ANALISIS PENERAPAN GREEN ACCOUNTING UNTUK MENINGKATKAN KINERJA LINGKUNGAN PADA PENGELOLAAN LIMBAH DI RSU KOTA MOJOKERTO

This research aims to analyze the application of green accounting to improve environmental performance in waste management at RSU Kota Mojokerto. This research uses a descriptive approach. This type of research is qualitative. Data taken through observation, interviews and documentation techniques. This research analysis includes identification, recognition, measurement, presentation and disclosure of environmental costs. The results of this research are that RSUs have not implemented green accounting optimally, but the hospital's environmental performance is quite good, regarding the suitability of Environmental Cost Accounting behavior based on theory and Financial Accounting Standards (SAK), identification, recognition, measurement and presentation are appropriate, but disclosures not appropriate.