Green Accounting dalam Pengelolaan Biaya Lingkungan: Evaluasi Penerapan Environmental Management Accounting

Purpose– This study aims to evaluate the implementation of Green Accounting at RSUD Konawe, particularly in the processes of identifying, classifying, and disclosing environmental costs arising from waste management activities through the perspective of Environmental Management Accounting (EMA). Design/methodology– This study employed a descriptive qualitative case study approach. Data were collected through in-depth interviews and documentation. The informants consisted of the Head of the Finance Subdivision, a finance staff member, and the Head of Environmental Health (Kesling) at RSUD Konawe. The data were analyzed using the Environmental Management Accounting (EMA) framework through the Planning, Budgeting, Implementation, Operation, Evaluation, and Follow-up (PPOPET) approach. Findings– RSUD Konawe has implemented environmental management through waste segregation, B3 waste treatment, IPAL, and 3R practices. However, Green Accounting remains partial, as environmental costs are embedded in general operational expenses without separate classification or disclosure. The EMA-PPOPET framework reveals that physical environmental activities are well implemented, but monetary information remains insufficiently integrated into the accounting system. This study contributes by integrating physical and monetary environmental activities in a regional public hospital context.