ANALISIS PENERAPAN GREEN ACCOUNTING PADA RUMAH SAKIT UMUM UNIVERSITAS MUHAMMADIYAH MALANG

ABSTRACT
This research aims to assess the General Hospital of the University of Muhammadiyah Malang's use of green accounting practices in the areas of waste management and environmental cost accounting. Furthermore, environmental expenses will be classified into four buckets: those associated with preventing environmental failure, those associated with detecting environmental failure, those associated with external environmental failure, and those associated with internal environmental failure. The environmental expenses shall be recorded in the financial accounts when they have been discovered, measured, presented, and communicated. This investigation was made using qualitative descriptive research methods. This study's data was gathered via a triangulation of observation, interviews, and documentation. The data analysis process for this study consists of four stages: gathering data, cleaning it up, presenting it, and drawing conclusions. According to the study's results, RSU UMM has implemented some effective waste management practices, but it has not completely embraced green accounting, as shown by the absence of any environmental-related special reports. These expenses, which include operational costs and the researchers' suggestions for environmental cost reports, have been recognised, quantified, presented, and declared by RSU UMM in the financial statements. The management may better regulate all areas of hospital waste by identifying environmental expenses with the help of this report.