ANALISIS BIAYA PENGELOLAAN LINGKUNGAN PADA OBJEK WISATA KE’TE’ KESU’ DI KABUPATEN TORAJA UTARA

Abstract

Environmental cost information serves to assist in taking a policy of continuous improvement of the quality of the environment and be able to identify the various sources of waste and waste that has been causing environmental management process inefficient. Attractions Ke'te 'Kesu' has spent Rp 35,423,087 for the period of 2013 to conduct environmental management, but if the environmental conditions Attraction see Ke'te 'Kesu' today still can not be considered safe even still very alarming . Environmental management attractions Ke'te 'Kesu' is not equipped with the reporting of environmental costs. At this time the attraction Ke'te 'Kesu' is still doing recording simple so do not know the exact allocation of environmental costs in detail. This study uses descriptive qualitative approach with methods interviews, document analysis and field observations. The findings of this study indicate that the presence of the environmental cost reporting manager attractions Ke'te 'Kesu' can explain in detail the cost incurred for environmental activities that have been carried out in the period of 2013 and through the information obtained at the cost of environmental reporting in 2013 can be made projections report environmental costs in 2014 and the next year to improve the management and environmental hygiene attractions.