ANALYSIS OF ENVIRONMENTAL ACCOUNTING ON SOCIAL RESPONSIBILITY

Abstract

In line with the increasing number of infrastructure developments in Indonesia, there is also less green land. The application of environmental accounting aims to find out how much it costs for waste management at Pringsewu Hospital, control the hospital's responsibility in managing the sustainability of the hospital environment, minimize the costs incurred for hospital environmental management, and be able to implement good environmental cost reports so that they can be a guideline in decision-making. Thus, the purpose of this study is to analyze the Pringsewu Hospital in identifying, acknowledging, measuring, presenting, and disclosing the cost of accounting for waste management in financial statements as well as analyzing the social responsibility at Pringsewu Hospital. This study uses qualitative research. The data source uses primary data and secondary data. With data collection methods in the form of observation, interviews, documentation, and data triangulation. Based on the results of the study, it can be concluded that the Pringsewu Hospital should be able to compile an environmental cost report as only classified in the theory of Hansen and Mowen which includes prevention costs, detection costs, internal failure costs and external failure costs in order to find out which of the four types of costs costs the most so that they can minimize the costs incurred by the hospital. Where Pringsewu Hospital in implementing the accountability policy in an Islamic perspective has not been fully implemented, because there is still one principle, namely ikhsan that has not been fully implemented as well as still expecting rewards for the services they have provided to the community.