Analisis Penerapan Akuntansi Lingkungan terhadap Biaya Operasional Pengolahan Limbah

Authors

  • Nurmala Hasanah Univeristas Buana Perjuangan Karawang
  • Fista Apriani Sujaya Universitas Buana Perjuangan Karawang
  • Meliana Puspitasari Universitas Buana Perjuangan Karawang

DOI:

https://doi.org/10.32662/gaj.v8i2.3735

Keywords:

Environmental Accounting, Operational Cost, Hospital Waste

Abstract

Environmental accounting refers to the recording of environmental costs as part of an organization’s responsibility toward its surrounding environment, particularly regarding the management of waste or by-products generated by the organization. This study aims to examine the environmental management activities undertaken to reduce the operational impact on the environment and to evaluate the environmental accounting reporting implemented by a hospital. The research was conducted at Amira General Hospital, Purwakarta City, using a descriptive qualitative method. The results indicate that the hospital has effectively managed its waste, as evidenced by a dedicated report on environmental costs. Furthermore, the study found no internal or external failures in the hospital’s environmental management practices.

Author Biographies

Nurmala Hasanah, Univeristas Buana Perjuangan Karawang

Mahasiswa Akuntansi Universitas Buana PErjuangan KArawang

Fista Apriani Sujaya, Universitas Buana Perjuangan Karawang

Dosen Akuntansi Universitas Buana Perjuanngan Karawang

Meliana Puspitasari, Universitas Buana Perjuangan Karawang

Dosen Akuntansi Universitas Buana Perjuangan Karawang

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Published

2025-10-28

How to Cite

Hasanah, N., Sujaya, F. A., & Puspitasari, M. (2025). Analisis Penerapan Akuntansi Lingkungan terhadap Biaya Operasional Pengolahan Limbah. Gorontalo Accounting Journal, 8(2), 453–459. https://doi.org/10.32662/gaj.v8i2.3735

Issue

Volume 8 Number 2 October 2025

Section

Articles

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