ANALYSIS OF GREEN ACCOUNTING IMPLEMENTATION IN HOSPITAL WASTE PROCESSING AT DOLOK SANGGUL REGIONAL HOSPITAL

Abstract

Environmental issues are becoming increasingly complex, demanding greater responsibility from various sectors, including hospitals, in managing their operational waste. One relevant approach to address this challenge is the implementation of Green Accounting, which integrates environmental aspects into the accounting system. This study aims to describe and analyze the implementation of Green Accounting in waste management at Dolok Sanggul Regional General Hospital. The research uses a descriptive qualitative method, with data collected through interviews, direct observation, and relevant documentation. The analysis is based on five key indicators of Green Accounting identification, recognition, measurement, presentation, and disclosure of environmental costs. The results show that the implementation of Green Accounting at RSUD Dolok Sanggul is not yet optimal. The hospital has been able to identify and record the types and volumes of both medical and non-medical waste; however, environmental cost recording has not been conducted separately and systematically. As a result, the measurement and presentation of environmental costs do not reflect accurate information, and no transparent disclosure has been made to the public. This condition hinders effective evaluation and decision-making. Therefore, the implementation of Green Accounting needs to be improved to support more responsible and sustainable waste management.