Amanah Metaphor in Medical Waste Prevention Effects Environmental Cost Accounting

Abstract

This study aims to determine the application of environmental cost accounting in Islamic Hospitals which is framed in the concept of the metaphor of Amanah as an effort to prevent medical waste that can damage the environment. The object of this research is the Faisal Islamic Hospital in Makassar. This study is qualitative approach with a case study approach. The results showed that Faisal Islamic Hospital has maintained and maintained the environment in accordance with Standard Operating Procedures (SPO). Faisal Islamic Hospital has implemented environmental cost accounting which includes identification, recognition, measurement, presentation, and disclosure. The policies implemented by the hospital are a form of vertical accountability to Allah swt and horizontal accountability to humans and the environment. The theoretical and practical benefits of this research are as material for further research that can be developed by their respective ideas and creativity and can be used as material for hospital considerations regarding the application of Environmental Cost Accounting as a form of social responsibility towards the environment, especially in terms of hospital waste management

Handling Externalities In Environmental Accounting at XYZ Hospital: A Perspective of Amanah Metaphors

“…Actual data is disclosed and determined by the company itself or other organizations (Sari, 2017). Until now, there are no specific regulations governing environmental cost accounting, so the practice of environmental cost accounting still depends on hospital policies and voluntary data disclosure (Abdullah et al, 2021).…”

“…However, the study did not disclose in detail the environmental costs incurred by the company. Abdullah et al (2021) again examined environmental accounting at Islamic hospitals based on the metaphor of Trust. However, this study also did not include information on the environmental costs of hospitals.…”

Green Accounting Based Tabligh at Sugar Factory in Indonesia

“…The costs contained in environmental cost accounting are maintenance costs, prevention costs, purchasing costs, management costs, and environmental cost savings. [7] said that connection with the impact caused by the company, it is necessary to apply environmental cost accounting to identify, recognize, measure, present, and disclose the company's environmental costs by existing regulations. In accounting, environmental costs are divided into two, namely direct environmental costs and indirect environmental costs [8].…”