Environmental Assets System Design: Looking at System of Environmental – Economic Accounting (SEEA) PT. Bakrie Sumatera Plantation
A A Gde Satia Utama (a*), Fathi Izzuddin (b)
a) Accounting Department, Faculty of Economic and Business, Airlangga University
Jalan Airlangga 4-6, Surabaya, 60286, Indonesia
*gde.agung[at]feb.unair.ac.id
b)Accounting Department, Faculty of Economic and Business, Airlangga University
Jalan Airlangga 4-6, Surabaya, 60286, Indonesia
Abstract
System of Environmental – Economic Accounting (SEEA) is a accounting information system that contain a framework for integrating economic and environment information from all resources so that can be used in the decision making 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 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 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 used in the decision making process
Keywords: Environmental Asset; System; Economic Accounting; SEEA
Topic: Enviromental Accounting