ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN PADA MEDICAL LABORATORY PARAHITA DIAGNOSTIC CENTER SURABAYA

Abstract

Environmental accounting is the term to include environmental costs in the accounting of a company or government agency. The laboratory is a service company engaged in health that can have positive and negative impacts on society, namely waste. Laboratoirum waste is waste generated from laboratory practice activities that can contain toxic active ingredients that can transmit disease. This study aims to determine how the application of environmental accounting in the laboratories and the treatment of waste in the laboratory. This research is a qualitative descriptive study using primary data and secondary data. Data collection techniques using triangulation namely obervasi, interviews, and documentation. Data analysis technique is done by data reduction, data display, and data verification by comparing the results of observations, interviews and documentation to determine the application of environmental accounting and laboratory waste handling. Based on the results of the study, it is known that the Severity Laboratory has done a good waste management, and has incurred environmental costs. This is in line with Law No. 32 of 2009 concerning environmental protection and management. With the issuance of costs, the Severe has helped protect and protect the environment as stated in the Law.