Science Target Conference Systems, Ajman 4th International Environment Conference 2016

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Environmental Accounting Practice on Hospital Industrial in Bandar Lampung, Indonesia
Anita Anita, Lindrianasari Amsir Saidi, Muhammad Yusuf Sulfarano Barusman

Last modified: 2015-11-25

Abstract


The purpose in this study is to discover compatibility of implementation of environmental accounting with theoretically environmental accounting method which has been developed, also to discover process of environmental accounting treatment to represent company’s Corporate Social Responsibility (CSR) in waste management. This research predicted to empower study in environmental accounting, also encourage people to care about environmental more by adapting the environmental accounting for their business. Samples for this study are hospital industrial in Bandar Lampung on their liquid waste management as additional scope. This research uses qualitative type with case study model as design. Data used are primary and secondary data, with descriptive-comparative analysis. Variables from this project are cost allocation and financial statement disclosure. This study finds cost allocation and its disclosure in financial statement. The result shows that hospital industrial in Bandar Lampung has implemented environmental accounting in average, but still needs some development in several aspects. Monitoring and evaluation is also needed to ensure that hospitals in Bandar Lampung still carry out their responsibilities to the environment.