scholarly journals Klasifikasi Biaya Lingkungan pada Rumah Sakit Jember Klinik

2019 ◽  
Vol 6 (2) ◽  
pp. 102
Author(s):  
Muhammad Ridwan ◽  
Septarina Prita D. S ◽  
S. Sudarno
Keyword(s):  
Environmental Cost ◽  
Environmental Costs ◽  
Cost Categories ◽  
The Republic ◽  
Using Data ◽  
The Cost ◽  
Keywords Cost ◽  
Research Type ◽  
Descriptive Method

This study aims to determine the classification of environmental costs at Jember Klinik Hospital and to know whether there are differences in environmental cost classification made by Jember Klinik Hospital with Environment Related Cost Categories of EMA. This research type is qualitative research with descriptive method. Data collection techniques used interview, documentation and obsevation. Test the validity of data in this study using data triangulation . Based on the research, it is concluded that Jember Klinik Hospital classifies environmental costs in accordance with the Decree of the Minister of Health of the Republic of Indonesia No. 1204 / MENKES / SK / X / 2004 on Hospital Health Requirements and the environmental cost classification of Jember Klinik Hospital has been in accordance with the ERCC of EMA classification but the cost of research and development is still not implemented by the Jember Klinik Hospital some have been appropriate. Keywords: Cost Classification, Environmental Cost, Hospital, and ERCC of EMA

ENVIRONMENTAL ACCOUNTING FOR WASTE PROCESSING IN SITI AISYAH HOSPITAL LUBUKLINGGAU CITY

2019 ◽  
Vol 24 (1) ◽  
pp. 1-7
Keyword(s):  
Accounting Standards ◽  
Environmental Accounting ◽  
Environmental Cost ◽  
Environmental Costs ◽  
Administrative Costs ◽  
Government Accounting ◽  
Living Things ◽  
The Republic ◽  
The Government ◽  
And Behavior

The concept of Green (environmental) Accounting (Kusumaningtias, 2013; Ratnaningsih et al., 2004; Suparmoko, 2005; Susilo, 2008) namely Environmental Accounting has actually begun to develop since the 1970s in Europe. However, until the mid 1990s, the concept of Environmental Accounting was not much spread. Based on the Constitution of The Republic of Indonesia Number 32 year 2009 concerning Protection and Management of the Environment, Environment is the unity of space with all objects, power, circumstances, and living things, including humans and behavior, which affect nature itself, sustainability and humans and other living things welfare. The focus of this study lies in the application of Environmental Accounting at Siti Aisyah Hospital in Lubuklinggau, based on Government Accounting Standards (SAP) Number 71 year 2010 on Waste Management (Government Accounting, 2011). The problem in this study is to find out whether the application of Environmental Accounting at Siti Aisyah Hospital is in accordance with the Government Standards. The results of this study have shown that Siti Aisyah Hospital in Lubuklinggau has implemented environmental cost accounting. These environmental costs are included in maintenance costs, but the hospital has not presented a specific report on Environmental Accounting in more detail. This hospital has carried out the process of identifying, measuring, recording, presenting, and also disclosing as already explained in Government Accounting Standards No. 71 year 2010, namely presenting environmental costs by including components of environmental costs on general and administrative costs. This hospital has also managed its waste properly and has also incurred environmental costs.

Investigating the Relationship between Company Competitiveness and Environmental Regulation in European Food Processing: Results of a Matched Firm Comparison

1998 ◽  
Vol 30 (9) ◽  
pp. 1585-1602 ◽  
Author(s):  
D M W N Hitchens ◽  
J E Birnie ◽  
A McGowan ◽  
U Triebswetter ◽  
A Cottica
Keyword(s):  
Environmental Regulation ◽  
Food Processing ◽  
Value Added ◽  
Effluent Treatment ◽  
Environmental Costs ◽  
The European Union ◽  
The Republic ◽  
The Cost ◽  
The Relationship ◽  
Regulation Costs

The authors use a method of matched-plant comparisons between food processing firms in Germany, Italy, Northern Ireland, and the Republic of Ireland to investigate the relationship between environmental regulation and company competitiveness across the European Union. Comparative competitiveness was indicated by measures of value-added per employee, physical productivity, export share, and employment growth. The cost of water supply (public or well), effluent treatment (in-plant treatment and/or sewerage system), and disposal of sludge and packaging were also compared. Total environmental costs in Germany, Italy, and Ireland were small: usually less than 1% of turnover. Compared with the Irish firms, German companies had relatively high environmental costs as well as productivity levels. There was, however, a lack of a clear relationship between company competitiveness and the size of regulation costs: in Ireland and Italy environmental costs were similar but German firms had much higher productivity; compared with German counterparts, Italian firms had lower environmental costs but higher productivity.

