Analisis Penerapan Akuntansi Lingkungan Pada Pengolahan Limbah Rumah Sakit (Studi Kasus di RSUD Dr. Saiful Anwar Provinsi Jawa Timur)

Abstract

Technological and economic developments have led to increased environmental pollution in Indonesia, including hospital medical waste that impacts public health and ecosystems. This study aims to analyse the application of environmental accounting in waste management at Dr. Saiful Anwar Regional General Hospital in East Java Province and assess its effectiveness in supporting hospital environmental policies. The method used is descriptive qualitative. The results of the study indicate that waste management at the hospital is carried out in accordance with government regulations, and the application of environmental accounting has been effective, with costs allocated and categorised based on Hansen and Mowen's theory, and costs recorded systematically and transparently in accordance with PSAK No. 1 and PSAK No. 57. In conclusion, environmental accounting at Dr. Saiful Anwar General Hospital supports sustainable waste management policies and demonstrates institutional responsibility in preserving the environment.

Keywords: Environmental accounting, waste management, environmental costs, PSAK