Implementation of environmental cost accounting during the COVID-19 pandemic in medical waste management

Abstract

This study aims to investigate the implementation of environmental cost accounting during the COVID-19 pandemic in relation to medical waste management at Wangaya General Hospital, Denpasar Indonesia using a qualitative approach through case studies. Data were collected through field observation, documentation, and interviews with 4 key informants. The results show that the Wangaya Hospital had implemented environmental cost accounting, but had not made an explicit disclosure of environmental costs. There is no environmental cost report, and the operational statement is only reported in the goods and services expense account. But in the other hand, Wangaya General Hospital already integrated economic, social, and environmental sustainability. The research results also show that Wangaya General Hospital is still able to manage its business in the midst of the COVID-19 pandemic.