Analisis Penerapan Akuntansi Lingkungan Pada Pengelolaan Limbah B3 Sebagai Salah Satu Peran Pertanggungjawaban Sosial Perusahaan (Studi Pada Rsud Raden Mattaher Provinsi Jambi)
Abstract
This study aims to analyze the application of environmental accounting in the management of hazardous and toxic waste (B3 waste) as a form of corporate social responsibility at the Raden Mattaher Regional General Hospital (RSUD) in Jambi Province. The study employs a qualitative approach with a descriptive method to outline the B3 waste management process, as well as the identification, recognition, measurement, presentation, and disclosure of environmental costs. The results indicate that the hospital has allocated funds for the handling, transportation, and treatment of B3 waste. Based on data from 2022–2024, the total cost for B3 waste management reached IDR 3,118,286,000, with an upward trend in costs each year. However, the implementation of environmental accounting is not yet fully optimal, particularly regarding the presentation and disclosure of environmental costs, which have not been specifically separated from other operational expenses. Consequently, information concerning environmental costs is not presented in a structured or transparent manner. B3 waste management constitutes a significant component of a hospital’s social and environmental responsibility; therefore, it should not be evaluated solely based on the magnitude of costs incurred, but also through adherence to procedures, traceability of management processes, and reporting transparency. This study recommends the segregation of environmental cost accounts, consistent documentation of transactions, and the periodic preparation of environmental cost reports to enhance the accountability of B3 waste management.
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