Implementasi Green Accounting Rumah Sakit Umum Daerah R.A. Kartini Jepara

Authors

  • Ahmadani Syah Melenio Rohim
  • Pancawati Hardiningsih

DOI:

https://doi.org/10.31942/akses.v17i1.6510

Abstract

Environmental problems become a social responsibility that must be addressed because they have an effect on pollution. Companies must remain focused on paying attention to the impact of their production activities so that the effects of pollution can be minimized. This researcher examines the application of green accounting in the Regional General Hospital (RSUD) R. A. Kartini, Jepara Regency. This research uses a qualitative approach with a case study method. Data collection was carried out through interviews with hospital staff and documentation methods. The data analysis used a qualitative descriptive analysis technique. The results showed that RSUD R. A. Kartini Jepara had implemented the concept of green accounting well even though environmental costs were integrated with other costs.

Keywords: Green Accounting, Hospital, Medical Waste

Abstrak

Masalah lingkungan menjadi sebuah tanggungjawab sosial yang harus ditangani karena berefek pada pencemaran. Perusahaan harus tetap fokus memperhatikan dampak aktivitas produksi yang dijalankan agar efek pencemaran dapat diminimalisir. Penelitian ini mengkaji penerapan green accounting di Rumah Sakit Umum Daerah (RSUD) R. A. Kartini Kabupaten Jepara. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Pengumpulan data dilakukan melalui wawancara dengan pegawai rumah sakit dan metode dokumentasi. Analisis data menggunakan teknik analisis deskriptif kualitatif. Hasil penelitian menunjukkan bahwa RSUD R. A. Kartini Jepara telah menerapkan konsep green accounting dengan baik meskipun biaya lingkungan menyatu dengan biaya lainnya.

Kata Kunci: Akuntansi Lingkungan, Limbah Medis, Rumah Sakit

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Published

2022-05-13

Issue

Vol. 17 No. 1 (2022): AKSES: JURNAL EKONOMI DAN BISNIS

Section

Articles

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