ANALISIS PENERAPAN AKUNTANSI BIAYA LINGKUNGAN PADA INSTANSI PEMERINTAH (Studi Kasus pada Balai Perikanan Budidaya Air Payau - BPBAP Situbondo)

This study aims to analyze and determine the application of environmental accounting for waste management at the Situbondo Brackish Water Aquaculture Fisheries Center (BPBAP), starting from the identification of environmental costs, recognition, presentation, and disclosure of environmental costs in the financial statements. Based on the results of the study, it was found that the Situbondo Brackish Water Aquaculture Center (BPBAP) has not implemented environmental accounting as a whole, this is because based on the stages of accounting treatment of environmental costs, there are discrepancies in the application applied at the Situbondo Brackish Water Aquaculture Center (BPBAP) with existing standards and theories.