Analysis of Environmental Cost Accounting Treatment Based on USALI 12 at HN Hotel

Ni Kadek Arya Desi Suantari; Christina Susanti; Ni Made Sri Rukmiyati

doi:10.55927/fintech.v4i2.232

Authors

Ni Kadek Arya Desi Suantari Bali Tourism Polytechnic
Christina Susanti Bali Tourism Polytechnic
Ni Made Sri Rukmiyati Bali Tourism Polytechnic

DOI:

https://doi.org/10.55927/fintech.v4i2.232

Keywords:

Accounting Treatment, Environmental Costs, USALI 12, Energy, Water and Waste

Abstract

This study aims to analyze the accounting treatment of environmental costs related to Energy, Water, and Waste and its conformity with the USALI 12th Edition Schedule 9: Energy, Water, and Waste at HN Hotel. A qualitative approach was employed, with data collected through interviews, observations, and documentation. The findings indicate that the recognition, measurement, and presentation of environmental costs comply with the 2025 KKPK. However, the hotel continues to use the Utilities account, and environmental costs are not separately disclosed in the financial statements. Overall, the accounting treatment is generally consistent with USALI 12, although improvements in presentation and disclosure are needed to enhance reporting transparency.

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