Classification of Occupational Safety Costs in terms of Medical Examinations in the Republic of Kazakhstan

2021 ◽  
pp. 37-42
Author(s):  
G.T. Aitkenova ◽  
Keyword(s):  
Positive Result ◽  
Empirical Data ◽  
Occupational Safety ◽  
Cost Management ◽  
Correct Classification ◽  
The Republic ◽  
The Cost ◽  
Medical Examinations ◽  
Positive Effect

The results of the study of the classification of occupational safety costs, in particular the classification of costs for medical examinations, according to the current requirements of the regulatory legal acts and documents of the Republic of Kazakhstan are presented. The Labor Code of the Republic of Kazakhstan does not regulate the cost of financing occupational safety costs in the organizations. In addition, there are no state-approved methodology for planning and occupational safety budgeting costs. International research in the field of occupational safety confirms the positive effect of the investments in occupational safety on the competitiveness, productivity, and sustainability of the enterprise at the market. At the same time, the methodologically sound organization of planning and financing of occupational safety costs depends on their correct classification, which further contributes to the construction of a rational budgetary system of the enterprise in the field of occupational safety. The need for cost classification is due to the fact, that the existing occupational safety activities have different signs and types of costs. In the process of the study the empirical data is used, for example, codes, laws, and other regulatory legal acts of the Republic of Kazakhstan, as well as the scientific research from near and far abroad. The paper offers three signs of the classification of occupational safety costs. In accordance with the proposed signs of cost classification, the types of medical examinations that employers are legally required to conduct for their employees are distributed. Thus, the classification of occupational safety costs, which is aimed at the cost management, should consider all the main options for solving managerial tasks of the enterprise in the field of occupational safety, and should be applicable in practice. At the same time, the classification of costs with varying degrees of detail contributes to the sound planning and financing of the costs for employee occupational safety, which will lead to a positive result from the investment.

Analisis Penerapan Akuntansi Biaya Lingkungan Sebagai Pertanggungjawaban Sosial Di RSI Hidayatullah Yogyakarta

2017 ◽  
Vol 25 (2) ◽  
pp. 194-215
Author(s):  
Risa Nurwulan Sari ◽  
Achmad Tjahjono
Keyword(s):  
Environmental Quality ◽  
Treatment Cost ◽  
Secondary Data ◽  
Financial Statements ◽  
Environmental Cost ◽  
Financial Statement ◽  
Primary Data ◽  
Environmental Costs ◽  
Biological Method ◽  
The Cost

Environmental cost is also known as the cost of environmental quality. The treatment cost of environmental quality is equal to the cost of environmental quality, so that the cost of environmental quality can be grouped into : environmental prevention costs, environmental detection costs, environmental internal failure costs, and environmental external failure costs. The purpose of this study is to investigate and analyze how firms identify, recognize, measure, assess and present and disclose the environmental cost in the financial statements. This research was conducted at the Hidayatullah Islamic Hospital of Yogyakarta who has had WWTP by using biological method, that is activated sludge. This study is a qualitative research. This study uses primary data and secondary data. Primary data were collected by interview. The results of this study are in the hospital recognizes the environmental costs and presented into a single account with the other similiar cost in the primary financial statement. Environmental cost is measured by the cost incurred (Historial Cost) with the monetary units rupiah. Environmental costs are not disclosed in the notes of the financial statements (CALK), but disclosed in a descriptive report, a report UKL-UPL. 

scholarly journals Analisa Environmental Cost pada Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Periode 2011, 2012 dan 2013

2014 ◽  
Vol 5 (2) ◽  
pp. 615 ◽  
Author(s):  
Kartike Dewi
Keyword(s):  
Cost Allocation ◽  
Secondary Data ◽  
Financial Statements ◽  
Environmental Cost ◽  
Environmental Damage ◽  
Environmental Costs ◽  
Net Income ◽  
Damage Costs ◽  
Over Exploitation ◽  
The Cost

