Analisis Penerapan Akuntansi Manajemen Lingkungan
Dalam Laporan Keuangan
Pada Rumah Sakit Rafflesia Kota Bengkulu
Dublin Core
Title
Analisis Penerapan Akuntansi Manajemen Lingkungan
Dalam Laporan Keuangan
Pada Rumah Sakit Rafflesia Kota Bengkulu
Dalam Laporan Keuangan
Pada Rumah Sakit Rafflesia Kota Bengkulu
Description
ABSTRACT
This research is based on the importance of waste management by the hospital as a form of hospital responsibility to the environment. The application of environmental management accounting is one of the important aspects in waste management to find out the financing information issued in hospital waste management. The purpose of this study was to analyze the application of environmental management accounting in finance at the Rafflesia Hospital in Bengkulu City.
This study uses a qualitative descriptive research method. This method is used to find out the description of the research results by describing or analyzing it with the methods of data collection observation, interviews, and documentation. The object of this research is the Rafflesia Hospital, Bengkulu City. The sample in this study were employees of the Environmental Health section at Rafflesia Hospital, totaling 2 people
The results of this study are that the Rafflesia hospital in Bengkulu City has implemented environmental accounting well. the costs are presented in the form of hospital operational reports while the reports are included in the financial statements and have carried out accounting treatment stages for waste management costs consisting of household waste, liquid waste, solid and gas as well as medical waste. Due to inadequate waste management facilities, the Rafflesia hospital cooperates with the third party responsible for managing waste originating from the Bengkulu City Rafflesia Hospital Activities, the party is the Bengkulu City Environmental Service on Liquid Waste Management, Bengkulu City Waste Transporter for Household Waste .PT DAS and PT Artama for Medical Waste Management.
Keywords: Waste Environmental Management Accounting, Rafflesia Hospital
This research is based on the importance of waste management by the hospital as a form of hospital responsibility to the environment. The application of environmental management accounting is one of the important aspects in waste management to find out the financing information issued in hospital waste management. The purpose of this study was to analyze the application of environmental management accounting in finance at the Rafflesia Hospital in Bengkulu City.
This study uses a qualitative descriptive research method. This method is used to find out the description of the research results by describing or analyzing it with the methods of data collection observation, interviews, and documentation. The object of this research is the Rafflesia Hospital, Bengkulu City. The sample in this study were employees of the Environmental Health section at Rafflesia Hospital, totaling 2 people
The results of this study are that the Rafflesia hospital in Bengkulu City has implemented environmental accounting well. the costs are presented in the form of hospital operational reports while the reports are included in the financial statements and have carried out accounting treatment stages for waste management costs consisting of household waste, liquid waste, solid and gas as well as medical waste. Due to inadequate waste management facilities, the Rafflesia hospital cooperates with the third party responsible for managing waste originating from the Bengkulu City Rafflesia Hospital Activities, the party is the Bengkulu City Environmental Service on Liquid Waste Management, Bengkulu City Waste Transporter for Household Waste .PT DAS and PT Artama for Medical Waste Management.
Keywords: Waste Environmental Management Accounting, Rafflesia Hospital
Creator
Dina Pranesti
Ahmad Sumarlan
Source
Akuntansi
Publisher
UPT Perpustakaan
Date
01/12/2022
Contributor
Universitas Muhammadiyah Bengkulu
Rights
Universitas Muhammadiyah Bengkulu
Language
Bahasa Indonesia
Identifier
DAFTAR PUSTAKA
Anam, Hairul. 2020. “Penerapan akuntansi lingkungan pada Rumah Sakit Umum Daerah Dr.Kanujoso Djatiwibowo Kota Balikpapan.” Jurnal Riset Akuntansi dan Auditing "GOODWILL 11(2): 131–40.
Heni rismawati. 2020. “Analisis penerapan akuntansi lingkungan terhadap kinerja lingkungan pada rsud Raa soewondo Pati.” akuntansi syariah dan akuntansi 1.
La ode hasiaran. 2018. “Analisi Penerapan Akuntansi Lingkungan Pada Rumah Sakit Medika Medika Citra Dalam Proses Pensgelolaan Limbah.” Akuntansi Multi Dimensi (Jambi) 1(Mei 2018).
