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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi Manajemen Jurnal Akuntansi Kompetif Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat International Journal of Engagement and Empowerment (IJE2) Journal of Trends Economics and Accounting Research SIGn Journal of Social Science Journal of Accounting and Finance (JAF) Jurnal Pengabdian Sosial
Syahrir, Sasmita Nabila
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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Journal : Journal of Trends Economics and Accounting Research

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Analisis Perlakuan Biaya Lingkungan pada Puskesmas Tanggetada: Perspektif Akuntansi Lingkungan Jumliana, Jumliana; Syahrir, Sasmita Nabila; Nichen, Nichen
Journal of Trends Economics and Accounting Research Vol 6 No 1 (2025): September 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v6i1.2260

Abstract

This study aims to analyze the enviromental cost tretment at the Tanggetada Health Center, Kolaka Regency, within the framework of environmental accounting. The research employed a qualitative approach with a descriptive method. Data were collected through observation, in-depth interviews with the head of the health center and financial staff, as well as documentation of operational reports. The findings indicate that Tanggetada Health Center has implemented several enviromental cost managment practices, particularly in medical and non-medical waste management. However, these costs have not been classified separately in the financial statementes but are still merged with general operational costs. This reduces the transparency and accountability of financial statement to evaluate the effectiveness of environmental programs. This study emphasizes the importance of separate recording of environmental costs to support transparency, public accountability, and sustaindable development goals. In addition, this study provides practical implications for local goverments as a basis for drafting technical regulations, as well as academic contributions to enrich the literature on environmental accounting in the health sector. Therefore, this study is not only relevant for Tanggetada Health Center but also serves as a reference for other health institutions in integrating environmental accounting to support transparency, accountability and organizational sustainbility.
Co-Authors Abbas, Ahmad Agustina, Niar Aldi, Aldi Alghazali, Muhardi Ananta, Astin Anggraini, Yuyun Anto, La Ode Ardinal Ardinal Arif Arif Arnadi Chairunnas Basrawi, Basrawi Bustang Bustang Dali, Nasrullah Fachry Abda El Rahman Faisal Herisetiawan Jafar Hadisantoso, Erwin Hamid, Fildzah Salsabila Handayani, Nur Rahma Irsan Rahman, Irsan Iswan, Andi Julfikar, Julfikar Jumliana, Jumliana Jusafri La Ode Turi Mardiana Mardiana Mayasari, Riezka Eka Muhammad Iqbal Muliana, Rika Mursalim Mursalim Nekstriani, Nekstriani Nichen, Nichen Nichen, Nichen Nichen Noki, Noki Nur Hidayani Alimuddin Nuraisyah Nuraisyah Nurdin, Emillia Nurhaisyah, Nurhaisyah Rahayu, Nur Ica Ramadhan, Andi Muh. Fuad Rijal, Muh. Rivat, Rivat Rosdiana Rosdiana Sabarudin Sabarudin Sakti, La Ode Awal Sapriyadi Sari, Muspita sari, Patma Selfiana, Selfiana Selviranda, Selviranda Supardi, Dewi Surianto Ilham Syabainul, Rengka Syamsul Rijal Tamriany, Novita Triani, Neks Wawo, Andi Basru Wonua, Almansyah Rundu Yuliana, Nopi