scholarly journals ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN TERHADAP BIAYA OPERASIONAL PENGELOLAHAN LIMBAH PADA RUMAH SAKIT PANCARAN KASIH MANADO

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Aldy V. J Ratulangi ◽  
Sifrid Pangemanan ◽  
Victorina Tirayoh
Keyword(s):  
Waste Management ◽  
Medical Devices ◽  
Accounting Standards ◽  
Environmental Accounting ◽  
Government Accounting ◽  
The Cost ◽  
Health Experts

The hospital is an institution engaged in the field of health, where the service provided by doctors, nurses and health experts. In its activities, hospitals use medical devices mostly made of materials that are difficult to decompose. These medical devices, when finished are used to be waste, and waste from the hospital could potentially transmit the disease. Therefore, hospitals must have a guideline on the cost of waste management, so that the existing waste can be managed properly. Environmental Accounting is present as a guide on waste management costs that can be used in waste management. The purpose of this research is to know whether GMIM Manado Pancaran Kasih Hospital has applied environmental accounting according to existing standard. The results of this study found that GMIM Pancaran Kasih Hospital has applied its environmental accounting and carried out the process of Recognition, Measurement, Recording, Presentation, and Disclosure as well as those described in Government Accounting Standards of 2010.Keywords: Environmental accounting, Costs

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.

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 ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN DALAM PENGELOLAAN LIMBAH DAN TANGGUNG JAWAB SOSIAL PADA RUMAH SAKIT STROKE NASIONAL BUKITTINGGI

2019 ◽  
Author(s):  
Nova Begawati
Keyword(s):  
Waste Management ◽  
Waste Treatment ◽  
Negative Impact ◽  
Waste Water Treatment ◽  
Sewage Treatment ◽  
Liquid Waste ◽  
Secondary Data ◽  
Environmental Accounting ◽  
National Hospital ◽  
Government Accounting

In the service process of Bukittinggi National Stroke Hospital has the potential to generate waste. The waste generated by the National Stroke Hospital of Bukittinggi is medical waste in the form of solid waste and liquid waste. In the sewage treatment the National Stroke Hospital of Bukittinggi has an Incenerator that is used for waste combustion. As for the liquid waste treatment of Bukittinggi National Stroke Hospital has WWTP (Waste Water Treatment Installation). Waste generated must be managed properly so as not to cause negative impact for patients, visitors, employees, and the surrounding community. The purpose of this study is to Apply Environmental Accounting Analysis in Waste Management and Social Responsibility at Bukittinggi National Stroke Hospital. This research is a qualitative research. Data collection techniques are interviews and documentation and data used are primary and secondary data. The findings of the National Hospital of Stroke Bukittinggi have made the process of Identification, Recognition, Measurement, Recording, Presentation, and Disclosure as well as those described in Government Accounting Standards as of June 13, 2010. SAP No. 1 describes the presentation of financial statements. Where is the National Hospital of Bukittinggi Stroke. National Hospital of Stroke Bukittinggi has done their waste management well. Bukit Tinggi Stroke National Hospital which has already spent its environmental expenses

The Mitigation of the French Nuclear Option: New Industrial Realism and Technical Democracy

2002 ◽  
Vol 13 (2) ◽  
pp. 263-279 ◽  
Author(s):  
Dominique Finon
Keyword(s):  
Waste Management ◽  
Electricity Markets ◽  
Social Preferences ◽  
Public Inquiry ◽  
The Future ◽  
Parliamentary Committee ◽  
Set Up ◽  
The Stability ◽  
The Cost ◽  
Phase Out

Nuclear phase-out policies and the European obligation to liberalise electricity markets could put the French nuclear option dramatically at risk by influencing social preferences or by constraining power producers' investment choices in the future. So far, the particular institutional set-up which has allowed the efficient build-up and operation of several series of standardised reactors preserves the stability of the main elements of the option. However, important adaptations to the evolving industrial and political environment occur and contribute to changing the option. Some institutional changes (such as local public inquiry, creation of a Parliamentary committee, independence of safety authorities) and divergence between industrial interests already allow debates on internal options such as reprocessing, type of waste management deposits, ordering of an advanced PWR. These changes improve the cost transparency, even if internalisation of nuclear externalities (cost of insurance, provisions for waste management) is still incomplete. However, when effective, this internalisation would not affect definitively the competitive position of the nuclear production because of the parallel internalisation of CO2 externalities from fossil fuel power generation in the official rationale. Consequently the real issue for the future of the nuclear option in France remains the preservation of social acceptability in the perception of nuclear risks.

