JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN
Vol 18 No 1 (2019)

Perlakuan Akuntansi atas Biaya Lingkungan pada RS Perkebunan dan RSUD Balung di Kabupaten Jember: Pendekatan Observasional

Cici Megananda (PT PLN (Persero) Makassar)



Article Info

Publish Date
30 Apr 2019

Abstract

This research aims to know the accounting treatment of environmental costs at RS Perkebunan and RSUD Balung, to measure the level of deffrence or similarity both hospitals and to measure the level of compliance with Accounting Standards and applicable accounting concepts. This research is descriptive research with qualitative approach, a method is done by collecting, preparing and analyzing descriptive data obtained through observation, interviews, documentation and comparison of the data both hospitals. To minimize errors thay may occur, this research used data triangulation. The results showed some differences and similarities in the accounting treatment of environmental costs carried by RS Perkebunan and RSUD Balung in Jember. Differences arise because the two hospitals have a difference in the application of standards and policy management so that the level of compliance based on the accounting standards applied. Keywords: accounting, environmental, waste, hospital

Copyrights © 2019






Journal Info

Abbrev

JEAM

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ekonomi, Akuntansi,dan Manajemen (JEAM) diterbitkan oleh Fakultas Ekonomi Universitas Jember, sebagai media transformasi Ilmu Pengetahuan dan Teknologi. Terbit 2 (dua) kali dalam setahun pada bulan April, dan September dengan ISSN (Print): 1412 - 5366 dan ISSN (Online): 2459 - 9816. ...