TATA KELOLA LIMBAH YANG BAIK UNTUK KEBERLANJUTAN RUMAH SAKIT : PERSPEKTIF AKUNTANSI HIJAU (Studi Kasus pada Rumah Sakit XXX Tulungagung)

The implementation of good medical waste management is essential for healthcare services, especially hospitals. Hospitals are the largest contributor to medical waste. If medical waste is not managed properly and according to procedures, it can have a negative impact on the surrounding environment and the sustainability of the hospital. The implementation of Green Accounting is essential in medical waste management. This is because by implementing Green Accounting, hospitals can identify, recognize, measure, present, and disclose environmental costs properly in financial reports. The purpose of this study was to determine how waste is processed and how environmental cost accounting is applied in a hospital by considering sustainability aspects. This study was conducted at XXX Hospital in Tulungagung using qualitative data with descriptive analytical methods. The results of this study are that XXX Hospital in Tulungagung has carried out waste management activities in accordance with applicable SOPs. Regarding the implementation of Green Accounting, the hospital has not yet carried out specific reporting on environmental costs. With a special report on environmental costs, the management of XXX Hospital in Tulungagung is expected to be able to more easily make decisions about environmental costs and provide information to stakeholders that the hospital is also responsible for environmental health.