Analisis Penerapan Enviromental Accounting dalam Pengelolaan Limbah Medis pada Puskemas
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Annisa Mulyani(1*)
Universitas Islam Negeri Sumatera Utara
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Kusmilawaty Kusmilawaty(2)
Universitas Islam Negeri Sumatera Utara
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Fauzi Arif Lubis(3)
Universitas Islam Negeri Sumatera Utara
(*) Corresponding Author
Keywords:
Akuntabilitas Publik, Akuntansi, Fasilitas Kesehatan, Lingkungan, Pengelolaan Limbah Medis
Abstract
Tujuan – Penelitian ini bertujuan menganalisis penerapan environmental accounting dalam pengelolaan limbah medis di UPT Puskesmas Medan Denai, mengidentifikasi kendala implementasinya, serta mengkaji pemanfaatan informasi biaya lingkungan untuk mendukung pengendalian operasional dan perencanaan anggaran.
Metodologi – Penelitian menggunakan pendekatan kualitatif dengan desain studi kasus. Data dikumpulkan melalui wawancara mendalam, observasi, dan dokumentasi, kemudian dianalisis secara tematik dengan triangulasi sumber dan metode.
Temuan – Pengelolaan limbah medis mencakup pemilahan, penimbangan, pencatatan aplikasi SMILE, dan pemusnahan pihak ketiga dengan biaya lingkungan Rp11.000.000/tahun (pemeliharaan IPAL Rp7.500.000 dan pengangkutan/pemusnahan Rp3.500.000). Namun, penerapannya masih bersifat parsial-fungsional karena data fisik limbah (109 kg limbah infeksius Januari–Juni 2026, melebihi kuota 100 kg/tahun) belum terintegrasi dengan data keuangan.
Implikasi – Integrasi data fisik dan finansial, perincian laporan biaya, penguatan indikator kinerja, serta evaluasi kapasitas pengangkutan diperlukan untuk meningkatkan efisiensi operasional dan akuntabilitas pengelolaan limbah medis di fasilitas kesehatan publik.
Orisinalitas/Nilai – Penelitian ini memberikan kontribusi kebaruan berupa gambaran nyata evaluasi kendala dan integrasi akuntansi lingkungan pada tingkat Puskemas di wilayah perkotaan.
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References
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Nuwa, Y. C., Dethan, M. A., & Oemata, H. M. (2023). Analisis Penerapan Akuntansi Lingkungan Atas Pengelolaan Limbah Pada Dinas Kesehatan Kota Kupang. Jurnal Akuntansi : Transparansi Dan Akuntabilitas, 11(1), 9-21. doi:https://doi.org/10.35508/jak.v11i1.10074
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Supriadi, U. A., Hamid, A., & Frihatni, A. A. (2025). Analysis Of The Aplication Of Environmental Cost Accounting In Waste Management At Aisyiyah St. Khadijah Pinrang Hospital. Islamic Financial And Accounting Review, 4(1), 17-22. doi:https://doi.org/10.35905/ifar.v4i1.15566
Thakur, V. (2021). Framework for PESTEL dimensions of sustainable healthcare waste management: Learnings from COVID-19 outbreak. Journal of Cleaner Production, 287(1), 125562. doi:10.1016/j.jclepro.2020.125562
Tushar, S. R., Alam, M. F., Bari, A. M., & Karmaker, C. L. (2023). Assessing the challenges to medical waste management during the COVID-19 pandemic: Implications for the environmental sustainability in the emerging economies. Socio-Economic Planning Sciences, 87(1), 101513. doi:10.1016/j.seps.2023.101513
Yin, R. K. (2024). Case study research: Design and methods (5th ed.). New Delhi, India: SAGE Publications.
