Comparative Analysis of Environmental Management Accounting at Community Health Centers in the Pandemi Covid-19 Period to Evaluate Performance Environment

Rizki Putri Elisa, Marhaendra Kusuma, Rike Selviasari

Abstract


This study aims to analyze differences in the application of environmental management accounting at the Community Health Centers in Kediri Regency and Kediri City, East Java during the Covid-19 pandemic to evaluate environmental performance. This study uses a quantitative descriptive method. Based on the results of the data analysis, the two puskesmas have measured environmental costs but have not yet prepared an environmental cost report. Waste management at the two puskesmas during the Covid-19 pandemic was quite good, this can be seen from the efforts of the two puskesmas in preventing environmental management failure during the Covid-19 pandemic. The environmental performance of the Puskesmas Ngadiluwih is better than that of the Puskesmas Kota Wilayah Selatan, this can be seen from the suitability of the PROPER criteria regarding the completeness of environmental documents. The novelty of this research is to compare the application of environmental management accounting during the Covid-19 pandemic in two puskesmas.



Keywords


environmental costs, environmental performance, puskesmas

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References


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DOI: https://doi.org/10.30596/miceb.v1i0.211

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