ANALISIS AKUNTANSI ATAS BIAYA LINGKUNGAN DALAM PROSES PENGELOLAAN LIMBAH MEDIS PUSKESMAS KECAMATAN CAKUNG KOTA JAKARTA TIMUR

INTAN ARIZA FARHANAH, . (2026) ANALISIS AKUNTANSI ATAS BIAYA LINGKUNGAN DALAM PROSES PENGELOLAAN LIMBAH MEDIS PUSKESMAS KECAMATAN CAKUNG KOTA JAKARTA TIMUR. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk menganalisis penerapan akuntansi atas biaya lingkungan dalam proses pengelolaan limbah medis di Puskesmas Kecamatan Cakung Kota Jakarta Timur. Fokus penelitian meliputi identifikasi aktivitas lingkungan, jenis biaya lingkungan yang timbul, serta perlakuan akuntansi biaya lingkungan yang mencakup tahap identifikasi, pengakuan, pengukuran, penyajian, dan pengungkapan dalam laporan keuangan puskesmas. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Sumber data yang digunakan terdiri atas data primer dan data sekunder yang diperoleh melalui wawancara, observasi, serta dokumentasi. Permasalahan yang ditemukan menunjukkan bahwa Puskesmas Kecamatan Cakung belum melakukan klasifikasi biaya lingkungan secara khusus, sehingga biaya pengelolaan limbah medis masih dicatat secara umum dalam akun biaya operasional. Hal tersebut menyebabkan informasi biaya lingkungan belum disajikan secara terpisah dan belum sepenuhnya mencerminkan prinsip transparansi dan akuntabilitas. Hasil penelitian menunjukkan bahwa puskesmas telah melaksanakan aktivitas pengelolaan limbah medis sesuai ketentuan, seperti pemilahan, pewadahan, penyimpanan sementara, sterilisasi, serta pengangkutan dan pemusnahan limbah melalui pihak ketiga berizin. Namun, biaya yang timbul dari aktivitas tersebut belum diklasifikasikan berdasarkan Teori Hansen dan Mowen. Oleh karena itu, penelitian ini merekomendasikan perlunya penerapan klasifikasi dan pengungkapan biaya lingkungan secara lebih sistematis guna meningkatkan kualitas pelaporan keuangan puskesmas. ***** This study aims to analyze the application of environmental cost accounting in the medical waste management process at the Cakung District Public Health Center, East Jakarta. The research focuses on identifying environmental activities, the types of environmental costs incurred, as well as the accounting treatment of environmental costs, which includes the stages of identification, recognition, measurement, presentation, and disclosure in the health center’s financial statements. This study employs a qualitative approach using a case study method. The data sources consist of primary and secondary data obtained through interviews, observations, and documentation. The findings indicate that the public health center has not yet specifically classified environmental costs, resulting in medical waste management costs being recorded under general operational expenses. This condition leads to the absence of separate environmental cost information and limits transparency and accountability in financial reporting. The results show that the health center has implemented medical waste management activities in accordance with applicable regulations, including waste segregation, containment, temporary storage, sterilization, and transportation and disposal through licensed third parties. However, the associated costs have not been classified based on environmental cost components. Therefore, this study recommends the systematic classification and disclosure of environmental costs to enhance the quality of transparent and accountable financial reporting at public health centers.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Hera Khairunnisa, S.E., M.Ak; 2). Dwi Handarini, S.Pd., M.Ak.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > D IV Akuntansi Sektor Publik
Depositing User:	Intan Ariza Farhanah .
Date Deposited:	19 Feb 2026 02:30
Last Modified:	19 Feb 2026 02:30
URI:	http://repository.unj.ac.id/id/eprint/65529

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