Main Article Content
Abstract
Environmental accounting is a branch of accounting that focuses on recording, managing, and reporting the environmental impacts of a company’s operational activities. This includes information related to the management of costs associated with waste treatment, energy use, and other natural resource consumption. Environmental accounting also plays an important role in ensuring transparency to external stakeholders, such as the government and the public, allowing organizations to demonstrate their commitment to sustainability and compliance with environmental regulations. This study aims to examine the implementation of environmental cost accounting and waste management practices at RSU Aisyiyah St. Khadijah Pinrang.
This research employs a descriptive approach with a qualitative research design. Data were collected through three methods: observation, interviews, and documentation. The data analysis techniques used in this study include data reduction, data presentation, and data verification.
The findings of this study indicate that RSU Aisyiyah St. Khadijah Pinrang has not yet implemented environmental cost accounting in accordance with the indicators used in this research, which include control costs, prevention costs, cleaning costs, and environmental revenue. However, the hospital’s waste management practices demonstrate good performance and comply with MKLH Regulation No. 16 of 2016. The hospital has managed its waste according to key indicators of waste management, such as the separation of medical and non-medical waste, the separation of infectious and non-infectious waste, clean water management, and staff education related to hospital waste.
Keywords
Environmental accountingWaste management
Article Details
References
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Journal of Accounting: Transparency and Accountability 11, no. 1 (2023).
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Safitri, Anni, and Sari, Fushilat. "Analysis of Environmental Accounting Implementation on Waste
Management at PT Panggung Jaya Indah." Journal of Accounting, Finance and Auditing 3, no. 1 (2022).
Supriyanto, Ahmad. “Environmental Accounting: Concepts, Methods, and Implementation.” Journal of
Accounting and Auditing 15, no. 1 (2018).
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Wicaksono, Galih, Aries Veronica, Lella Anita, Irawati HM, Fifi Nurafifah Ibrahim, Saddan Husain, Ari
Purwanti, Ani Siska MY, Lesi Hertati, Herman, Sri Wahyuni Nur, Otniel Safkaur, and Selvia Eka Aristantia. Accounting Theory. Jakarta: PT Global Eksekutif Teknologi, 2022.
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References
Al-Qur‟an Al-Karim
Arikunto, Suharsimi. Research Procedures: A Practical Approach. Jakarta: Rineka Cipta, 2021.
Astuti, Putri, and Wibowo, Andi. "Waste Management in Indonesia: Challenges and Solutions." Journal
of Environmental Science and Technology 8, no. 1 (2020).
Astuti, Putri. "Sustainable Waste Management Practices." Journal of Environmental Science and
Technology (2019).
Bunging, Burhan. Qualitative Research Methods. Jakarta: PT Raja Grafindo Persada, 2006.
Fadillah, Haqi, et al. Environmental Accounting Disclosure: Practical Concepts in Communicating
Environmental Impacts. N.p.: Peneleh Publisher, 2023.
Fauzi, Ahmad. Environmental Accounting and Sustainability: Concepts and Implementation. University
of Indonesia Press, 2021.
Frihatni, Andi Ayu. "The Moderating Effect of Profitability on the Relationship Between Corporate
Social Responsibility and Firm Value." Undergraduate Thesis, Hasanuddin University, Makassar (2014).
Glasson, Julian, et al. Introduction to Environmental Impact Assessment. Routledge, 2012.
Global Reporting Initiative (GRI). Sustainability Reporting Standards. 2020.
Handayani, Dwi, and Sulistyawati, Endang. "The Impact of Waste Management on Public Health."
Journal of Public Health 14, no. 2 (2019).
Handoko, Budi. "Waste Treatment Technology." Journal of Environmental Engineering 9, no. 3 (2021).
Hansen, Don, and Mowen, Maryanne. Managerial Accounting, 8th Edition, Sixth Printing. Jakarta:
Salemba Empat, 2017.
Hasiara, La Ode, Fitriana, Rahmawati, and Harso, Bella Cholifani Dyah. "Analysis of Environmental
Accounting Application at Medika Citra Hospital in the Waste Management Process." JAMDI (Multidimensional Accounting Journal) 1, no. 1 (2020).
Nuwa, Yohanes Calvin, Dethan, Minarni Anaci, and Oematan, Herly M. "Analysis of Environmental
Accounting Implementation in Waste Management at the Kupang City Health Department."
