ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN ATAS PENGELOLAAN LIMBAH PADA RSU PKU MUHAMMADIYAH MOJOAGUNG

This study aims to analyse and determine the application of environmental accounting for waste management at RSU PKU Muhammadiyah Mojoagung Jombang, starting from the identification of environmental costs, recognition, measurement, presentation and disclosure of environmental costs in the financial statements. Based on the results of the study it was found that RSU PKU Muhammadiyah Mojoagung Jombang has not implemented environmental accounting thoroughly, this is because based on the stages of environmental cost accounting treatment there are discrepancies in the application applied with existing standards and theories.