<![CDATA[Hospitals generate various types of waste from their operational activities that, if not properly managed, may negative affect public health and the environment. This study analyzes the application of environmental cost accounting, particuraly the recognition, measurement, and presentation of environmental cost in the waste treatment process at RS Islam Yogyakarta PDHI. A descriptive qualitative approach was employed, with data collected through interviews, observation, and documentation, and validated using source and technique triangulation. The results show that environmental costs have not been classified into a separate report but are still combined within the environmental health cost account in the general financial statement. In terms of recognition, costs are recognized upon receipt og third-party invoices, a practice resembling a modified accrual basis that is not yet fully aligned with the prevailing expense recognition principle. In terms of measurement, costs are measured based on the actual volume of waste multiplied by the agreed tariff, and estimated using the historical method when preparing the annual budget plan, consistent with applicable measurement standards. In terms of presentation, the details of environmental cost are not disclosed in the notes to the financial statement, so they do not yet fully meet the principle of fair presentation.]]>
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