Analisis penerapan akuntansi manjaemen lingkungan pada rumah sakit khusus daerah provinsi maluku

Abstract

This research emphasizes the significance of waste management within hospitals as a crucial aspect of their environmental responsibility. The application of Environmental Management Accounting is a crucial aspect of waste management, enabling the identification of costs incurred for Hospital Waste management. The purpose of this study is to analyze the application of environmental management accounting at the Maluku Provincial Regional Special Hospital. This study employs the Qualitative Descriptive Research Method, which is used to present the findings of the Research by describing or analyzing them using observation, Interview, and Documentation data collection methods. The object of this research is the Maluku Provincial Regional Special Hospital. The sample in this study is the Regional Special Hospital Employees, who are the key participants. The results of the research indicate that the Regional Special Hospital has effectively implemented environmental accounting. For hospital environmental costs, these costs are presented in the form of hospital operational reports as expenditures for goods and services. For the environmental cost budget realization report, these costs are recorded in the account for goods and equipment expenditures. In the treatment of medical waste, the hospital collaborates with a third party, namely PT. Arya Guna Sejahtera Abadi and PT Pratama Jatim Lestari.