Yoon, C.-W., Kim, M.-J., Park, Y.-S., Jeon, T.-W., & Lee, M.-Y. (2022). A Review of Medical Waste Management Systems in the Republic of Korea for Hospital and Medical Waste Generated from the COVID-19 Pandemic. Sustainability, 14(6), 3678. doi:https://doi.org/10.3390/su14063678
Barokah, A. A., Muchlis, M., & Suhartono. (2022). Akuntansi Lingkungan Berbasis Tabligh dalam Meningkatkan Pengelolaan Limbah Medis dan Tanggung Jawab Sosial (Studi pada Puskesmas Mamajang Makassar). Accounting, Accountability and Organization System (AAOS) Journal, 4(1), 78-97. doi:https://doi.org/10.47354/aaos.v4i1.424
Braun, V., & Clarke, V. (2021). Thematic analysis: A practical guide. London: SAGE Publications.
Creswell, J. W. (2018). Research design: Qualitative, quantitative, and mixed methods approaches (4th ed.). Thousand Oaks: Sage Publications.
Dau, Y. B. (2023). Analisis Penerapan Akuntansi Lingkungan Sebagai Pertanggungjawaban Sosial Di Rumah Sakit Umum Daerah S.K. Lerik Kota Kupang. Jurnal Akuntansi : Transparansi Dan Akuntabilitas, 11(2), 121-132. doi:https://doi.org/10.35508/jak.v11i2.13813
DiMaggio, P. J., & Powell, W. W. (1983). The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields. American Sociological Review, 48(2), 147–160. doi:https://doi.org/10.2307/2095101
Farhanah, I. A., Khairunnisa, H., & Handarini, D. (2026). Analisis Akuntansi Atas Biaya Lingkungan Dalam Proses Pengelolaan Limbah Medis Puskesmas Kecamatan Cakung Kota Jakarta Timur. Ekopedia: Jurnal Ilmiah Ekonomi, 2(1), 2163-2185. doi:https://doi.org/10.63822/wecy7d38
Hantoko, D., Li, X., Pariatamby, A., Yoshikawa, K., Horttanainen, M., & Yan, M. (2021). Challenges and practices on waste management and disposal during COVID-19 pandemic. Journal of Environmental Management, 286, 112140. doi:10.1016/j.jenvman.2021.112140
Imagoro, S. D., Juanda, A., & Leniwati, D. (2025). Green Accounting as a Control Tool Costs and Risks Environment Waste Medical in a Hospital. Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE), 8(3), 13964-13971. doi:https://doi.org/10.31538/iijse.v8i3.8620
Jumliana, J., Syahrir, S. N., & Nichen, N. (2025). Analisis Perlakuan Biaya Lingkungan pada Puskesmas Tanggetada: Perspektif Akuntansi Lingkungan. Journal of Trends Economics and Accounting Research, 6(1), 120-125. doi:https://doi.org/10.47065/jtear.v6i1.2260
Lattanzio, S., Stefanizzi, P., D’ambrosio, M., Cuscianna, E., Riformato, G., Migliore, G., . . . Bianchi, F. P. (2022). Waste Management and the Perspective of a Green Hospital A Systematic Narrative Review. International Journal of Environmental Research and Public Health, 19(23), 15812. doi:https://doi.org/10.3390/ijerph192315812
Ledi, L. K., Yuliarti, N. C., & Murwanti, R. (2022). Perlakuan Akuntansi Atas Pengelolaan Limbah Medis Studi kasus pada Puskesmas Puger Kabupaten Jember. Populer: Jurnal Penelitian Mahasiswa, 1(4), 130–141. doi:https://doi.org/10.58192/populer.v1i4.296
Lee, S. M., & Lee, D. (2022). Effective Medical Waste Management for Sustainable Green Healthcare. International Journal of Environmental Research and Public Health, 19(22), 14820. doi:https://doi.org/10.3390/ijerph192214820
Lincoln, Y. S., & Guba, E. G. (1985). Naturalistic inquiry. New York: Sage Publications.
