Application of Environmental Accounting to the Waste Management of the New Spirit Primary Clinic

Abstract

The purpose of this study is to ascertain how environmental accounting affects environmental costs at Klinik Pratama Semangat Baru and to evaluate the efficacy of waste management there in terms of operational effectiveness, minimizing adverse environmental impacts, and proper handling, all based on environmental principles. In this study, descriptive and qualitative methodologies were used. Documentation, observation, and interviews were used to collect data. Analyzing the data involved collecting all available facts and data and calculating environmental costs. Since Semangt Baru Primary Clinic handles medical waste with the help of a third party, the research findings show that the clinic does not incur costs for internal failure, prevention, or detection. As indicated by the absence of a dedicated report on environmental costs, the clinic has not adopted environmental accounting standards.