Rahmawaty Lasya’ Bandri, Aulia (2025) Analisis Penerapan Akuntansi Lingkungan Pada Rumah Sakit Umum Daerah Mandau Kecamatan Mandau Kabupaten Bengkalis. Other thesis, Universitas Islam Riau.

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Abstract

This research aims to examine the application of environmental accounting in Mandau Regional General Hospital, Mandau District, Bengkalis Regency. This research refers to PSAK No.201 Presentation of Financial Statements and Hansen and Mowen's theory to categorize the components of environmental cost reports, and uses the Regional Management Information System (SIMDA) as a tool in data collection. The method used in this research is a qualitative approach with primary and secondary data collection. Primary data was obtained through interviews with the finance department of RSUD Mandau, while secondary data was taken from existing financial records. The results showed that Mandau Regional Hospital in allocating environmental costs in the presentation and disclosure is not in accordance with PSAK No.201, the environmental cost report is not presented specifically in the financial statements of Mandau Regional Hospital and does not disclose information about environmental costs in the Notes to Financial Statements (CALK) of Mandau Regional Hospital. In the identification of environmental costs allocated by Mandau Regional Hospital, it is not in accordance with the Hansen and Mowen theory category, this is because environmental costs in the prevention cost category are not in accordance with the theory. Keywords: Environmental Accounting, Mandau Hospital, Environmental Costs.

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