Gorontalo Accounting Journal
Volume 8 Number 2 October 2025

Analisis Penerapan Akuntansi Lingkungan terhadap Biaya Operasional Pengolahan Limbah

Hasanah, Nurmala (Unknown)
Sujaya, Fista Apriani (Unknown)
Puspitasari, Meliana (Unknown)



Article Info

Publish Date
28 Oct 2025

Abstract

Environmental accounting refers to the recording of environmental costs as part of an organization’s responsibility toward its surrounding environment, particularly regarding the management of waste or by-products generated by the organization. This study aims to examine the environmental management activities undertaken to reduce the operational impact on the environment and to evaluate the environmental accounting reporting implemented by a hospital. The research was conducted at Amira General Hospital, Purwakarta City, using a descriptive qualitative method. The results indicate that the hospital has effectively managed its waste, as evidenced by a dedicated report on environmental costs. Furthermore, the study found no internal or external failures in the hospital’s environmental management practices.

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Journal Info

Abbrev

gaj

Publisher

Subject

Economics, Econometrics & Finance

Description

Ruang lingkup jurnal ini meliputi (1) Akuntansi Manajemen, (2) Akuntansi Sektor Public, (3) Akuntansi Keuangan, (4) Auditing, (5) Perpajakan, (6) Akuntansi Syariah. serta Bidang Akuntansi ...