Analysis of Environmental Accounting Application of Waste Management Operational Costs at RSU Gmim Kalooran Amurang

Moses C. Liando; Victorina Z. Tirayoh; Lady D. Latjandu

doi:10.55927/ministal.v2i1.2517

Authors

Moses C. Liando Sam Ratulangi University
Victorina Z. Tirayoh Sam Ratulangi University
Lady D. Latjandu Sam Ratulangi University

DOI:

https://doi.org/10.55927/ministal.v2i1.2517

Keywords:

Environmental Accounting, Environmental Costs, RSU GMIM Kaloorang Amurang

Abstract

Environmental crises or problems are an important focus that must be considered immediately considering the poor management of this waste has a real impact on the environment. Living things in this case humans play a role in pollution of the environment, but the main characters in pollution are manufacturing companies and perhaps many more profit and non-profit organizations that are directly involved in environmental pollution. The purpose of this study was to find out what the application of environmental accounting was in waste management at RSU GMIM Kalooran Amurang. This research is a descriptive qualitative research type. Descriptive research is research that is directed to provide symptoms, facts or events systematically and accurately, regarding the characteristics of a particular population or area. The results showed that RSU GMIM Kalooran Amurang in carrying out the waste management process was good but RSU GMIM Kalooran Amurang had not implemented environmental accounting properly because they had not disclosed the elements of costs in detail about waste management in their cost reports.

Downloads

Download data is not yet available.

References

Anni S and Fushilat S. 2022. Analysis of the Application of Environmental Accounting for Waste Management at PT Panggung Jaya Indah. Jurnal Akuntansi, Keuangan dan Auditing.3(2):1-8.

Firmansyah, Dadang S, Dwinanto P.S.2020. Management Accounting: Information and Alternatives for Decision Making. First Print. PT. Bidara Cendekia Ilmi Nusantara. Banten.

Hansen and Mowen. 2011. Managerial Accounting book 2 edition 8. Selemba Empat. Jakarta.

Hardani. 2020. Qualitative & Quantitative Research Methods. First Printing. CV. Pustaka Ilmu Group. Yogyakarta.

Ikhsan A. 2009. Environmental Management Accounting. Yogyakarta: Graha Ilmu.

Kartomo and La Sudarman. 2019. Textbook of Fundamentals of Accounting. Deepublish (Grup Penerbitan CV Budi Utama). Yogyakarta.

Decree of the Minister of Health R.I.No. 1204/MENKES/SK/X/2004 concerning Hospital Health Requirements.

Statement of Financial Accounting Standards No. 33 Revision 2011 concerning General Mining Accounting. Financial Accounting Standards Board-Indonesian Association of Accountants. Jakarta.

Siallagan, Hamonangan. 2020. First Edition of Accounting Theory. LPPM UHN Press. Medan.