Analisis Pengungkapan Biaya Lingkungan

7/24/2019 Analisis Pengungkapan Biaya Lingkungan

1/20

ANALISIS PENGUNGKAPAN BIAYA LINGKUNGAN (

ENVIRONMENTAL COSTS

) PADA PT. SEMEN INDONESIA PERSERO, TBK

Refi Meilanawai

Uni!e"#ia# Ne$e"i S%"a&a'a Eail "efieilanawai*$ail.+

A"a+

T-i# "e#ea"+- wa# +n%+e a -e an%fa+%"in$ +/an' in -e fiel f +een, i

i# PT. Seen Inne#ia (Pe"#e"), T&0. T-i# 1%"nal ai# ee"ine -w -e PT. Seen

Inne#ia (Pe"#e"), T&0 i#+l#e -e en!i"nenal +#. En!i"nenal +## f -e

+/an', i#+l#e in -e ann%al "e/"# an #i/l' al# /"e#ene in -e finan+ial

#aeen#. En!i"nenal +## f" PT. Seen Inne#ia (Pe"#e"), T&0 +an &e +la##ifie

&a#e n 2 +-a"$e# en!i"nenal /"e!enin +##, en!i"nenal ee+n +##,

en!i"nenal ine"nal fail%"e +## an en!i"nenal e3e"nal fail%"e +##. T-i# "e#ea"+- i#

a e#+"i/i!e 4%aliai!e a//"a+- %#in$ #e+na"' aa e"i!e f" -e #%' f lie"a%"e.

Di#+%##in f -e "e#%l# #-we PT. Seen Inne#ia (Pe"#e"), T&0 -a# n "e+" -e

!e"all en!i"nenal +##. 5we!e", in /"e#enin$ -e ann%al "e/" f -e +/an' -a#&een &a#e n Law N. 26 f 7668 a&% in+"/"ae +/an'.

Ke' w"#

En!i"nenal C##, Di#+l#%"e, Ann%al Re/"


2/20

PENDA5ULUAN

Di Inne#ia e"a/a &an'a0 /e"%#a-aan an%fa0%" 'an$ eanfaa0an #%&e"

a'a ala, #ala- #a%n'a aala- PT. Seen Inne#ia (Pe"#e"), T&0. Dala ela0#ana0an

%/a'a /e&an$%nan &e"0elan1%an, /e"%#a-aan #elal% &e"ine"a0#i en$an lin$0%n$ann'a

#e&a& lin$0%n$an e&e"i0an anil an 0n"i&%#i &a$i /e"%#a-aan (Y%nia"i, 9::;).

Pe"%#a-aan 'an$ &e""iena#i /aa la&a a0an &e"%#a-a en$$%na0an #%&e" a'a ala 'an$

iili0in'a #ea0#ial %n$0in %n%0 e/e"le- la&a ei 0elan$#%n$an -i%/n'a

#e-in$$a an/a i#aa"i a/a0 'an$ ila0%0ann'a e"-aa/ a#'a"a0a +%0%/ &e#a" an

#ea0in laa #ea0in &e#a" an #%li %n%0 i0enali0an.

A/a&ila #e&%a- /e"%#a-aan in$in e/e"a-an0an 0elan$#%n$an -i%/n'a, a0a

/e"%#a-aan e"#e&% -a"%# e/e"-ai0an . Selain en$e1a" 0e%n%n$an (/"fi ),

/e"%#a-aan 1%$a -a"%# e/e"-ai0an an e"li&a /aa /een%-an 0e#e1a-e"aan

a#'a"a0a (/e/le) an %"% &e"0n"i&%#i a0if ala en1a$a 0ele#a"ian lin$0%n$an(/lane) (Y%#%f wi&i#n, 7668). Da"i -al #ea+a ini 0e%ian en$il-ai #e&%a-

/ei0i"an %n%0 en$e&an$0an il% a0%nan#i 'an$ &e"%1%an %n%0 en$n"l an$$%n$

1awa& /e"%#a-aan. A0%nan#i &ia'a lin$0%n$an en%"% ?%n%# (9:::) e"%/a0an ienifi0a#i,

