Analisis Implementasi Green Accounting pada Rumah Sakit Universitas Padjadjaran

Abstract

The increase in hospital waste volume as a result of healthcare operational activities raises demands for environmental management that is not only technically optimal, but also integrated into accounting and financial reporting aspects. This study aims to analyze the implementation of Green Accounting at Padjadjaran University Hospital, including the concept of Green Accounting through five stages of the process on environmental costs, as well as obstacles and challenges. The study used a qualitative approach with a case study method. Data were collected through interviews, observations, and documentation with informants from the Accounting and Finance unit, HSSE, third-party waste management, and the surrounding community. The results show that implementation of Green Accounting has not been formally carried out, environmental costs have only been identified in limited quantities, are recognized on an accrual basis but have not been specifically classified, are measured based on vendor invoices without ratio analysis, and have not been presented and disclosed as a separate item. The main obstacles include limited time, workload, manual recording, and the absence of specific regulations, while opportunities include cross-faculty collaboration and the integration of the HSSE system with accounting. The research results are expected to be used as evaluation material for Unpad Hospital in improving accountability, transparency, and sustainability of its environmental management.