ANALISIS KEBIJAKAN AKUNTANSI PERSEDIAAN PITA CUKAI PADA KPPBC TIPE MADYA CUKAI KEDIRI

INFO ARTHA ◽  
2021 ◽  
Vol 5 (1) ◽  
pp. 25-44
Author(s):  
Deni Herdiyana
Keyword(s):  
Data Collection ◽  
Research Method ◽  
Business Processes ◽  
Accounting Standards ◽  
Field Studies ◽  
Research Data ◽  
Qualitative Approach ◽  
Data Collection Methods ◽  
Government Accounting ◽  
Collection Methods

This research was conducted to analyze the accounting policy for excise tape inventory which is implemented in the KPPBC Type Madya Cukai Kediri. The research method used is through a qualitative approach. To support this research, data collection methods were carried out which included literature studies and field studies related to the supply of excise stamps for the 2019. The results of the study can be concluded that KPPBC TMC Kediri has recognized and recorded excise inventory accounting by applying accrual basis and as a whole is in accordance with the regulations of government accounting standards, but there is an acknowledgment of inventory excise stamps in KPPBC TMC Kediri which is not yet in accordance with PMK Number 224/PMK.05/2016. Furthermore, KPPBC TMC Kediri has implemented the SAKTI application to support its accounting business processes. Penelitian ini dilakukan untuk menganalisa kebijakan akuntansi persediaan pita cukai yang diimplementasikan di KPPBC Tipe Madya Cukai Kediri. Metode penelitian yang digunakan adalah melalui pendekatan kualitatif. Untuk mendukung penelitian tersebut, dilakukan metode pengumpulan data yang mencakup studi kepustakaan dan studi lapangan terkait persediaan pita cukai TA 2019. Hasil penelitian dapat disimpulkan bahwa KPPBC TMC Kediri telah melakukan pengakuan dan pencatatan akuntansi persediaan  cukai dengan penerapan basis akrual dan secara keseluruhan telah sesuai dengan peraturan standar akuntansi pemerintahan, namun terdapat salah satu pengakuan persediaan pita cukai di KPPBC TMC Kediri yang belum sesuai dengan PMK Nomor 224/PMK.05/2016. Selanjutnya,  KPPBC TMC Kediri telah mengimplementasikan aplikasi SAKTI untuk menunjang proses bisnis akuntansinya.

Paperometer: A Low-Cost Incentive Spirometer

2020 ◽  
Author(s):  
Shonit Nair Sharma ◽  
Devrina Chidambaram ◽  
Gianna Mizzi ◽  
Daniel Rosen ◽  
Kristin Slaughter ◽  
...  
Keyword(s):  
Lung Function ◽  
Medical Devices ◽  
Low Cost ◽  
Environmental Friendliness ◽  
Global Pandemic ◽  
Innovative Solution ◽  
Repeated Use ◽  
Functional Prototype ◽  
The Cost ◽  
Respiratory Rehabilitation

Abstract As a preemptive response to the widespread need for respiratory medical devices developing in the wake of the COVID-19 pandemic, we propose a low-cost incentive spirometer for respiratory rehabilitation in patients with reduced lung function. An incentive spirometer manufactured entirely out of recyclable material, termed “Paperometer,” aims to address the multifaced problem of medical device inaccessibility: high cost, lack of user- or environmental-friendliness, and unavailability to those who need them the most. Operating in accordance with governing physical formulae including Ohm’s law and the Hagen-Poiseuille equation, Paperometer is intended to improve the user’s lung function through repeated use of the device, which facilitates slow, deep breaths of air. Several prototypes were created based on a list of design criteria established through background research and stakeholder interviews. From four initial prototypes, all created predominantly from simple foldable geometries, one design was selected for further iteration. The most promising functional prototype was crafted from recyclable plastic and paper folded into various shapes including a box, tube, and pinwheel. The Paperometer concept stands as an innovative solution to reduce the cost and environmental burden of meeting the demand for medical devices. Once validated, the device may serve as an important tool in combating the ongoing global pandemic.

scholarly journals The role of health and safety experts in the management of hazardous and toxic wastes in Indonesia

2018 ◽  
Vol 31 ◽  
pp. 07011
Author(s):  
Supriyadi ◽  
Hadiyanto
Keyword(s):  
Waste Management ◽  
Hazardous Waste ◽  
Occupational Safety ◽  
Management Practices ◽  
Health And Safety ◽  
Occupational Safety And Health ◽  
Toxic Waste ◽  
Hazardous Waste Management ◽  
Safety And Health ◽  
Health Experts

Occupational Safety and Health Experts in Indonesia have an important role in integrating environmental health and safety factors, including in this regard as human resources assigned to undertake hazardous waste management. Comprehensive knowledge and competence skills need to be carried out responsibly, as an inherent professional occupational safety and health profession. Management leaders should continue to provide training in external agencies responsible for science in the management of toxic waste to enable occupational safety and health experts to improve their performance in the hierarchy of control over the presence of hazardous materials. This paper provides an overview of what strategies and competencies the Occupational Safety and Health expert needs to have in embracing hazardous waste management practices.

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