/en$%0%"an an al0a#i &ia'a@&ia'a ini 0e ala /en$a&ilan 0e/%%#an %#a-a #e"a

/en$0%ni0a#ian -a#iln'a 0e/aa /a"a #a0e-le"# /e"%#a-aan. Pe"%#a-aan &e"&ea@&ea

ala enefini#i0an &ia'a lin$0%n$an, -al ini e"$an%n$ /aa #e&e"a/a &e#a" inf"a#i

'an$ i/e"$%na0an an #0ala #e"a lin$0%/ /en$%1iann'a (A#%i, 7667). PT. Seen Inne#ia

(Pe"#e"), en$$%na0an &a-an &a0% a#a" #een &e"a#al a"i ala en$an eanfaa0an

#%&e" a'a ala #e&a$ai &a-an /"%0#i. Se&a$ai &en%0 an$$%n$1awa& ##ial /e"%#a-aan

aa# /en$a&ilan #%&e" a'a ala ini, /e"%#a-aan -a"%# en$%n$0a/an &ia'a@&ia'alin$0%n$an #e&a$ai 0n#e0%en#in'a. Bia'a lin$0%n$an aala- a/a0 (i/a+) &ai0 nee"

a%/%n nn@nee" 'an$ -a"%# i/i0%l #e&a$ai a0i&a a"i 0e$iaan 'an$ e/en$a"%-i

0%alia# lin$0%n$an. Be"a#a"0an -al e"#e&%, /e"%#a-aan ela- en$a&il lan$0a- 0n$0"i

ea%0an &e"&a$ai f%n$#i /ele#a"ian lin$0%n$an -i%/ e"ine$"a#i 0e ala

0e&i1a0#anaan /e"%#a-aan &e"%/a /en$%n$0a/an &ia'a lin$0%n$an.


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KA?IAN PUSTAKA

Te"i Ke+ene"%n$an Pen$%n$0a/an S#ial

G"a' e.al. (U, 7666) en$el/00an e"i 'an$ i/e"$%na0an le- /a"a /enelii%n%0 en1ela#0an 0e+ene"%n$an /en$%n$0a/an ##ial 0e ala i$a 0el/0, 'ai%

De+i#in %#ef%lne## #%ie#

Pen$%n$0a/an ##ial ila0%0an 0a"ena inf"a#i e"#e&% le- /a"a /ea0ai la/"an

0e%an$an an ie/a0an /aa /#i#i 'an$ e"ael' i/"an.

E+ni+ -e"' #%ie#Pi-a0 ana1een #e&a$ai a$en a"i #%a% /"in#i/al 'an$ ewa0ili #el%"%- ine"e# $"%/

/e"%#a-aan, ela0%0an /en$%n$0a/an ##ial %/a'a %n%0 een%-i %n%an /%&li0.

S+ial an /lii+al -e"' #%ie#

S%i &ian$ ini en$$%na0an e"i #a0e-le", e"i le$iia#i "$ani#a#i an e"i /lii0.

?ai, en%"% e"i ini /en$%n$0a/an ##ial ila0%0an 0a"ena e0anan@e0anan a"i

lin$0%n$ann'a a$a" /e"%#a-aan e"a#a e0#i#en#i an a0i!ia#n'a e"le$iia#i.

Te"i T"i/le B Line

Men%"% Y%#%f i&i#n, 7668 en$aa0an &a-wa e"i "i/le & line e"%/a0an e"i

'an$ e&e"i /anan$an &a-wa 1i0a #e&%a- /e"%#a-aan in$in e/e"a-an0an

0elan$#%n$an -i%/n'a, a0a /e"%#a-aan e"#e&% -a"%# e/e"-ai0an 'ai%

0e%n%n$an (/"fi), /een%-an 0e#e1a-e"aan a#'a"a0a (/e/le), #e"a en1a$a 0ele#a"ian

lin$0%n$an (/lane).

Tan$$%n$1awa& S#ial Pe"%#a-aan

(C"/"ae S+ial Re#/n#i&ili') Defini#i C"/"ae S+ial Re#/n#i&ili'

en%"% ISO 7666 G%ian+e Sana" n S+ial Re#/n#i&ili' ene"1ea-0an an$$%n$

1awa& ##ial #e&a$ai an$$%n$ 1awa& #%a% "$ani#a#i aa# a/a0 a"i 0e/%%#an an

a0i!ia#n'a e"-aa/ a#'a"a0a an lin$0%n$an, elal%i /e"ila0% 'an$ "an#/a"an an ei#.