Ratulangi, Aldy V. J, Sifrid Pangemanan, dan Victorina Tirayoh. 2018. “Analisis Penerapan Akuntansi Lingkungan Terhadap Biaya Operasional Pengelolahan Limbah Pada Rumah Sakit Pancaran Kasih Manado.” Going Concern : Jurnal Riset Akuntansi 13(04): 410–18.
Ikhsan, Arfan. 2009. Akuntansi Manajemen Lingkungan. Edisi Pertama. Yogyakarta: Graha Ilmu.
Ikhsan, Arfan. 2008. AkuntansiLingkungandanPengungkapannya.zYogyakarta :GrahaIlmu
Sugiyono. (2016). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung:
PT Alfabe
Sari, M. (2017). Analisis Penerapan Akuntansi Lingkungan pada Rumah Sakit Umum Daerah Daya Makassar. Economics Bosowa, 3(1), 42-54.
Burhany, Dian Imanina (2015). Akuntansi Manajemen Lingkungan Sebagai Alat Bantu Untuk Meningkatkan Kinerja Lingkungan Dalam Pembangunan Berkelanjutan. Jurnal Ekonomi dan Keuangan.
Swastyakso, Borromeus Gilang. Penerapan Akuntansi Manajemen Lingkungan Pada Rumah Sakit Di Yogyakarta. Diss. UAJY, 2016.
https://web.rshs.or.id/limbah-rumah-sakit/
Anam, Hairul. 2020. “Penerapan akuntansi lingkungan pada Rumah Sakit Umum Daerah Dr.Kanujoso Djatiwibowo Kota Balikpapan.” Jurnal Riset Akuntansi dan Auditing "GOODWILL 11(2): 131–40.
Heni rismawati. 2020. “Analisis penerapan akuntansi lingkungan terhadap kinerja lingkungan pada rsud Raa soewondo Pati.” akuntansi syariah dan akuntansi 1.
La ode hasiaran. 2018. “Analisi Penerapan Akuntansi Lingkungan Pada Rumah Sakit Medika Medika Citra Dalam Proses Pensgelolaan Limbah.” Akuntansi Multi Dimensi (Jambi) 1(Mei 2018).
Ratulangi, Aldy V. J, Sifrid Pangemanan, dan Victorina Tirayoh. 2018. “Analisis Penerapan Akuntansi Lingkungan Terhadap Biaya Operasional Pengelolahan Limbah Pada Rumah Sakit Pancaran Kasih Manado.” Going Concern : Jurnal Riset Akuntansi 13(04): 410–18.
Ikhsan, Arfan. 2009. Akuntansi Manajemen Lingkungan. Edisi Pertama. Yogyakarta: Graha Ilmu.
Ikhsan, Arfan. 2008. AkuntansiLingkungandanPengungkapannya.zYogyakarta :GrahaIlmu
Sugiyono. (2016). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung:
PT Alfabe
Sari, M. (2017). Analisis Penerapan Akuntansi Lingkungan pada Rumah Sakit Umum Daerah Daya Makassar. Economics Bosowa, 3(1), 42-54.
Burhany, Dian Imanina (2015). Akuntansi Manajemen Lingkungan Sebagai Alat Bantu Untuk Meningkatkan Kinerja Lingkungan Dalam Pembangunan Berkelanjutan. Jurnal Ekonomi dan Keuangan.
Swastyakso, Borromeus Gilang. Penerapan Akuntansi Manajemen Lingkungan Pada Rumah Sakit Di Yogyakarta. Diss. UAJY, 2016.
https://web.rshs.or.id/limbah-rumah-sakit/
Collection
Citation
Dina Pranesti and Ahmad Sumarlan, “Analisis Penerapan Akuntansi Manajemen Lingkungan
Dalam Laporan Keuangan
Pada Rumah Sakit Rafflesia Kota Bengkulu
,” Repository Universitas Muhammadiyah Bengkulu, accessed September 22, 2025, https://repo.umb.ac.id/items/show/3094.
Dalam Laporan Keuangan
Pada Rumah Sakit Rafflesia Kota Bengkulu
,” Repository Universitas Muhammadiyah Bengkulu, accessed September 22, 2025, https://repo.umb.ac.id/items/show/3094.