Adella Haifa Shabira, Lilis Lasmini, Rohma Septiawati

ENVIRONMENTAL ACCOUNTING ANALYSIS ON WASTE MANAGEMENT IN BALONGSARI PUBLIC HEALTH CENTER KARAWANG

Introduction

Environmental accounting analysis on waste management in balongsari public health center karawang. Environmental accounting analysis of waste management at Balongsari Health Center, Karawang. Uncovers incurred costs, limited implementation, and non-optimal waste management.

Abstract

This study aims to analyze the implementation of environmental accounting in waste management at the Balongsari Health Center in Karawang. The method used is descriptive qualitative, with data collection techniques through observation, interviews, and documentation. The results show that the Balongsari Health Center has incurred costs for managing medical and non-medical waste but has not specifically categorized environmental costs in its financial reports. The conclusion is that the implementation of environmental accounting at Balongsari Health Center is still limited, and waste management is conducted according to standard procedures, although not fully optimal due to facility limitations such as the absence of an IPAL (Wastewater Treatment Plant).

Review

The study "Environmental Accounting Analysis on Waste Management in Balongsari Public Health Center Karawang" addresses a highly relevant and timely topic concerning the integration of environmental considerations into financial reporting, particularly within public health institutions. The focus on waste management costs in a healthcare setting is commendable, as these entities often generate significant and diverse waste streams requiring specialized handling. Utilizing a descriptive qualitative approach with data from observations, interviews, and documentation, the research aims to provide an initial understanding of environmental accounting practices in a specific regional context, which offers valuable localized insights. A key strength of this study lies in its direct engagement with the operational realities of waste management at the Balongsari Health Center. The findings clearly indicate that while the health center incurs costs for both medical and non-medical waste management, there is a distinct absence of dedicated environmental cost categorization within their financial reporting system. This observation is crucial for highlighting a common gap in current accounting practices within public sector health facilities. The conclusion that environmental accounting implementation is limited, yet waste management adheres to standard procedures despite facility limitations such as the lack of an IPAL, provides an honest assessment of the current situation. While the study offers a valuable preliminary analysis, its impact could be further amplified through several considerations. The descriptive qualitative nature, while appropriate for initial exploration, inherently limits the depth of financial analysis that could illuminate the actual scale of environmental costs, even if not formally recognized. Future research could benefit from developing a more robust framework for environmental cost identification and measurement applicable to public health centers, potentially offering a comparative analysis with institutions that have more advanced environmental accounting systems. Furthermore, exploring the financial implications of the "facility limitations" (e.g., absence of IPAL) from an environmental accounting perspective, perhaps by estimating avoided costs or potential liabilities, could significantly strengthen the practical recommendations for improving both waste management and financial transparency.

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