Analysis of the application of environmental cost accounting Siti Khodijah Muhammadiyah Hospital Branches, Sepanjang, Sidoarjo
Keywords:
Environmental cost, Accounting, HospitalAbstract
The development of hospitals in a digital society has a major influence on improving and improving public health in Indonesia. Hospital waste needs to be managed as a form of social responsibility in environmental safety. The research aims to find out how the waste management process works and how environmental cost accounting is implemented at the Muhammadiyah Siti Khodijah Hospital Branch Sepanjang, Sidoarjo. This type of research uses a qualitative descriptive approach. Data analysis was carried out based on information relating to the identification, measurement, recognition, presentation and disclosure of hospital environmental costs. The results of the research show that the Muhammadiyah Siti Khodijah Hospital Branch Sepanjang Sidoarjo has implemented environmental cost calculations, hospital waste management, and implemented environmental cost accounting reports for waste generated from its operational activities. This provides information to the public that the Muhammadiyah Siti Khodijah Hospital Branch Sepanjang, Sidoarjo has taken responsibility for maintaining environmental health.
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