Journal of Accounting: Transparency and Accountability 11, no. 1 (2023).
Financial Services Authority (OJK). Regulation No. 51/POJK.03/2017 on Sustainability Reporting. 2017.
Financial Accounting Standards Statements No. 1 and No. 33.
Prasetyo, Andi. "Hazardous Waste Management." Journal of Public Health (2021).
Pryatna, Isma Wulandari, Moh. Yasin Soumena, Musmulyadi, Syahriyah Semaun, and Damirah.
"Environmental Accounting Implementation at PAM Tirta Karajae Parepare City (Sharia Accounting Analysis)." Mirai Management Journal 8, no. 3 (2023).
Rahman, Divya Annisa. “The Income of Bacukiki Community in Relation to Their Ability to Save in
Parepare Islamic Bank” (2022).
Rahman, M. N., and Pratama, S. H. “The Role of Environmental Accounting in Waste Management: A
Case Study on Manufacturing Companies in Indonesia.” Indonesian Journal of Accounting and Finance 14, no. 2 (2023).
Rahman, Muhammad. “Community Education in Waste Management.” Journal of Education and
Environment 13, no. 2 (2021).
Rastina. Analysis of Environmental Accounting Application in Waste Management Processes at Aisyiyah Sitti Khadijah General Hospital, Pinrang Regency. Faculty of Economics and Business, Muhammadiyah
University of Parepare, 2020.
Rohman, Rohman, Lasmini, Lilis, and Sujaya, Fista Apriani. "Analysis of Green Accounting
Implementation in Seaweed Waste Management at Mina Agar Makmur Cooperative." COSTING: Journal of Economic, Business and Accounting 7, no. 5 (2024).
Safitri, Anni, and Sari, Fushilat. "Analysis of Environmental Accounting Implementation on Waste
Management at PT Panggung Jaya Indah." Journal of Accounting, Finance and Auditing 3, no. 1 (2022).
Supriyanto, Ahmad. “Environmental Accounting: Concepts, Methods, and Implementation.” Journal of
Accounting and Auditing 15, no. 1 (2018).
Supriyono, R.A. "Behavioral Accounting." Journal of Chemical Information and Modeling (Gadjah Mada
University Press, 2018).
Tjiptono, Fandy, and Chandra, Aditya. "Sustainable Design in Waste Reduction." Journal of
Environmental Management 15, no. 2 (2020).
Law of the Republic of Indonesia No. 32 of 2009 on Environmental Protection and Management.
Unilever Indonesia. Sustainable Living Plan Report 2022. Accessed from Unilever Indonesia
Sustainability Reports.
Wicaksono, Galih, Aries Veronica, Lella Anita, Irawati HM, Fifi Nurafifah Ibrahim, Saddan Husain, Ari
Purwanti, Ani Siska MY, Lesi Hertati, Herman, Sri Wahyuni Nur, Otniel Safkaur, and Selvia Eka Aristantia. Accounting Theory. Jakarta: PT Global Eksekutif Teknologi, 2022.
Yulianto, Rudi. "Technological Innovation in Waste Management." Journal of Technology and
Environment 17, no. 4 (2023).
Zubair, Muhammad Kamal, et al. Guidelines for Writing Scientific Papers. IAIN Parepare Nusantara
Press, 2020.
Arikunto, Suharsimi. Research Procedures: A Practical Approach. Jakarta: Rineka Cipta, 2021.
Astuti, Putri, and Wibowo, Andi. "Waste Management in Indonesia: Challenges and Solutions." Journal
of Environmental Science and Technology 8, no. 1 (2020).
Astuti, Putri. "Sustainable Waste Management Practices." Journal of Environmental Science and
Technology (2019).
Bunging, Burhan. Qualitative Research Methods. Jakarta: PT Raja Grafindo Persada, 2006.
Fadillah, Haqi, et al. Environmental Accounting Disclosure: Practical Concepts in Communicating
Environmental Impacts. N.p.: Peneleh Publisher, 2023.
Fauzi, Ahmad. Environmental Accounting and Sustainability: Concepts and Implementation. University
of Indonesia Press, 2021.
Frihatni, Andi Ayu. "The Moderating Effect of Profitability on the Relationship Between Corporate
Social Responsibility and Firm Value." Undergraduate Thesis, Hasanuddin University, Makassar (2014).
