Raino Wirjono, Endang and Budi Raharjono, D. Agus and Sena Aninditya Gun, Yustinus (2024) Efektivitas Pengendalian Biaya Lingkungan Studi Kasus Pada Rumah Sakit Palang Biru Kutoarjo. Analisis "Jurnal Bisnis dan Akuntansi”, 26 (1). pp. 25-35. ISSN 1978-9750

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Abstract

This study aims to identify the environmental activities carried out by Palang Biru Kutoarjo Hospital, calculate the proportion of environmental costs incurred by the hospital, and evaluate the effectiveness of its environmental cost control. The data collection methods used in this study were interviews and documentation. The data analysis steps included identifying all activities related to environmental management, classifying these activities into environmental cost components—namely prevention costs, detection costs, internal failure costs, and external failure costs—calculating the total environmental costs and the proportion of costs in each category; and assessing the effectiveness of environmental cost control by comparing environmental cost data from 2020 and 2021. The analysis results show that the effectiveness of environmental cost control at Palang Biru Kutoarjo Hospital has not been achieved, as the calculated values and percentages of both control costs and failure costs show an increase during the evaluated period.

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