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Gainau, Paskanova Christi
Universitas Pattimura
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Analisis penerapan akuntansi manjaemen lingkungan pada rumah sakit khusus daerah provinsi maluku Ropena, Hendry Dunand; Leiwakabessy, Theophilia Fina Febrione; Gainau, Paskanova Christi
Jurnal Indovisi Vol. 7 No. 1 (2025): Jurnal Indovisi
Publisher : Indonesian Indovisi Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32698/19071408

Abstract

This research emphasizes the significance of waste management within hospitals as a crucial aspect of their environmental responsibility. The application of Environmental Management Accounting is a crucial aspect of waste management, enabling the identification of costs incurred for Hospital Waste management. The purpose of this study is to analyze the application of environmental management accounting at the Maluku Provincial Regional Special Hospital. This study employs the Qualitative Descriptive Research Method, which is used to present the findings of the Research by describing or analyzing them using observation, Interview, and Documentation data collection methods. The object of this research is the Maluku Provincial Regional Special Hospital. The sample in this study is the Regional Special Hospital Employees, who are the key participants. The results of the research indicate that the Regional Special Hospital has effectively implemented environmental accounting. For hospital environmental costs, these costs are presented in the form of hospital operational reports as expenditures for goods and services. For the environmental cost budget realization report, these costs are recorded in the account for goods and equipment expenditures. In the treatment of medical waste, the hospital collaborates with a third party, namely PT. Arya Guna Sejahtera Abadi and PT Pratama Jatim Lestari.
Co-Authors Adonia Anita Batkunde Angela Ruban, Angela Atarwaman, Rita Baharudin, Indah Birahy, Deford Cristy Bonara, Ribka Shintia Bonara, Ribka Shintia F. Engko, Cecilia Fauzan, M. Rifkhi Ferry Hendro Basuki FRANCO BENONY LIMBA Gaspersz, Yesica Thelma Gomies, Natalia Evernande Heder, Gieanto Hempry Putuhena Jefry Gasperzs Kapelle, Imanuel B. D. Kilay, Trisye Natalia Leiwakabessy, Theophilia Fina Febrione Lenggono, Tirza Oktovianti Loupatty, Linda Grace Meillisa Carlen Mainassy Muriany, Wildo Natalio Christo Pattiasina, George Adolfo Peggy Rumenser Ribka Bonara Ribka Shintia Febriarti Bonara Rita JD Atarwaman Ropena, Hendry Dunand Rosinta Ria Panggabean Ruhukail, Restu Adrie Senda Yunita Leatemia Sijabat, Asiani Silooy, Revi Wilhelmina Syaranamual, Shinta Theresia Febiengry Sitanala Tirza Octovianti Lenggono Titirloloby, Jossep Waas, Alsye Wildo Natalio Christo Muriany Yuli Rawun Yuli Rawun, Yuli Yuyun Layn