ANALISIS PENERAPAN BIAYA LINGKUNGAN TERHADAP PROFITABILITAS PERUSAHAAN CV. LANGGENG JASUMA PUTRA PEKANBARU 2021-2023

Abstract

This study aims to analyze the application of environmental costs to the profitability of the company at CV. Langgeng Jasuma Putra in Pekanbaru during the period 2021-2023. In this context, environmental costs include expenses incurred by the company to minimize the negative impact of its operations on the environment, such as waste management costs, environmental equipment maintenance, and investment in environmentally friendly technology. This study examines how the application of environmental costs affects the Company's profitability ratio. The method used in this study is qualitative analysis using inductive and descriptive thinking methods by collecting data through field studies, documents and interviews. The results of the analysis show that the application of environmental costs has an impact on the company's profitability by increasing operational efficiency and the company's image in the eyes of stakeholders. This study provides insight for other companies regarding the importance of integrating environmental costs into business strategies to achieve sustainable profits and contribute to environmental protection.