Di ala UU N. 26 a-%n 7668 en'e&%0an &a-wa an$$%n$1awa& ##ial an lin$0%n$an


4/20

aala- 0ien Pe"#e"an %n%0 &e"/e"an #e"a ala /e&an$%nan e0ni

&e"0elan1%an $%na enin$0a0an 0%alia# 0e-i%/an an lin$0%n$an 'an$ &e"anfaa.

A0%nan#i Lin$0%n$an

A0%nan#i lin$0%n$an ala En!i"nenal A++%nin$ G%ieline# 'an$ i0el%a"0an le-

ene"i lin$0%n$an ?e/an$ (766=) in'aa0an &a-wa a0%nan#i lin$0%n$an en+a0%/

enan$ /en$ienifi0a#ian &ia'a an anfaa a"i a0i!ia# 0n#e"!a#i lin$0%n$an,

/en'eiaan #a"ana aa% +a"a e"&ai0 elal%i /en$%0%"an 0%aniaif, #e"a %n%0 en%0%n$

/"#e# 0%ni0a#i 'an$ &e"%1%an %n%0 en+a/ai /e&an$%nan 'an$ &e"0elan1%an,

eeli-a"a -%&%n$an 'an$ en$%n%n$0an en$an 0%nia# an e"ai- efe0i!ia# an

efi#ien#i a"i a0i!ia# 0n#e"!a#i lin$0%n$an.

Bia'a Lin$0%n$an

Bia'a lin$0%n$an ala %li#an An In"%+in En!i"nenal A++%nin$ A# A B%#ine##

Mana$een Tl (9::) 'an$ i#%#%n le- Unie Sae# En!i"nenal P"e+in A$en+'

(US EPA) en'e&%0an 1i0a &ia'a@&ia'a 'an$ e"1ai i /e"%#a-aan a/a e"&a$i en1ai

&e&e"a/a 0el/0

Conventional Costs

Bia'a en$$%na0an &a-an &a0%, %ilia#, &a"an$ al, an /a#0an &ia#an'a i&a-a#

ala a0%nan#i &ia'a an /en$an$$a"an al, ea/i ia0 i/e"i&an$0an #e&a$ai &ia'a

lin$0%n$an.

Potentially Hidden Costs Potentially hidden costs

aala- &ia'a@&ia'a 'an$ %n$0in &e"/en#i e"#e&%n'i a"i ana1e". Diana"an'a aala-

%/f"n en!i"nenal +## 'an$ e"1ai #e&el% /"#e# /e"a#i.

Contingent Costs Contingent costs

aa% &ia'a 0nin1en#i aala- &ia'a 'an$ %n$0in aa% ia0 %n$0in e"1ai i a#a e/an.

Image and Relationship Costs


5/20

Bia'a 0ae$"i ini a/a e"a#%0 &ia'a /ela/"an lin$0%n$an a-%nan an 0e$iaan

-%&%n$an a#'a"a0a, &ia'a 'an$ i0el%a"0an #%0a"ela %n%0 0e$iaan lin$0%n$an #e/e"i

enana /-n, an &ia'a 'an$ i0el%a"0an %n%0 /"$"a /en$-a"$aan aa% /en$a0%an.

A0%nan#i /e"an$$%n$1awa&an ##ial

A0%nan#i Pe"an$$%n$1awa&an S#ial (S#ial Re#/n#i&ili' A++%nin$ SRA) S#ial

Re#/n#i&ili' A++%nin$ (SRA) aa% A0%nan#i S#ial 1%$a #e"in$ 1%$a i#e&% A0%nan#i

S#ial E0ni le- Raana-an (Bel0a%i, 7666) iefeni#i0an #e&a$ai /"#e# #ele0#i

!a"ia&el@!a"ia&el 0ine"1a ##ial in$0a /e"%#a-aan, %0%"an an /"#e%" /en$%0%"an 'an$

#e+a"a #i#eai# en$e&an$0an inf"a#i 'an$ &e"anfaa %n%0 en$e!al%a#i 0ine"1a

##ial /e"%#a-aan an en$0%ni0a#i0an inf"a#i e"#e&% 0e/aa 0el/0 ##ial 'an$

e"a"i0, &ai0 i ala a%/%n i l%a" /e"%#a-aan.