Environmental damage due to over-exploitation by employers without thinking about environmental improvements result in long-term environmental damage. Allocation of environmental costs, making high expenses on companies that ultimately will reduce net income. This study will examine companies that have great potential to damage the environment, but the company is willing to make the allocation of environmental costs in its income statement, and the company also wants to follow the PROPER program created by the Ministry of Environment for the period 2011 to 2013. The research was conducted using secondary data in www.idx.co.id and www.proper.menlh.go.id. Financial Statements of the company that made the sample examined by checking whether there is environmental damage costs are allocated and check the results of PROPER (Program Performance Rating). This study will determine whether the company identifying, recognizing, measuring and presenting the cost of environmental damage in the Financial Statements. Results obtained from secondary data is that many companies have yet to identify, acknowledge, measure and present the cost of the destruction of nature in the financial statement, the company may have a cost allocation but still use the Incidental Charges account, so that when the pages are checked through www.idx.co.id charge is not visible. It is expected that in the future the company create its own environmental cost allocation account so that it can be easily identified by users of Financial Statements.

A study of the application of the physical hydronomics methodology to assess environmental costs of European rivers

2014 ◽  
Vol 25 (3) ◽  
pp. 324-334 ◽  
Author(s):  
Javier Uche ◽  
Amaya Martínez ◽  
Beatriz Carrasquer
Keyword(s):  
Economic Value ◽  
Second Law Of Thermodynamics ◽  
Water Bodies ◽  
Environmental Cost ◽  
Environmental Costs ◽  
Content Type ◽  
Information Tools ◽  
The Status ◽  
The Cost ◽  
Physical And Chemical

Purpose – The purpose of this paper is to check out the status of collected data in European water-related information tools, with the final aim of analyzing the cost to reach the good environmental status in European rivers, from recorded physical and chemical data, within the second law of thermodynamics. Design/methodology/approach – The study is especially focussed in an economical assessment to account for the environmental costs of water bodies according to the Water Framework Directive. The Catchments and Rivers Network System, the most important information tool in Europe nowadays, constitutes the support of this work. This study shows a methodology to estimate the cost to restore water bodies in energy terms with the help of an aggregated indicator, from physical and chemical characteristics of rivers. More over, energy results are converted later into an economic value. This work presents diverse case studies, starting from Garonne, Rhone, Rhine, Danube, Ebro and Seine rivers. Findings – Figures show that total environmental costs in rivers with higher flows are more important due to the more quantity of water to be restored. Making a contrast among years with different hydrological behavior, total environmental costs are higher in wet years due to the more availability of water to be supplied that consequently implies higher withdrawals. However, rivers with higher total environmental cost are not necessarily the most polluted ones. Regarding to the availability of data, although European monitoring and reporting is in progress, homogeneity of data and consensus in the management of basins are needed. Originality/value – Authors make an estimation of costs to reach the good status of European rivers. This work proposes the Exergy as an aggregate indicator to assess cost for water restoration in monetary values. This paper gives a reference of environmental cost as an important instrument to establish costs recovery prices, to be used in the management of water resources as a complement of other kind of indicators.

Identifying and Accounting for Environmental Costs

1998 ◽  
Author(s):  
Doug Jagger ◽  
Dave Korpach
Keyword(s):  
Environmental Performance ◽  
Oil And Gas ◽  
Environmental Cost ◽  
Environmental Costs ◽  
Environmental Implications ◽  
Bottom Line ◽  
Significant Cost ◽  
Cost Drivers ◽  
Cost Implications ◽  
The Cost

Protection of the environment has been and will continue to be a major issue facing the pipeline business around the world. Many of the decisions companies make relating to future investments and ongoing operations have environmental implications. These decisions can have significant cost implications that impact the bottom line of oil and gas transportation companies. Most companies do not track their environmental costs rigorously and thus, do not have a good understanding of the magnitude of these costs. Recently, we have undertaken studies to define and identify the major environmental cost drivers in the industry. As part of these studies, we identified some potential measures of environmental performance and actually measured certain aspects of environmental performance in pipeline companies. This paper will provide insights into the major environmental cost drivers in the industry and will define these cost drivers. It will provide some ideas on “what to measure” relating to environmental costs. Implementing an environmental cost management system is not a trivial task. It is difficult to assess how much of the cost associated with a certain investment is related to the environment. This can only be determined on a project by project basis and will also be unique from company to company. Although there is no “cookbook” approach to implementing this system, this paper will provide some guidance for implementing such a system.

