Green Accounting as a Control Tool Costs and Risks Environment Waste Medical in a Hospital
Abstract
The adoption of green accounting in the healthcare industry, particularly within hospitals, has become a crucial strategy to tackle the challenges of medical waste management, which carries serious health and environmental consequences. This research explores the role of green accounting as a mechanism for controlling costs and mitigating environmental risks associated with medical waste. Employing a descriptive qualitative method, data were obtained through interviews, observations, and document reviews in hospitals implementing eco-friendly waste management practices. Findings indicate that green accounting enables hospitals to better identify and allocate environmental expenses, enhance the efficiency of waste management, and increase transparency in reporting externality costs. Moreover, green accounting contributes to promoting sustainability-focused managerial decisions and adherence to environmental regulations. Therefore, incorporating green accounting principles into hospital management systems represents a strategic measure for controlling costs and minimizing environmental risks linked to medical waste.
Downloads
References
Abdullah, M. W., & Amiruddin, H. (2020). The effect of green accounting on material flow cost accounting in improving company sustainability. EKUITAS (Journal of Economics and Finance), 4(2), 166–186. https://doi.org/10.24034/j25485024.y2020.v4.i2.4145
Alifiana, V. (2024). Understanding and concern of MSMEs with environmental permits to the concept of green accounting: Case study of footwear MSMEs in Sukamakmur Village. Pakuan University.
Amaly, A. C. N. (2023). Environmental cost analysis of waste management at regional general hospitals. Hasanuddin University.
Bagas, M. A., Riani, N., & Ekawati, F. (2023). Green accounting management in environmental cost efficiency study at PT. Coca Cola Bottling Indonesia Tanjung Bintang. Journal of Interdisciplinary Science and Education, 3(1), 55–68. https://doi.org/10.70371/jise.v3i1.85
Candraningsih, A. A., & Bayangkara, I. K. (2024). Analysis of the application of green accounting as an effort for environmental sustainability: Case study of PT Aneka Tambang Tbk (ANTAM). Journal of Finance and Accounting Management, 6(3).
Harfika, H. (2023). Application of environmental accounting to waste management at Lasinrang Pinrang Regional Hospital (Sharia accounting analysis). IAIN Parepare.
Hasna, F., Subekti, R., & Candrakirana, R. (2025). The role of environmental policy in waste management at PT Aneka Tambang Tbk in supporting the implementation of green business in Indonesia. Jembatan Hukum: Study of Legal, Social and State Administration Sciences, 2(1), 226–237. https://doi.org/10.62383/jembatan.v2i1.1330
Mutmainnah, S. (2018). Analysis of the application of environmental accounting as a form of social responsibility: Case study at the Muhammadiyah University Hospital of Malang. State Islamic University of Maulana Malik Ibrahim.
Omar, H. M., Yahya, A., & Mohammed, S. M. (2025). Data Analysis Approaches for Apple Stock Price Prediction and Financial Risk Management. Danadyaksa: Post Modern Economy Journal, 3(1), 32–43. https://doi.org/10.69965/danadyaksa.v3i1.193
Paru, S. M., Bleskadit, N. H., & Ersa, A. (2025). Environmental management accounting: Measuring environmental costs as a strategic step for companies to manage medical waste. Journal of Syntax Literate, 10(2). https://doi.org/10.36418/syntax-literate.v10i2.52362
Pratama, W., & Sisdianto, E. (2024). Analysis of the application of environmental accounting standards in improving the MSME sector in Indonesia. Scientific Journal of Economics and Management, 2(12), 464–476.
Ramdan, M. F., Zahra, A., & Widya, A. R. (2025). Waste management and environmental impacts in chemical factories and hospitals: Literature study on the relationship between products and waste with the input-process-output approach. Jurnal Review Pendidikan dan Pengajar (JRPP), 8(1), 2961–2971.
https://doi.org/10.31004/jrpp.v8i1.43171
Sahab, N. A. (2019). Phenomenological study of monotheism in revealing the concept of green accounting. State Islamic University of Maulana Malik Ibrahim.
Tabunan, P. H. (2025). Application of green accounting to waste management in private hospitals in Bandar Lampung. JEMSI (Journal of Economics, Management, and Accounting), 11(2), 681–695. https://doi.org/10.35870/jemsi.v11i2.3819
Utari, E. (2020). Green accounting: The urgency of environmental cost reports in the tabligh framework. Alauddin State Islamic University Makassar.
Wijayanto, A., Winarni, E., & Mahmudah, D. S. (2021). The influence of environmental accounting implementation. Yos Soedarso Economics Journal, 3(1), 99–136.
Wirawan, E. R., & Angela, A. (2024). The influence of green accounting, intellectual capital on financial performance of health sector companies in Indonesia. Journal of Accounting Exploration, 6(3), 1050–1065.
Copyright (c) 2025 Stevanus Dewangga Giovani Vernon Imagoro
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
