IMPLEMENTATION OF ENVIRONMENTAL ACCOUNTING AS SOCIAL RESPONSIBILITY AT ASY SYIFA HUSADA TAKERAN CLINIC

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Vol. 2 No. 1 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Published: Jul 1, 2019
Keywords:
Implementation, environmental accounting, social responsibility, accounting treatment

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Fathin Ekowati Saputri
Universitas PGRI Madiun
Elva Nuraina
Universitas PGRI Madiun
Elly Astuti
Universitas PGRI Madiun

Abstract

This study aims to determine accounting treatment, including environmental budgets in
environmental preservation and the implementation of environmental accounting as
social responsibility at the Asy-Syifa Husada Clinic. In this study, we are applying
descriptive qualitative research methods. Primary data sources. Data collection
techniques in this study include interviews, documentation, and observation. This study
uses data analysis, namely, data reduction, verification, and display data. The results
in this study that the Asy-Syifa Takeran Magetan clinic has implemented
environmental accounting seen from the cost structure of the proposed environmental
costs included in the operational cost component in the income statement. However,
there are several elements of environmental costs that are not classified accordingly.

Article Details

How to Cite
Saputri, F. E. ., Elva Nuraina, & Elly Astuti. (2019). IMPLEMENTATION OF ENVIRONMENTAL ACCOUNTING AS SOCIAL RESPONSIBILITY AT ASY SYIFA HUSADA TAKERAN CLINIC. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 2(1), 177–187. https://doi.org/10.32670/fairvalue.v4i3.749
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