Impact of a Nationwide Limited Prescribing List: Preliminary Findings

1987 ◽  
Vol 21 (7-8) ◽  
pp. 653-658 ◽  
Author(s):  
Cristina Ferrando ◽  
Martin C. Henman ◽  
Owen I. Corrigan
Keyword(s):  
Medical Care ◽  
Mefenamic Acid ◽  
Total Population ◽  
Economic Implications ◽  
Defined Daily Doses ◽  
The Republic ◽  
Using Data ◽  
The Cost ◽  
Mild Analgesics ◽  
Limited List

In the Republic of Ireland, the state pays the cost of medical care for around 40 percent of the population through the General Medical Services (GMS). Doctors treating GMS patients are entitled to prescribe from an approved list of drugs. In October 1982, many antacids, cough and cold preparations, antihistamines, and mild analgesics were removed from the GMS prescribing list. The visiting rate and the amount of prescribing fell in the GMS during 1982–83. Drug utilization within the GMS was measured using prescription numbers and in the total population using data obtained from pharmaceutical wholesalers expressed as defined daily doses. These results showed substantial changes in GMS prescribing in the utilization of mefenamic acid, carbocysteine, and H2-receptor antagonists associated with the introduction of the limited list, suggesting a switch to these agents from delisted preparations. The therapeutic and economic implications of this policy are discussed.

ENVIRONMENTAL ACCOUNTING FOR WASTE PROCESSING IN SITI AISYAH HOSPITAL LUBUKLINGGAU CITY

2019 ◽  
Vol 24 (1) ◽  
pp. 1-22
Author(s):  
Dheo Rimbano
Keyword(s):  
Accounting Standards ◽  
Environmental Accounting ◽  
Environmental Cost ◽  
Environmental Costs ◽  
Administrative Costs ◽  
Government Accounting ◽  
Living Things ◽  
The Republic ◽  
The Government ◽  
And Behavior

The concept of Green (environmental) Accounting (Kusumaningtias, 2013; Ratnaningsih et al., 2004; Suparmoko, 2005; Susilo, 2008) namely Environmental Accounting has actually begun to develop since the 1970s in Europe. However, until the mid-1990s, the concept of Environmental Accounting was not much spread. Based on the Constitution of The Republic of Indonesia Number 32 the year 2009 concerning Protection and Management of the Environment, Environment is the unity of space with all objects, power, circumstances, and living things, including humans and behavior, which affect nature itself, sustainability and humans and other living things welfare. The focus of this study lies in the application of Environmental Accounting at Siti Aisyah Hospital in Lubuklinggau, based on Government Accounting Standards (SAP) Number 71 the year 2010 on Waste Management (Government Accounting, 2011). The problem in this study is to find out whether the application of Environmental Accounting at Siti Aisyah Hospital is in accordance with the Government Standards. The results of this study have shown that Siti Aisyah Hospital in Lubuklinggau has implemented environmental cost accounting. These environmental costs are included in maintenance costs, but the hospital has not presented a specific report on Environmental Accounting in more detail. This hospital has carried out the process of identifying, measuring, recording, presenting, and also disclosing as already explained in Government Accounting Standards No. 71 the year 2010, namely presenting environmental costs by including components of environmental costs on general and administrative costs. This hospital has also managed its waste properly and has also incurred environmental costs. Keywords: Environmental Accounting, Government Accounting Standards

scholarly journals IMPLEMENTASI PROGRAM KELUARGA HARAPAN (PKH) DALAM RANGKA PEMERATAAN KESEJAHTERAAN MASYARAKAT DI KABUPATEN BUNGO

2019 ◽  
Vol 4 (1) ◽  
pp. 57
Author(s):  
Deni Handani, Mela Sari, Ira Devi Lia
Keyword(s):  
Qualitative Data ◽  
Government Agencies ◽  
Education And Health ◽  
The Family ◽  
Collection Data ◽  
The Republic ◽  
The Government ◽  
Using Data ◽  
Descriptive Method

ABSTRACT Policy of Assistance to the Family Hope Program (PKH) through Law Number 40 of 2004 concerning the National Social Security System which was followed up with Regulation of the Minister of Social Affairs of the Republic of Indonesia Number 1 of 2018 concerning PKH. One way that has been done by the government to prosper and reduce poverty by giving assistance to shortage society. The aim of this study was to identify the Implementation of the Family Hope Program in the framework of the distribution of community welfare in Bungo District. The study used descriptive method with qualitative. Data analysis using data collection, data reduction, presentation and drawing conclusions and verification. The results showed that the implementation of the policies carried out by related government agencies was improving the quality of life in the fields of education and health, but the reality in the field was found that the implementation of the family of hope program in Bungo district had not been able to fully realize equitable welfare for the community, this was indicated from the distribution of funds that had not been equitable and injustice in determining the participants receiving PKH funds.   Keywords: Implementation, Family Hope Program (PKH), Community Welfare.

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