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All Journal Jurnal Ilmiah Mandala Education (JIME) JISIP: Jurnal Ilmu Sosial dan Pendidikan Jurnal Ilmiah Akuntansi Manajemen Abdi Masyarakat INVOICE : JURNAL ILMU AKUNTANSI Moneta: Jurnal Manajemen & Keuangan Syariah Riwayat: Educational Journal of History and Humanities FUNDS: Jurnal Ilmiah Akutansi, Keuangan, dan Bisnis Islamic Financial And Accounting Review
Frihatni, Andi Ayu
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANALYSIS OF THE APLICATION OF ENVIRONMENTAL COST ACCOUNTING IN WASTE MANAGEMENT AT AISYIYAH ST. KHADIJAH PINRANG HOSPITAL Albab, Ulil; Hamid, Abdul; Frihatni, Andi Ayu
Islamic Financial And Accounting Review Vol 4 No 1 (2025): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v4i1.15566

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.
Co-Authors -, Nur Arnis Irmawati Abdul Hamid Amaliyah, Umi Andi Faisal, Andi Budiono, I Nyoman DAMIRAH DAMIRAH, DAMIRAH Istiqoma, Nurul jabir, ulfa Mandacan, Frengky Muhammad Ali Akbar, Muhammad Ali Muzdalifah Muhammadun, Muzdalifah Semmaun, Syahriah Sudirman, Irmayanti Sundari, Sri Syahriyah Semaun, Syahriyah Ulil Albab Wahyuni, A Wulandari, Yusma Yassin, Muhammad