Environmental Management Strategies for Cost-Effective Waste Management in Hospitals
Strategi Manajemen Lingkungan untuk Pengelolaan Limbah Rumah Sakit yang Hemat Biaya
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(1) Gishelia Anastasya Mujiawati Program Studi Akuntansi, Universitas Muhammadiyah Sidoarjo
Indonesia
(2) * Hadiah Fitriyah
Program Studi Akuntansi, Universitas Muhammadiyah Sidoarjo
Indonesia
(*) Corresponding Author
Abstract
General background: Waste management in hospitals is crucial due to its environmental impact. Specific background: RSU Al Islam HM Mawardi Krian struggles with waste management while adhering to PSAP No. 1 of 2010 and maintaining efficiency. Knowledge gap: Limited research exists on applying environmental management accounting and operational strategies for hospital waste management in line with accounting standards. Aims: This study analyzes the impact of environmental management accounting and strategies on waste management costs at RSU Al Islam HM Mawardi Krian, assessing compliance with PSAP standards. Results: The hospital has implemented processes of identification, recognition, measurement, recording, presentation, and disclosure per PSAP No. 1 of 2010, managing waste effectively and incurring environmental costs. Novelty: Offers insights into aligning hospital environmental cost management with government standards. Implications: Structured environmental accounting and strategies can enhance waste management, improve hospital reputation, ensure regulatory compliance, and potentially increase revenue.
Highlights:
- RSU Al Islam HM Mawardi complies with PSAP No. 1 of 2010 in managing waste costs.
- Proper environmental accounting improves transparency and operational efficiency.
- Structured strategies can boost hospital reputation and revenue.
Keywords: Environmental Management Accounting, Operational Strategies, Waste Management Costs, Hospital Compliance
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