ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN PADA RUMAH SAKIT UMUM DAERAH DAYA MAKASSAR
Mitra Sari.2016.Thesis. Environmental Accounting Application Analysis On Rumah Sakit Umum Daerah Daya Makassar. (Guided by Faridah, SE., M.Si., AK, CA as a consultant I and Setiawan S.Si., Psi, SE., MM consultant II).
This research was conducted in June to July 2016 in the city of Makassar, Rumah Sakit Umum Daerah Daya Makassar.
Based on the state of the environment is getting worse, it is possible for service companies to disclose environmental activities closely related to medical waste and non-medical as additional report complements the financial statements are required, but the trend is happening in Indonesia is very rare to enter activism into additional reports were presented.
The research methodology used was the comparative method as well as interviews with the parties involved, observation, searches of documents related to the placement of environmental costs, and literature study.
Based on an evaluation of the implementation of environmental accounting in Rumah Sakit Umum Daerah Daya Makassar, it can be concluded that Rumah Sakit Umum Daerah Daya Makassar have done the identification, recognition, measurement, Recording, presentation, and disclosure are as described SAP 1 Year 2010 and has also implemented environmental controls on wastes, operating results are good enough, but there are still some weaknesses, among others: Rumah Sakit Umum Daerah Daya Makassar has not revealed specifics about the presentation of accounting environment, in terms of recording the cost is still combined with other items that cognate.