Glasson, Julian, et al. Introduction to Environmental Impact Assessment. Routledge, 2012.
Global Reporting Initiative (GRI). Sustainability Reporting Standards. 2020.
Handayani, Dwi, and Sulistyawati, Endang. "The Impact of Waste Management on Public Health."
Journal of Public Health 14, no. 2 (2019).
Handoko, Budi. "Waste Treatment Technology." Journal of Environmental Engineering 9, no. 3 (2021).
Hansen, Don, and Mowen, Maryanne. Managerial Accounting, 8th Edition, Sixth Printing. Jakarta:
Salemba Empat, 2017.
Hasiara, La Ode, Fitriana, Rahmawati, and Harso, Bella Cholifani Dyah. "Analysis of Environmental
Accounting Application at Medika Citra Hospital in the Waste Management Process." JAMDI (Multidimensional Accounting Journal) 1, no. 1 (2020).
Nuwa, Yohanes Calvin, Dethan, Minarni Anaci, and Oematan, Herly M. "Analysis of Environmental
Accounting Implementation in Waste Management at the Kupang City Health Department."
Journal of Accounting: Transparency and Accountability 11, no. 1 (2023).
Financial Services Authority (OJK). Regulation No. 51/POJK.03/2017 on Sustainability Reporting. 2017.
Financial Accounting Standards Statements No. 1 and No. 33.
Prasetyo, Andi. "Hazardous Waste Management." Journal of Public Health (2021).
Pryatna, Isma Wulandari, Moh. Yasin Soumena, Musmulyadi, Syahriyah Semaun, and Damirah.
"Environmental Accounting Implementation at PAM Tirta Karajae Parepare City (Sharia Accounting Analysis)." Mirai Management Journal 8, no. 3 (2023).
Rahman, Divya Annisa. “The Income of Bacukiki Community in Relation to Their Ability to Save in
Parepare Islamic Bank” (2022).
Rahman, M. N., and Pratama, S. H. “The Role of Environmental Accounting in Waste Management: A
Case Study on Manufacturing Companies in Indonesia.” Indonesian Journal of Accounting and Finance 14, no. 2 (2023).
Rahman, Muhammad. “Community Education in Waste Management.” Journal of Education and
Environment 13, no. 2 (2021).
Rastina. Analysis of Environmental Accounting Application in Waste Management Processes at Aisyiyah Sitti Khadijah General Hospital, Pinrang Regency. Faculty of Economics and Business, Muhammadiyah
University of Parepare, 2020.
Rohman, Rohman, Lasmini, Lilis, and Sujaya, Fista Apriani. "Analysis of Green Accounting
Implementation in Seaweed Waste Management at Mina Agar Makmur Cooperative." COSTING: Journal of Economic, Business and Accounting 7, no. 5 (2024).
Safitri, Anni, and Sari, Fushilat. "Analysis of Environmental Accounting Implementation on Waste
Management at PT Panggung Jaya Indah." Journal of Accounting, Finance and Auditing 3, no. 1 (2022).
Supriyanto, Ahmad. “Environmental Accounting: Concepts, Methods, and Implementation.” Journal of
Accounting and Auditing 15, no. 1 (2018).
Supriyono, R.A. "Behavioral Accounting." Journal of Chemical Information and Modeling (Gadjah Mada
University Press, 2018).
Tjiptono, Fandy, and Chandra, Aditya. "Sustainable Design in Waste Reduction." Journal of
Environmental Management 15, no. 2 (2020).
Law of the Republic of Indonesia No. 32 of 2009 on Environmental Protection and Management.
Unilever Indonesia. Sustainable Living Plan Report 2022. Accessed from Unilever Indonesia
Sustainability Reports.
Wicaksono, Galih, Aries Veronica, Lella Anita, Irawati HM, Fifi Nurafifah Ibrahim, Saddan Husain, Ari
Purwanti, Ani Siska MY, Lesi Hertati, Herman, Sri Wahyuni Nur, Otniel Safkaur, and Selvia Eka Aristantia. Accounting Theory. Jakarta: PT Global Eksekutif Teknologi, 2022.
Yulianto, Rudi. "Technological Innovation in Waste Management." Journal of Technology and
Environment 17, no. 4 (2023).
Zubair, Muhammad Kamal, et al. Guidelines for Writing Scientific Papers. IAIN Parepare Nusantara
Press, 2020.