Gambar 1

The Environment of Social and Environment Accounting

Sumber : Gray (1994)

Pen$%0%"an S+ial Re#/n#i&ili' A++%nin$

An#"' F%lfi0a" (9::8) e&e"i0an &e&e"a/a e0ni0 /en$%0%"an 'an$ a/a i$%na0an 'ai%


6/20

@ Penilaian Pen$$ani

A/a&ila nilai a"i #e#%a% ia0 a/a #e+a"a lan$#%n$ ie%0an, a0a 0ia a/a

en$e#ia#i0ann'a en$an nilai #%a% /en$$ani.

@ Te0ni0 S%"!e'

Te0ni0 ini en+a0%/ +a"a@+a"a %n%0 ena/a0an inf"a#i &a$i e"e0a 'an$ i/en$a"%-i,

'ai% 0el/0 a#'a"a0a 'an$ i"%$i0an aa% 'an$ ene"ia anfaa.

@ Bia'a Pe"&ai0an an Pen+e$a-an

Bia'a@&ia'a ##ial e"en% a/a inilai en$an en$e#ia#i /en$el%a"an 'an$ ila0%0an

%n%0 e/e"&ai0i an en+e$a- 0e"%#a0an.

@ Penilaian a"i Penilai Ine/enen

Pa"a /enilai (a//"ai#e") 'an$ ine/enen a/a &e"$%na %n%0 enilai &a"an$@ &a"an$

e"en%.

@ P%%#an Pen$ailan

P%%#an /en$ailan, i#aln'a ena a0i&a #%a% a/a0 a"i 0e$iaan #e"in$ en%n1%00an

nilai ##ial.

@ Pela/"an Kine"1a S#ial

Men%"% Ma"in "eeen (Sie$al an Ma"+ni, 9::;), aa i$a /ene0aan ala /ela/"an0ine"1a ##ial

@ Pee"i0#aan ##ial (#+ial a%i)

Pee"i0#aan ##ial en$%0%" an ela/"0an a/a0 e0ni, ##ial an lin$0%n$an a"i

/"$"a@/"$"a 'an$ &e""iena#i ##ial a"i /e"a#i@/e"a#i /e"%#a-aan.

@ La/"an ##ial (##ial "e/")


7/20

Dille' an e'$an e&a$i la/"an ##ial en1ai 2 0el/0 #e&a$ai &e"i0%

(5ene"#n an Pei"#n, 9::;)

@ In!en"' a//"a+-

Pe"%#a-aan en$/ila#i0an an en$%n$0a/0an #e&%a- afa" 'an$ 0/"e-en#if a"i

A0i!ia#@a0i!ia# ##ial /e"%#a-aan. Dafa" ini -a"%# e%a #e%a a0i!ia# ##ial

/e"%#a-aan &ai0 'an$ &e"#ifa /#iif a%/%n 'an$ ne$aif.

C# a//"a+-

Pe"%#a-aan e&%a afa" a0i!ia#a0i!ia# ##ial /e"%#a-aan an en$%n$0a/0an 1%la-

/en$el%a"an /aa a#in$@a#in$ a0i!ia# e"#e&%.

P"$"a ana$een a//"a+-

Pe"%#a-aan ia0 i0% -an'a en$%n$0a/0an a0i!ia#@a0i!ia# /e"an$$%n$1awa&an ##ial

ea/i %1%an a"i a0i!ia# e"#e&% #e"a -a#il 'an$ ela- i+a/ai le- /e"%#a-aan #e#%ai

en$an %1%an 'an$ ela- iea/0an i%.

C# &enefi a//"a+-

Pe"%#a-aan en$%n$0a/0an a0i!ia# 'an$ eili0i a/a0 ##ial #e"a &ia'a an anfaa

a"i a0i!ia# e"#e&%.

