Rukmana, Siti Hikma and Widyanti, Yeni (2017) ANALISIS PENERAPAN AKUNTANSI BIAYA LINGKUNGAN TERHADAP TANGGUNG JAWAB SOSIAL PADA PUSKESMAS TIMBANGAN KABUPATEN OGAN ILIR. In: SEMINAR NASIONAL EKONOMI DAN BISNIS 2017 GLOBAL COMPETITIVE ADVANTAGE, 22 Juli 2017, Universitas Bina Darma Palembang.
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Abstract
The purpose of this research is to know how the process of waste management, social responsibility and also analyze how the puskesmas identifies, recognizes, measures, records and presents and discloses environmental costs on government financial statements. This research is a qualitative research using interview and observation in the field. The data taken in the form of words and actions as the primary source, while the documentation or records written in the field as a secondary source. The result of this research is that the puskesmas already manage the waste well. By way of managing waste Puskesmas can be said to have done social responsibility to the surrounding environment. As for the recording of its environmental accounting, in recognizing the cost is included as a component of personnel expenditure either direct personnel expenditure or indirect employee expenditure. Puskesmas in measuring the environmental cost (in terms of waste processing operational costs) amounted to the cost of rent which is referred to as the acquisition price referring to the realization of last year (Historical Cost). The presentation together with similar costs in government financial statements. And the disclosure goes into the notes to the government health reports of puskesmas.
| Item Type: | Conference or Workshop Item (Paper) |
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| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Mr Upload Admin |
| Date Deposited: | 09 Feb 2018 00:09 |
| Last Modified: | 09 Feb 2018 00:09 |
| URI: | http://eprints.binadarma.ac.id/id/eprint/3651 |
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