ANALISIS BIAYA PENGELOLAAN LIMBAH PADAT MEDIS DI BLUD RUMAH SAKIT UMUM dr. ZAINOEL ABIDIN BANDA ACEH

Abstrak

Environmental cleanliness is a crucial issue in the hospital industry, where hospitals are required to provide optimal service and a clean and comfortable environment. Therefore, hospitals must manage medical waste properly and correctly. Solid medical waste, one type of medical waste that requires special treatment, is medical waste. Optimal management of solid medical waste requires cost classification, cost identification, and environmental cost measurement as part of financial reporting. Poorly recorded environmental costs can impact the transparency and accuracy of financial reporting. This study aims to measure the environmental costs identified in financial reports. The research method used a case study approach, with data collection techniques through interviews, observation, and documentation. Environmental costs were identified and classified based on four main activities: environmental prevention, environmental detection, internal failures, and external failures. The results indicate that hospitals have funded these activities, such as waste management training, consulting fees, and licensing. Furthermore, hospitals also allocate costs for internal failures, such as medical waste management. However, no explicit cost allocations for environmental detection and external failures have been found in financial reports.

Keywords: environmental costs, environmental cost classification, medical waste