@ Pen$%n$0a/an ##ial ala la/"an a-%nan (i#l#%"e# in ann%al)

Pen$%n$0a/an ##ial aala- /en$%n$0a/an inf"a#i enan$ a0i!ia# /e"%#a-aan 'an$

&e"-%&%n$an en$an lin$0%n$an ##ial /e"%#a-aan. Pen$%n$0a/an ##ial a/a ila0%0an

elal%i &e"&a$ai eia ana"a lain la/"an a-%nan, la/"an ine"i, /"#/e0%#,

/en$%%an 0e/aa &%"#a efe0, aa% elal%i eia a##a.


8/20


9/20

METODE PENELITIAN

Peneliian ini ila0%0an /aa PT Seen Inne#ia (Pe"#e"), T&0 en$an aa

/eneliian a-%n 7697. T%1%an /eneliian ini aala- %n%0 en$anali#i# /en$%n$0a/an 'an$

ila0%0an e"-aa/ &ia'a lin$0%n$an /e"%#a-aan.

Mee 'an$ i$%na0an ala /eneliian ini aala- /ene0aan 0%aliaif &e"#ifa

e#0"i/if. Peneliian 0%aliaif e"%/a0an P"#e%" /eneliian 'an$ en$-a#il0an aa

e#0"i/if &e"%/a 0aa@0aa e"%li# aa% li#an a"i "an$@"an$ an /e"ila0% 'an$ a/a

iaai (B$an H Ta'l", 9:8).

Men%"% ina"n (766692), en$aa0an &a-wa ee e#0"i/if aala- #%a%&en%0 /en$%/%lan aa 'an$ &e"%1%an en$$a&a"0an, ea/a"0an #%a% 0eaaan aa%

#%a% a#ala- iana aa 'an$ ia&il ianali#i# 0e&ena"ann'a

?eni# an #%&e" aa 'an$ i$%na0an ala /eneliian ini aala- aa #e0%ne". Daa

#e0%ne" e"%/a0an aa 'an$ i/e"le- /en%li# a"i &e"&a$ai &%0% 0e/%#a0aan, /e"a%"an

/e"%nan$@%nan$an, #e"a lie"a%" an "efe"en#i lainn'a 'an$ &e"-%&%n$an en$an a#ala-

'an$ ielii le- /en%li#.

Pen$e"ian aa #e0%ne" en%"% Ui Na"iawai (766;:2) &a-wa


10/20

5ASIL DAN PEMBA5ASAN

Pen$%n$0a/an Bia'a Lin$0%n$an /aa Pe"%#a-aan Man%fa0%" i Inne#ia Bia'a

lin$0%n$an e"%/a0an #ala- #a% 0/nen ala ie 'an$ a/a i%n$0a/0an ala

/ela/"an inf"a#i ##ial /e"%#a-aan. Di Inne#ia, a#i- #ei0i 1%la- /e"%#a-aan@

/e"%#a-aan an%fa0%" 'an$ #e+a"a #%0a"ela ela- en$%n$0a/0an &ia'a lin$0%n$ann'a. 5al

ini a/a ili-a /aa la/"an a-%nan /e"%#a-aan 'an$ -an'a en$%n$0a/n'a a0i!ia#@

a0i!ia# ##ial an/a en+aa &ia'a@&ia'a 'an$ ela- i0el%a"0an aa# a0i!ia# e"#e&%.

Pen$%n$0a/an #e+a"a #%0a"ela 'an$ ila0%0an /e"%#a-an ini, i0a"ena0an Sana" A0%nan#i

Ke%an$an i Inne#ia 'an$ &el% ewa1i&0an #eia/ /e"%#a-aan an%fa0%" %n%0

en$%n$0a/0an inf"a#i an$$%n$1awa& ##ial /e"%#a-aan e"-aa/ lin$0%n$an e"a#%0

&ia'a@&ia'an'a (Anna Ma"ina, 766:). Selain i%, /en$%n$0a/an inf"a#i ##ial ini

i/en$a"%-i le- 0ae$"i in%#"i /e"%#a-aan, 'ai% -i$- /"file an lw /"file. Pe"%#a-aan

-i$- /"file 'an$ eili0i !i#i&ilia# 0n#%en, a0an +ene"%n$ %n%0 le&i-

en$%n$0a/0an &ia'a@&ia'a lin$0%n$ann'a le&i- &an'a0 i&anin$0an en$an /e"%#a-aan

en$an 0ae$"i in%#"i lw /"file. Milne (9::) en'e&%0an &a-wa /e"%#a-aan 'an$

&e""iena#i /aa 0n#%en i/e"0i"a0an a0an e&e"i0an inf"a#i en$enai

/e"an$$%n$1awa&an ##ial 0a"ena -al ini a0an enin$0a0an ia$e /e"%#a-aan an

e/en$a"%-i /en1%alan.

