Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen
Diana Febri Dwiyanti
Universitas ‘Aisyiyah Yogyakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Analisis Akuntansi Biaya Lingkungan dalam Proses Pengolahan Limbah pada Rumah Sakit: Studi pada RS Islam Yogyakarta PDHI Diana Febri Dwiyanti; Seto Satriyo Bayu Aji
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 5 No. 4 (2026): (Oktober) Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v5i4.8103

Abstract

Hospitals generate various types of waste from their operational activities that, if not properly managed, may negative affect public health and the environment. This study analyzes the application of environmental cost accounting, particuraly the recognition, measurement, and presentation of environmental cost in the waste treatment process at RS Islam Yogyakarta PDHI. A descriptive qualitative approach was employed, with data collected through interviews, observation, and documentation, and validated using source and technique triangulation. The results show that environmental costs have not been classified into a separate report but are still combined within the environmental health cost account in the general financial statement. In terms of recognition, costs are recognized upon receipt og third-party invoices, a practice resembling a modified accrual basis that is not yet fully aligned with the prevailing expense recognition principle. In terms of measurement, costs are measured based on the actual volume of waste multiplied by the agreed tariff, and estimated using the historical method when preparing the annual budget plan, consistent with applicable measurement standards. In terms of presentation, the details of environmental cost are not disclosed in the notes to the financial statement, so they do not yet fully meet the principle of fair presentation.
Co-Authors Seto Satriyo Bayu Aji