Indonesia Accounting Journal
Vol 1, No 2 (2019)

Analisis penerapan akuntansi lingkungan pada RSUD DR. Sam Ratulangi Tondano

Sela, Arther Y. (Unknown)
Karamoy, Herman (Unknown)
Mawikere, Lidia M. (Unknown)



Article Info

Publish Date
09 Dec 2019

Abstract

Environmental accounting is an accounting science that shows the real costs of business inputs and processes and ensures cost efficiency, while also being used to measure quality and service costs. The main objective is to comply with environmental protection laws to find efficiencies that reduce environmental impacts. Environmental accounting basically requires the full awareness of other companies or organizations that benefit from the environment. This research was conducted at the hospital, because in hospitals it can produce a lot of waste, therefore hospitals need guidelines to manage waste properly and efficiently with environmental accounting. The purpose of this study is to find out whether the RSUD DR. Sam Ratulangi Tondano has implemented environmental accounting and carried out identification, measurement, recognition, presentation, and disclosure.

Copyrights © 2019






Journal Info

Abbrev

iaj

Publisher

Subject

Economics, Econometrics & Finance

Description

Indonesia Accounting Journal (IAJ) is double peer reviewed journal which published by Accounting Profession Program (or Program Studi Pendidikan Profesi Akuntansi-PPAk) of Economics and Business Faculty, Sam Ratulangi University. Indonesia Accounting Journal (IAJ) publishes articles which are not ...