Da#a"@a#a" Pen$%n$0a/an Bia'a Lin$0%n$an

Pe"%#a-aan /aa a#a"n'a en$%n$0a/0an inf"a#i ##ial, e"a#%0 &ia'a

lin$0%n$an, en$an %1%an %n%0 e/e"0%a &"an /#iinin$ , e&an$%n ia$e

/e"%#a-aan an ena/a /e"-aian a#'a"a0a. Pe"%#a-aan &e#a" 'an$ en1ai /e"-aian

a#'a"a0a #e/e"i PT. Seen Inne#ia (Pe"#e"), T&0 a0an +ene"%n$ iaai an

0e%ian le&i- &an'a0 en$%n$0a/0an inf"a#i

C"/"ae S+ial Re#/n#i&ili'

(CSR) i&anin$0an en$an /e"%#a-aan 0e+il. Paa a&el i &awa- ini i#a1i0an

a#a"@a#a" /en$%n$0a/an &ia'a@&ia'a lin$0%n$an 'an$ ila0%0an PT. SeSeen Inne#ia

(Pe"#e"), T&0. Da#a" /en$%n$0a/an i%0%" &e"a#a"0an

Nainal A##+iain f" En!i"nenal

Mana$een,


11/20


12/20

Be"a#a"0an anali#i# a"i a&el i aa#, PT. Seen Inne#ia (Pe"#e") T&0 en$%n$0a/0an

&ia'a lin$0%n$an aa# a#a" #%0a"ela. Selain #e&a$ai &en%0 /ela/"an 0e/aa #a0e-le",

/en$%n$0a/an ini en$-ena0i a$a" /e"%#a-aan en1ai le&i- /"fia&el (R0-i an

i, 766;).

Pen$0la#ifi0a#ian an Pen$ienifi0a#ian Bia'a@&ia'a Lin$0%n$an

Pe"la0%an e"-aa/ &ia'a lin$0%n$an 'an$ ela- i0el%a"0an, /e"%#a-aan en+aan'a

#e&a$ai &e&an %% an aini#"a#i ala la/"an la&a "%$i /e"%#a-aan. Be&an %% an

aini#"a#i a"in'a aala- &ia'a@&ia'a 'an$ i$%na0an ala 0an" aini#"a#i/e"%#a-aan #e"a &ia'a@&ia'a lainn'a 'an$ -a"%# i0el%a"0an $%na 0e/enin$an 0elan+a"an

1alann'a /e"%#a-aan #e+a"a 0e#el%"%-an. Be&an %% an aini#"a#i /aa PT Seen

Inne#ia (Pe"#e"), T&0 ini eli/%i (a) $a1i, %/a-, 0e#e1a-e"aan 0a"'awan an anie (&)

/"$"a 0ei"aan an &ina lin$0%n$an (+) /eeli-a"aan 1a#a /"fe#inal () /"#i an

1a%an (e) /a1a0, a#%"an#i, an #ewa (f) /e"1alanan ina# ($) /en'%#%an an a"i#a#i (-)

0e/e"l%an 0an" (i) /enii0an, lai-an an /en$e&an$an (1) /ea0aian &a-an, li#"i0, ai"

an ele/n (0) &e&an(/e%li-an) /en%"%nan nilai /i%an$ (l) lain@lain. Paa a&el i &awa-

ini i#a1i0an /e"&anin$an ana"a &ia'a@&ia'a lin$0%n$an 'an$ ela- i0el%a"0an le- PT

Seen Inne#ia (Pe"#e"), T&0 en$an e"i 'an$ aa (5an#en Mwen, 7668)


13/20


14/20


15/20

Be"a#a"0an anali#i# a&el i aa#, &ia'a@&ia'a lin$0%n$an ia0 #e/en%-n'a i+aa #e#%aien$an e"i 'an$ aa (5an#en Mwen 7668) #e-in$$a eni&%l0an /en'i/an$an %n%0

/e"&ai0an, /"'e0 /e"lin%n$an lin$0%n$an, an lain@lain.