Marpaung, O. (2023). Penerapan Dan Peran Green Accounting Pada Sektor Industri Dan Bisnis Di Indonesia. Jurnal Kewirausahaan Bukit Pengharapan, 3(1), 52–66. doi:https://doi.org/10.61696/juwira.v3i1.101
Maruapey, R. (2022). Penerapan Akuntansi Lingkungan dan Sosial Pada Rumah Sakit Umum Daerah Sele Be Solu Kota Sorong Papua Barat. Jurnal Riset Akuntansi Mercu Buana, 8(2), 206-216. doi:https://doi.org/10.26486/jramb.v8i2.3069
Meyer, J. W., & Rowan, B. (1977). Institutionalized organizations: Formal structure as myth and ceremony. American Journal of Sociology, 83(2), 340–363. doi:https://doi.org/10.1086/226550
Mustika, I., Oktavendi, T. W., & Affan, M. W. (2023). Environmental Cost Accounting Practices in Waste Management. Journal of Multiperspectives on Accounting Literature, 1(1), 8–20. doi:https://doi.org/10.22219/jameela.v1i1.27921
Nuwa, Y. C., Dethan, M. A., & Oemata, H. M. (2023). Analisis Penerapan Akuntansi Lingkungan Atas Pengelolaan Limbah Pada Dinas Kesehatan Kota Kupang. Jurnal Akuntansi : Transparansi Dan Akuntabilitas, 11(1), 9-21. doi:https://doi.org/10.35508/jak.v11i1.10074
Rohim, A. S., & Hardiningsih, P. (2022). Implementasi Green Accounting Rumah Sakit Umum Daerah R.A. Kartini Jepara. AKSES: JURNAL EKONOMI DAN BISNIS, 17(1), 45-53. doi:https://doi.org/10.31942/akses.v17i1.6510
Saraswati, A. N., & Musmini, L. S. (2024). Analisis Penerapan Akuntansi Lingkungan terhadap Pengelolaan Limbah Sebagai Bentuk Pertanggungjawaban Sosial pada Puskesmas Kubutambahan I. Jurnal Ilmiah Akuntansi dan Humanika, 14(2), 179-189. doi:https://doi.org/10.23887/jiah.v14i2.78366
Seifert, C., Koep, L., Wolf, P., & Guent, E. (2021). Life cycle assessment as decision support tool for environmental management in hospitals: A literature review. Health Care Management Review, 46(1), 12-24. doi:10.1097/HMR.0000000000000248
Supriadi, U. A., Hamid, A., & Frihatni, A. A. (2025). Analysis Of The Aplication Of Environmental Cost Accounting In Waste Management At Aisyiyah St. Khadijah Pinrang Hospital. Islamic Financial And Accounting Review, 4(1), 17-22. doi:https://doi.org/10.35905/ifar.v4i1.15566
Thakur, V. (2021). Framework for PESTEL dimensions of sustainable healthcare waste management: Learnings from COVID-19 outbreak. Journal of Cleaner Production, 287(1), 125562. doi:10.1016/j.jclepro.2020.125562
Tushar, S. R., Alam, M. F., Bari, A. M., & Karmaker, C. L. (2023). Assessing the challenges to medical waste management during the COVID-19 pandemic: Implications for the environmental sustainability in the emerging economies. Socio-Economic Planning Sciences, 87(1), 101513. doi:10.1016/j.seps.2023.101513
Yin, R. K. (2024). Case study research: Design and methods (5th ed.). New Delhi, India: SAGE Publications.
Yoon, C.-W., Kim, M.-J., Park, Y.-S., Jeon, T.-W., & Lee, M.-Y. (2022). A Review of Medical Waste Management Systems in the Republic of Korea for Hospital and Medical Waste Generated from the COVID-19 Pandemic. Sustainability, 14(6), 3678. doi:https://doi.org/10.3390/su14063678
Published
2026-10-31
How to Cite
Mulyani, A., Kusmilawaty, K., & Lubis, F. (2026). Analisis Penerapan Enviromental Accounting dalam Pengelolaan Limbah Medis pada Puskemas. Journal Economic Education, Business and Accounting, 5(2), 626-654. https://doi.org/10.35508/jeeba.v5i2.30278
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Articles
