Environmental Assets System Design:Looking at System of Environmental-Economic Accounting (SEEA) PT. Bakrie Sumatera Plantation

1Anak Agung Gde Satia Utama, Fathi Izzuddin

238 Views
87 Downloads
Abstract:

System of Environmental-Economic Accounting (SEEA) is an accounting information system that contains a framework for integrating economic and environmental information from all resources so that can be used in the decision making the process for corporation and government. Accounting information itself contains information about financial accounts and data from the corporation, that information could be used as consideration in the decision-making the process. SEEA divided into eight thematic areas; they are Agriculture, Forestry and Fisheries, Air Emissions Accounts, Energy, Environmental Activity Accounts, Ecosystem Accounts, Land Accounts, Material Flow Accounts, and Water. This research used qualitative with analysis system approach. This research’s purpose is to design a new system using SEEA to trace supply and use environmental asset of the corporation, especially Pt. Bakrie Sumatera Plantations using only its annual report and financial report. The result is that the supply and use of ecological asset information could be well integrated and more accessible to use in the decision-making the process.

Keywords:

Environmental Assets System Design, Environmental-Economic Accounting (SEEA), Bakrie Sumatera Plantation

Paper Details
Month3
Year2020
Volume24
IssueIssue 7
Pages767-774