Pen$a0%an an Pen$%0%"an Bia'a@&ia'a Lin$0%n$an PT. Seen Inne#ia (Pe"#e"), T&0

en$a0%i &e&an /aa #aa e"1ain'a aa% #e#%ai en$an a#a anfaan'a, e"a#%0 &ia'a

lin$0%n$an. Sean$0an ala -al /en$%0%"an &ia'a lin$0%n$ann'a, PT. Seen Inne#ia

(Pe"#e"), T&0 en$$%na0an &ia'a -i#"i#, 0e+%ali &e&e"a/a a0%n e"en% 'an$

en$$%na0an a#a" /en$%0%"an lain #e&a$aiana i%"ai0an ala 0e&i1a0an a0%nan#i

a#in$@a#in$ a0%n e"#e&%.


16/20

Pen$%n$0a/an Bia'a@&ia'a Lin$0%n$an

Se+a"a 0-%#%#, ala PSAK ia0 aa a#a" ala /en$%n$0a/an &ia'a lin$0%n$an 'an$i0el%a"0an /e"%#a-aan. Na%n, ala PSAK == en$a%" enan$ 0ewa1i&an /e"%#a-aan

a"i #e0" /e"a&an$an an /eili0 5a0 Pen$%#a-aan 5%an %n%0 ela/"0an ie@ie

lin$0%n$ann'a ala la/"an 0e%an$an. Pen$%n$0a/an a0i!ia# ##ial /e"%#a-aan e"&a$i

en1ai %a 1eni#, ana"a lain /en$%n$0a/an wa1i& (ana"' i#+l#%"e) an /en$%n$0a/an

#%0a"ela (!l%na"' i#+l#%"e). Pen$%n$0a/an ##ial i Inne#ia e"a#%0 ala 0ae$"i

/en$%n$0a/an #%0a"ela. Ole- 0a"ena i%, #eia/ /e"%#a-aan 'an$ ela- ela0%0an 0e$iaan

an$$%n$1awa& ##ial, eili0i wewenan$ %n%0 en$%n$0a/0an &ia'a@&ia'a

lin$0%n$ann'a aa%/%n ia0.

Selain i%, ala UU N. 26 a-%n 7668 enan$ Pe"#e"an Te"&aa# in'aa0an &a-wa

la/"an a-%nan 'an$ i%n$0a/0an /e"%#a-aan #e0%"an$@0%"an$n'a e%a 8 -al 'an$

a/il0an /aa a&el i &awa- ini.


17/20

Be"a#a"0an a&el e"#e&%, /e"%#a-aan ela- en'%#%n la/"an a-%nann'a #e#%ai en$an

UU N. 26 a-%n 7668 enan$ Pe"#e"an Te"&aa#. Ini en%n1%0an 0ien /e"%#a-aan

'an$ #elal% &e"/ean e"-aa/ a%"an 'an$ &e"la0%. Sean$0an /en$%n$0a/an ala -al

&ia'a lin$0%n$an, PT. Seen Inne#ia (Pe"#e"), T&0 en'a1i0an &ia'a@&ia'a lin$0%n$an

ala la/"an a-%nan #e"a i#a1i0an /%la ala la/"an 0e%an$an #e+a"a #ee"-ana #e&a$ai

&e&an %#a-a ala 0/nen &e&an %% an aini#"a#i. Pen'a1ian ini &e"/ean

/aa PSAK N. 9 a-%n 766: 'an$ en'e&%0an


18/20

PT. Seen Inne#ia (Pe"#e"), T&0 en$$%na0an &ia'a -i#"i#, 0e+%ali &e&e"a/a

a0%n e"en%.

