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Contact Name
Amry Mahdan Abrary
Contact Email
metajournal2023@gmail.com
Phone
+6285241561327
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metajournal2023@gmail.com
Editorial Address
Perumahan Nusa Harapan Permai B15 No. 2
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INDONESIA
META - JOURNAL
Published by CV. Sulthan Abadi
ISSN : -     EISSN : 30310938     DOI : 10.59971/meta-journal
Core Subject : Economy, Social,
META JOURNAL is a popular scientific journal in the fields of Management, Economics, Trade, and Accounting which is published every 2 months (October, December, February, April, June, and August). META JOURNAL is accepts manuscripts of research results and study results that bring up scientific and actual ideas in the fields of Management, Economics, Trade, and Accounting Journal both in Indonesian and English. We welcome and invite all scientific communities, both lecturers, researchers, practitioners, teachers and students to send their scientific manuscripts according to the focus and scope of the journal.
Articles 1 Documents
Search results for , issue "Vol 1 No 2 (2023): December" : 1 Documents clear
Analisis Penerapan Biaya Lingkungan Studi Kasus Pada Rumah Sakit Islam Banjarmasin Noor, Fatmawati Bakri; Adriani, Ade; Norlena; Riyadi, Padlah
Maksimal Jurnal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol 1 No 2 (2023): December
Publisher : Abadi Institute

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Abstract

This study aims to uncover waste management activities and environmental costs of environmental cost reporting at the Islamic Hospital of Banjarmasin. This researcher uses a qualitative paradigm with a case study design. The research scope is the Unit of Environmental Health Sanitation with the accounting process of environmental management, hospital waste management's data focus, and expenditures for waste costs. Primary data were collected through in-depth interviews and observations; secondary data, through documentation. The results revealed that environmental management accounting systems in 2019 and 2020 found hidden environmental costs from waste management cost reports in the Financial Statements. For example, the environmental cost report applied to the SKL Unit revealed Rp 677.646.500 and Rp 459.521.600 not presented as an environmental cost in 2019 and 2020. The implementation of environmental cost accounting through environmental cost reporting at the Islamic Hospital of Banjarmasin revealed that special reports in environmental management accounting could be used as information by the management of the Islamic Hospital of Banjarmasin in planning and controlling environmental responsibility activities. The study results also revealed that the environmental cost report facilitated the direction of the Islamic Hospital of Banjarmasin in making decisions related to environmental costs and provided information for stakeholders that hospitals have been responsible for maintaining environmental health.

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