Analisis penerapan laporan biaya lingkungan di Rumah Sakit Panti Nirmala Malang

This study aims to analyze the implementation of environmental cost reporting at Panti Nirmala Hospital, Malang. It examines the identification, calculation, and management of environmental costs. Data were collected through interviews, reviews of financial and environmental cost reports, and on-site observations at the hospital. The results show that environmental activities at Panti Nirmala Hospital include waste management and environmental health initiatives. However, the hospital has not applied environmental accounting in accordance with existing theories and has not prepared a specific environmental cost report. Environmental costs are recorded under general accounts such as building maintenance, operations, and office expenses. Cost allocations are based on previous year expenditures, revenue targets, and inflation estimates. These findings highlight the need for systematic environmental cost reporting to support better environmental management and financial accountability within the hospital.