. PT. Seen Inne#ia (Pe"#e"), T&0 en$%n$0a/0an &ia'a lin$0%n$ann'a #e+a"a

#ee"-ana /aa la/"an a-%nan 'an$ e%a 8 -al &e"a#a"0an UU N. 26 a-%n

7668. Be"a#a"0an %"aian e"#e&%, a0a a/a i0e%0a0an #a"an #e&a$ai &e"i0%

(9) PT Seen Inne#ia (Pe"#e"), T&0 a/a en+aa "in+ian &ia'a lin$0%n$an'a

le&i- eail #e#%ai en$an an$$%n$1awa& ##ial 'an$ ela- ila0%0an. Se-in$$a

ala en$anali#i# &ia'a lin$0%n$ann'a a/a le&i- %a-. (7) PT Seen Inne#ia

(Pe"#e"), T&0 a/a en1ela#0an #e+a"a #/e#ifi0 en$enai a#a"@a#a" /en$%n$0a/an

&ia'a lin$0%n$ann'a.

DATAR PUSTAKA

A-i0a M%l'a, Te%0%, 766:.

Pen$a"%- #i0a/, n"a #%&1e0if, an Pe"+ei!e Be-a!i"al Cn"l Te"-aa/ Inen#i

Men$$%na0an T"an#1a0a"a %n%0 Pe"$i 0e Te/a Ke"1a. S0"i/#i (Online). ?a0a"a

Uni!e"#ia# Inne#ia. An$$"ia A'% a"-ani, Tan', 7699.

Anali#i# Pen+aaan an Pen'a1ian Bia'a &ia'a Lin$0%n$an i PT. Pe"0iia G"e#i0

. Ran$0%an S0"i/#i (Online). S%"a&a'a Se0la- Tin$$i Il% E0ni Pe"&ana#. Bel0%i,

A-e Ria-i, 7666.

Te"i A0%nan#i,

Ei#i Te"1ea-an. ?a0a"a E"lan$$a. G"a', R.5, 9::2.

A++%nin$, -e A++%nan+' P"fe##in an En!i"nenal C"i##i# (" Can A++%nan+'

Sa!e -e "lJ)

. Meia"i, //.99.


19/20

G%/a, V.K.

En!i"nenal A++%nin$ an Re/"in$

An Anal'#i# f Inian C"/"ae Se+"

. Inia Inian In#i%e f Mana$een In"e. 5an#en, Dn R an Mwen, 7668.

A++%nin$ Mana$e"ial, ;

-

E

, ei#i 8 &%0% 7, ?a0a"a Sale&a E/a.

5ene"#n, S+ an G"a-a Pei"#n, 9::;.

I##%e# in inan+ial A++%nin$,

; - Eiin. S%- Mel&%"ne, Ln$an. L%-$ian, 7668.

A0%nan#i S#ial Ben%0 Ke/e%lian Pe"%#a-aan Te"-aa/ Lin$0%n$an (S+ial A++%nin$

i# An Aenin C"/"ae Mel &' En!i"nen)

. STIE Pelia N%#ana"a Sea"an$, Vl. 7 N. 7 De#e&e" 7668. Ma"ina, Anna, 766:.


20/20

A0%nan#i Pe"an$$%n$1awa&an S#ial ala P"a0e0 i Pe"%#a-aan G P%&li+ i Inne#ia

. P%#li7. /e"a.a+.i, Vl =, N 9 766: Pe"n'aaan Sana" A0%nan#i Ke%an$an (PSAK) N.

9 Re!i#i 766: Tenan$ Pen'a1ian La/"an Ke%an$an Pe"n'aaan Sana" A0%nan#i

Ke%an$an (PSAK) N. == Ta-%n 7696 Tenan$ A0i!ia# Pen$%/a#an La/i#an Tana- an

Pn$ellaan Lin$0%n$an 5i%/ Paa Pe"a&an$an U% Sie$al, G"a' an 5elena

Raana%#0a# Ma"+ni, 9::;.

Be-a!i"l A++%nin$

. O-i S%- e#e"n P%&li#-in$ C. Unan$@%nan$ Re/%&li0 Inne#ia N. 26 Ta-%n

7668 Tenan$ Pe"#e"an Te"&aa# U, M%-aa M%#li, 7666.

P"a0e0 Pen$%n$0a/an S#ial /aa La/"an Ta-%nan Pe"%#a-aan i Inne#ia S%i

Pe"&anin$an Ana"a Pe"%#a-aan@/e"%#a-aan 5i$- P"file an Lw P"file.

Pa/e" i/e"#ena#i0an /aa Seina" Na#inal A0%nan#i, ?a0a"a. www.i3.+.i

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