Analysis Implementation of Green Accounting in Medical Waste Management at RSUD dr. Agoesdjam Ketapang

Abstract

This study aims to determine how green accounting at RSUD 
dr. Agoesdjam Ketapang is implemented and what barriers 
are faced by RSUD dr. Agoesdjam Ketapang in implementing 
green accounting. The application of green accounting can 
provide information about the extent to which an 
organization has a positive impact or negative impact on the 
environment around it. This study is qualitative research with 
a case study approach. Data is collected by interviewing 
hospital employees and analyzing existing reports and 
relevant documents. This study shows that dr. Agoesdjam 
Ketapang Hospital has implemented the concept of green 
accounting, but the application has yet to be carried out 
perfectly.  Implementing green accounting in the hospital is 
also considered good, with minimal obstacles in managing 
environmental costs. RSUD Dr. Agoesdjam Ketapang is 
expected to identify costs following the Hansen and Mowen 
environmental cost concept. This is expected to provide 
more detailed information related to environmental costs 
and become a form of corporate accountability for the 
environmental costs that have been spent. What 
distinguishes this research from previous research is the 
location of the research site, which is at RSUD dr. Agoesdjam 
Ketapang, this study discusses the obstacles to the 
implementation of green accounting by RSUD dr. Agoesdjam.