Analisis Penerapan Biaya Lingkungan Rumah Sakit Umum Daerah Haji Provinsi Jawa Timur

Penelitian ini bertujuan untuk menganalisis bagaimana RSUD Haji Provinsi Jawa Timur menerapkan akuntansi lingkungan (green accounting), khususnya dalam mengelola limbah rumah sakit. Sebagai fasilitas pelayanan kesehatan, aktivitas di RSUD Haji Surabaya menghasilkan limbah cair dan padat (baik medis/B3 maupun non-medis) yang jika tidak dikelola dengan benar dapat berdampak buruk bagi lingkungan dan kesehatan masyarakat. Penelitian ini menggunakan metode kualitatif deskriptif. Data diperoleh melalui wawancara dengan pihak Instalasi Sanitasi dan Bagian Keuangan, observasi lapangan, serta analisis dokumen laporan operasional dan keuangan rumah sakit tahun 2025/2026. Data yang terkumpul diuji keabsahannya menggunakan teknik triangulasi sumber. Hasil penelitian menunjukkan bahwa secara operasional, RSUD Haji Surabaya sudah mengelola limbahnya dengan sangat baik sesuai aturan pemerintah. Limbah cair diolah sendiri melalui IPAL, sedangkan limbah padat medis (B3) dan non-medis dialihdayakan ke pihak ketiga yang berizin. Secara akuntansi, rumah sakit telah mengidentifikasi, mengukur, dan mengakui biaya-biaya pengelolaan lingkungan tersebut ke dalam kelompok beban operasional. Namun dari sisi penyajian, rumah sakit belum menyajikan akun khusus untuk Biaya Lingkungan (Environmental Cost) secara terpisah dalam Laporan Operasional maupun Laporan Laba Rugi. Catatan atas Laporan Keuangan (CaLK). Hal ini terjadi karena belum ada kodifikasi standar akuntansi (PSAK/PSAP) yang mewajibkan pemisahan akun biaya lingkungan. Penelitian ini menyarankan agar RSUD Haji Surabaya mulai membuat sub-kode akun khusus dan menyusun Laporan Biaya Lingkungan tersendiri untuk meningkatkan efisiensi dan transparansi sebagai green hospital.

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This study aims to analyse how Haji Regional General Hospital (RSUD Haji) in East Java Province implements environmental accounting (green accounting), specifically regarding hospital waste management. As a healthcare facility, the hospital's activities generate both liquid and solid waste (hazardous/B3 and non-medical waste); if improperly managed, this waste can adversely affect the environment and public health. This study employs a descriptive qualitative method. Data were obtained through interviews with the Sanitation Installation and Finance Department, field observations, and an analysis of the hospital's operational and financial reports for the 2025/2026 period. The validity of the collected data was verified using source triangulation techniques. The results indicate that, operationally, RSUD Haji Surabaya manages its waste effectively and in compliance with government regulations. Liquid waste is treated in-house via a Wastewater Treatment Plant (WTP), while solid medical (hazardous/B3) and non-medical waste are outsourced to licensed third parties. From an accounting perspective, the hospital has identified, measured, and recognized these environmental management costs within its operational expense category. However, regarding financial presentation, the hospital does not yet present a specific account for (Environmental Costs) separately in the Operational Report, the Income Statement, or the Notes to the Financial Statements (CaLK). This situation arises because there is currently no standardized accounting codification (PSAK/PSAP) mandating the segregation of environmental cost accounts. This study recommends that Haji Regional General Hospital (RSUD) Surabaya begin creating specific account sub-codes and compiling a separate Environmental Cost Report to enhance efficiency and transparency as a green hospital.