Analysis of the Application of Environmental Cost Accounting Siti Khodijah Muhammadiyah Hospital Branches Sepanjang Sidoarjo Gita Desipradani1) Fauzie Senoaji2)
1Acounting Departmentt
2Management Department
Universitas Muhammadiyah Surabaya
Abstract
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 aim of the research is 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 carried out waste processing and implemented environmental cost accounting. This provides information to the public that the Muhammadiyah Hospital Branch Sepanjang, Sidoarjo has taken responsibility for maintaining environmental health.
Keywords: environmental costs, waste management, application of environmental cost accounting.
