Penerapan pelaporan biaya lingkungan di rumah sakit umum Elim Rantepao (analisis strength-weakness)

Duma, Rininta Narwastu (2016) Penerapan pelaporan biaya lingkungan di rumah sakit umum Elim Rantepao (analisis strength-weakness). Bachelor thesis, Universtitas Pelita Harapan.

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Abstract

Biaya lingkungan adalah salah satu bentuk tanggung jawab suatu rumah sakit terhadap publik atas setiap aktivitas-aktivitas lingkungan yang terjadi di dalam rumah sakit. Biaya lingkungan perlu untuk dilaporkan terpisah berdasarkan klasifikasi biayanya. Rumah Sakit Umum (RSU) Elim Rantepao sebagai organisasi kesehatan yang berperan dalam pelayanan jasa kesehatan memiliki potensi dalam menghasilkan limbah medis dan non medis atas kegiatan operasional yang terjadi di dalam rumah sakit. Penelitian ini dilakukan di Rumah Sakit Umum (RSU) Elim Rantepao dengan metode observasi, wawancara dan dokumentasi secara langsung dengan pihak-pihak terkait. Rumah Sakit Umum (RSU) Elim Rantepao telah melakukan kegiatan pengelolaan lingkungan namun kegiatan ini tidak dilengkapi dengan pelaporan aktivitas lingkungan. Tujuan dari penelitian ini adalah untuk mengetahui (1) aktivitas-aktivitas lingkungan yang dilakukan Rumah Sakit Umum (RSU) Elim Rantepao (2) cara pengelolaan limbah di dalam rumah sakit (3) besarnya biaya lingkungan yang ditimbulkan (4) mengidentifikasi jenis biaya terkait aktivitas lingkungan (5) menganalisis cara pelaporan biaya lingkungan yang seharusnya dilakukan. Jenis penelitian ini adalah penelitian terapan dimana pengumpulan informasi dan data diperoleh dari wawancara, observasi, dan dokumentasi. Hasil penelitian ini menunjukkan bahwa Rumah Sakit Umum (RSU) Elim Rantepao belum membuat laporan khusus biaya lingkungan. Dengan adanya penerapan khusus laporan biaya lingkungan, pihak Rumah Sakit Umum (RSU) Elim Rantepao dapat dengan rinci menjelaskan aktivitas-aktivitas lingkungan yang telah dilakukan atas kegiatan operasional yang terjadi / Environmental cost is one form of the responsibility of a hospital for the public over any environmental activities that occur in hospitals. Environmental cost needed to be reported separately based on the classification of cost. General Hospital of Elim Rantepao as healthcare organizations who play a role in health services has the potential in generating medical and non medical waste over operational activities that occur in hospitals. This research was conducted in General Hospital of Elim Rantepao in methods of observation, interview and documentation directly with the parties concerned. General Hospital of Elim Rantepao has manager their environmental activities but didn’t report those activies journally reporting. The purpose of this research is to know (1) environmental activities conducted General Hospital of Elim Rantepao (2) method of waste management in hospitals (3) the magnitude of the environmental cost reporting is supposed to do (4) identify the type of environmental activity related costs (5) analyze how environmental cost reporting is supposed to do. This type of research is applied research where information collected and data obtained from the interviews, observation, and documentation. The results of this research showed that General Hospital of Elim Rantepao hasn’t made a special report on the cost of the environment. With the application of the special report of the environmental cost, the General Hospital of Elim Rantepao can be explained with detailed environmental activities that have been performed on operational activities that occured

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Duma, Rininta NarwastuNIM01220100013UNSPECIFIED
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorMagdalena, RennaUNSPECIFIEDUNSPECIFIED
Thesis advisorPatricia, LukyUNSPECIFIEDUNSPECIFIED
Uncontrolled Keywords: biaya lingkungan; laporan biaya lingkungan; environmental cost; cost of environmental reports
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Surabaya > Business School > Accounting
Current > Faculty/School - UPH Surabaya > Business School > Accounting
Depositing User: Rafael Rudy
Date Deposited: 27 Oct 2022 04:11
Last Modified: 27 Oct 2022 04:11
URI: http://repository.uph.edu/id/eprint/50886

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