ANALISIS BIAYA LINGKUNGAN HIDUP DALAM PERHITUNGAN PENDAPATAN PERUSAHAAN DAN PENDAPATAN NASIONAL MELALUI KETERKAITAN AKUNTANSI MAKRO-AKUNTANSI MIKRO

• Main Author: RAHMAN SOENARIA , SYAIFUL
• Format: Theses
• Language: Indonesia
• Online Access: https://digilib.itb.ac.id/gdl/view/11483
• Institution: Institut Teknologi Bandung

As a national information system, National Income Accounting (NIA)--that records and evaluates performances of the Indonesian development--must contains all factors that have influenced & are correlated with the development process, including environmental costs (EC). In such away, analysis and policy making based on NIA data will be accurate, comprehensive & holistic.<p>In addition to the calculation of national income reduction, we also have to analyze the amount of EC that has been internalized into market mechanism i.e mining royalty payment and environmental protection expenditure (MRP and EPE). This is of importance for the realization of justice among development agents at this time as well as justice among generations.<p>This research is aimed at the development of the interconection between Macro & Micro Accounting, in order to obtain knowledge on the amount of MRP and EPE more accurately, compared to ad hoc survey which have been applied so far by government agencies.<p>For commercial accounting, MRP and EPE can be reported by way of making special accounts for royalty payment transactions and environment protection transactions in its accounting system. Imposition of environmental costs will make company get profit reduction.<p>The analysis has verified the following results :<p>1. EPE during 1990-1993 is at the range of 0.01%-0.04% of GDP.<p>2. In 1996, depletion of tin that has been compensated by royalty payment is only 3.41 % of the total depletion.<p>3. Depletion of natural resources during 1990-1996 is only by subtracting GDP from diminishing trend from 11.5 %-6.6 %.<p>It is my sincerest wish that the researches to come will take environmental degradation & renewable natural resources depletion into consideration in the analysis, and review the current mining royalty tariff in Indonesia in order to get a new better tariff for the whole society and to calculate optimum depletion rate.