Environmental Accounting Analysis In Sk Lerik General Hospital Kupang City
DOI:
https://doi.org/10.37182/jik.v6i1.74Keywords:
Accounting, Descriptive Analysis, EnvironmentAbstract
This study aims to test environmental accounting at the SK Lerik General Hospital, Kupang City. Data analysis uses quantitative descriptive analysis. The test uses quantitative and qualitative descriptive analysis by comparing research results with relevant theories. The City of Kupang has produced waste at the source as the first effort has been carried out using an WWTP machine to prevent or reduce the occurrence of waste that comes out of hospital operational activities. Waste has been managed properly and has carried out accounting treatment stages for waste management costs, which include costs for liquid waste, solid waste, costs for water, fuel, electricity, room and building sanitation, air quality monitoring, insect control, equipment depreciation and WWTP operating costs.
Downloads
References
Keputusan Menkes R. I. No. 1204/MENKES/SK/X/2004 tentang Persyaratan Kesehatan Rumah sakit.
Ikhsan, A. 2009. Akuntansi Manajemen Lingkungan. Yogyakarta: Graha Ilmu.
Undang-Undang No.32 Tahun 2009 Tentang Perlindungan Dan Pengelolaan Lingkungan Hidup
Pernyataan Standar Akuntansi Keuangan (PSAK) No. 33 Tahun 2014 Tentang Penyertaan Biaya-Biaya Lain Seperti Biaya Lingkungan.
Hidayatullah. Moh. Syarif. 2015. Analisis Penerapan Akuntansi Lingkungan Untuk Mengetahui Poses Pengelolaan Limbah Dan Tanggungjawab Sosial Pada Rumah Sakit Ibnu Sina Kota Gresik. Jurnal. Universitas Islam Negeri.
Downloads
Published
Issue
Section
License
Copyright (c) 2022 Jurnal Inovasi Kebijakan
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Copyright Notice
An author who publishes in the Jurnal Inovasi Kebijakan agrees to the following terms:
- Author retains the copyright and grants the journal the right of first publication of the work simultaneously licensed under the Creative Commons Attribution-ShareAlike 4.0 License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal
- Author is able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book) with the acknowledgement of its initial publication in this journal.
- Author is permitted and encouraged to post his/her work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of the published work (See The Effect of Open Access).
Read more about the Creative Commons Attribution-ShareAlike 4.0 Licence here: https://creativecommons.org/licenses/by-sa/4.0/.
