitative":[35],"descriptive":[36],"approach.":[37],"Data":[38],"were":[39],"collected":[40],"through":[41],"interviews,":[42],"observations,":[43],"document":[45],"analysis":[46],"involving":[47],"five":[48],"informants":[49],"engaged":[50],"company's":[53],"operational":[54],"activities,":[55],"management,":[57],"recording":[60],"reporting.":[62],"The":[63,127],"findings":[64],"indicate":[65],"that":[66],"are":[69,98,134,174],"identified":[70],"based":[71,106],"on":[72,107],"types":[74],"waste":[76,82,116,119],"generated,":[77],"particularly":[78],"hazardous":[79],"toxic":[81],"(B3),":[83],"including":[84],"paint":[85],"residues,":[86,91],"thinner,":[87],"used":[88],"oil,":[89],"ink":[90],"contaminated":[93],"cleaning":[94],"cloths.":[95],"Environmental":[96],"recorded":[99],"by":[100],"finance":[102],"department":[103],"measured":[105],"actual":[108],"costs,":[109],"taking":[110],"into":[111],"account":[112],"volume":[114],"management":[120],"rate":[121],"IDR":[123],"15,000":[124],"per":[125],"kilogram.":[126],"reporting":[128],"disclosure":[130],"carried":[135],"out":[136],"for":[137],"relevant":[138],"stakeholders.":[139],"In":[140],"general,":[141],"has":[148],"been":[149],"implemented":[150],"an":[152],"orderly":[153],"manner":[154],"is":[156],"broadly":[157],"consistent":[158],"principles.":[162],"However,":[163],"found":[166],"insufficient":[167],"evidence":[168],"determine":[170],"whether":[171],"disclosed":[175],"sufficient":[177],"detail":[178],"Notes":[181],"Statements":[185],"(CALK).":[186]},"counts_by_year":[],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2026-10-29T00:00:00"}
