PT Bukit Asam (Persero) Tbk, engaged in mining activities at West Banko Site. In the overburden stripping or digging of coal, the company surely expenses costs to do mining from front to dumping area including: digging, loading, and hauling. in 2016, The Company of Bukit Asam expended the production cost of overburden stripping in amount 35,101 IDR/bcm using mechanical tool based on fuel oil. I…