DAMPAK PENGOLAHAN LIMBAH INDUSTRI PADA LAPORAN LABA RUGI (STUDI KASUS PADA MITRA BINAAN PETROKIMIA GRESIK: UD UTOMO JAYA)

Waste is the result of the remnants of the production of goods that are considered unusable. The impact of this industrial waste will certainly have a negative impact on the environment and the surrounding community if it is not treated properly. In addition, it is important to apply environmental accounting in recording costs that are included in waste treatment costs. Therefore, the TJSL Petrokimia Fostered Partner program through the BTM UD Sarong Industry Sector. Utomo Jaya has succeeded in reprocessing waste from the production of its sarongs. This research was conducted in Jambu Hamlet, JL Masjid, RT.01/RW.01, Semampir Village, Cerme District, Gresik Regency, East Java Province, using qualitative methods through interviews with the parties concerned, and direct observation in the field. The purpose of this study is to analyze the success of UD. Utomo Jaya in waste treatment in the income statement to see the cost of waste treatment from the income obtained from the results of the waste treatment which will affect the increase or decrease in profits in the industry.