Electronic Theses and Dissertation

Abstrak penelitian ini bertujuan untuk mengevaluasi penerapan green accounting di rsud dr. zainoel abidin (rsudza) provinsi aceh melalui tiga indikator utama: klasifikasi biaya lingkungan menurut hansen dan mowen (2009), pelaporan green accounting berdasarkan indonesia environmental reporting (ier) dan global reporting initiative (gri), serta penilaian kinerja lingkungan berdasarkan program proper. penelitian ini menggunakan pendekatan deskriptif kualitatif dengan metode wawancara dan dokumentasi. hasil penelitian menunjukkan bahwa rsudza telah menerapkan green accounting dalam pencatatan biaya lingkungan, meskipun masih dibebankan dalam beban operasional dan belum disajikan dalam laporan khusus. pelaporan berdasarkan indikator ier telah dilakukan secara sukarela, sementara standar gri belum diterapkan secara maksimal. dari segi kinerja lingkungan, rsudza menunjukkan peningkatan dan berdasarkan analisis diperkirakan berada pada peringkat biru dalam program proper, yang menunjukkan kepatuhan terhadap regulasi lingkungan. penelitian ini merekomendasikan penguatan regulasi dan pelaporan biaya lingkungan yang lebih transparan serta integrasi pelaporan lingkungan dalam sistem akuntansi rumah sakit. kata kunci: green accounting, hansen dan mowen, ier, gri, proper, rsudza

ABSTRACT This study aims to evaluate the implementation of green accounting at RSUD dr. Zainoel Abidin (RSUDZA) in Aceh Province using three main indicators: environmental cost classification based on Hansen and Mowen (2009), environmental reporting based on the Indonesia Environmental Reporting (IER) and Global Reporting Initiative (GRI), and environmental performance assessment based on the PROPER program. A descriptive qualitative approach was used, involving interviews and document analysis. The findings indicate that RSUDZA has applied green accounting in recording environmental costs, although these are still included within operational expenses and not disclosed in a separate report. Environmental reporting aligned with IER indicators is being conducted voluntarily, while the GRI standards have not been fully implemented. Regarding environmental performance, RSUDZA has shown improvement and is currently estimated to be at the Blue level in the PROPER program, reflecting compliance with environmental regulations. This study recommends strengthening regulations and improving transparency in environmental cost reporting through integration into the hospital’s accounting system. Keywords: Green Accounting, Hansen and Mowen, IER, GRI, PROPER, RSUDZA