Authors :

Basuki Basuki , (Department of Accountancy, Faculty of Economics and Business, Universitas Airlangga , Surabaya, Indonesia )
Riasty Dewi Irwanda , (Department of Accountancy, Universitas Airlangga , Surabaya, Indonesia )
 
Abstract:
Purpose
 

The purpose of this paper is to simulate the environmental cost reports preparation used to measure environmental performance in realizing eco-efficiency.

Design/methodology/approach
 

This research uses a descriptive case study by using environmental cost detailed data from 2011, 2012, 2013 and 2014. The research object is PT Industri Kereta Api (Persero) located in Madiun, East Java.

Findings
 

The results of the research show that PT INKA (Persero) has not specifically made an environmental cost report. It is found that the percentage of total environmental costs to operational costs tends to increase; the cost which gives the biggest distribution of total environmental costs is the prevention cost. By 2014, the effect of environmental costs on operating costs tended to decrease and during 2012–2014 PT INKA successfully maintained the blue star PROPER and the absence of environmental pollution reports.

Originality/value
 

PT INKA's environmental performance is still well controlled and since its inception in 2014 PT INKA has succeeded in realizing the concept of eco-efficiency.

Sources : 

https://www.emeraldinsight.com/doi/full/10.1108/AJAR-06-2018-0013