Indonesian Journal of Law and Economics Review
Vol 19 No 4 (2024): November
Governmental Accounting

Environmental Management Strategies for Cost-Effective Waste Management in Hospitals
Strategi Manajemen Lingkungan untuk Pengelolaan Limbah Rumah Sakit yang Hemat Biaya


  • Gishelia Anastasya Mujiawati,
  • Hadiah Fitriyah *
Gishelia Anastasya Mujiawati
Program Studi Akuntansi, Universitas Muhammadiyah Sidoarjo, Indonesia
Hadiah Fitriyah
Program Studi Akuntansi, Universitas Muhammadiyah Sidoarjo, Indonesia *

(*) Corresponding Author
DOI: https://doi.org/10.21070/ijler.v19i4.1192
Published October 7, 2024
Keywords
  • Environmental Management Accounting,
  • Operational Strategies,
  • Waste Management Costs,
  • Hospital Compliance
How to Cite
Mujiawati, G. A., & Hadiah Fitriyah. (2024). Environmental Management Strategies for Cost-Effective Waste Management in Hospitals. Indonesian Journal of Law and Economics Review, 19(4), 10.21070/ijler.v19i4.1192. https://doi.org/10.21070/ijler.v19i4.1192

Copyright (c) 2024 Gishelia Anastasya Mujiawati, Hadiah Fitriyah

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This work is licensed under a Creative Commons Attribution 4.0 International License.

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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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