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All Journal IMARA : Jurnal Riset Ekonomi Islam TAMWIL: Jurnal Ekonomi Islam International Journal of Multidisciplinary Research of Higher Education (IJMURHICA)
Yenti, Elfina
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Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Social Sciences

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Journal : IMARA : Jurnal Riset Ekonomi Islam

 1 
PENERAPAN AKUNTANSI LINGKUNGAN TERHADAP BIAYA OPERASIONAL PENGELOLAAN LIMBAH PADA RSUD PROF. DR. M.A. HANAFIAH SM BATUSANGKAR Yenti, Elfina; Candra, Revi; Juliati, Rahmi Asmara
Imara: JURNAL RISET EKONOMI ISLAM Vol 4, No 1 (2020): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/imara.v4i1.2081

Abstract

This research aims to find out the application of environmental accounting to the emerging operational costs for waste management at Prof. RSUD. Dr. MA Hanafiah SM Hospital, Batusangkar. This research design was a qualitative descriptive by using Interview and documents as the techniques of collecting data. Then it was analyzed qualitatively by conducting several procedures like collecting data (documents, archives, and interview results), identifying environmental costs, proposing environmental costs budget, and writing the report of environmental costs. The results showed Prof. Dr. MA Hanafiah SM Hospital has not applied environmental accounting on its waste management. Although the hospital has good waste management, it is suggested to apply environmental accounting since it will be a reference at managing environmental costs, reporting specific and precise environmental costs, charging more accurate costs, and minimizing environmental costs. 
Co-Authors Asmadia, Tezi Asrida Asrida, Asrida Ayu, Suci Putri Candra, Revi Emrizal Juliati, Rahmi Asmara Saleh, Sri Madona