“…There have been many studies examining waste management for medical waste (Adiputra et al, 2019;Sisdyani et al, 2020), and non-medical waste (Huang et al, 2019;Huseno, 2018;Moedjanarko & Frisko, 2013;Ridwan et al, 2019). However, most of the research focuses on the application of environmental accounting (Dewi, 2019;Patma et al, 2018;Prasetyo & Adi, 2020;Ratulangi et al, 2018;Sukirman-Suciati, 2019), and environmental management accounting (Albelda, 2011;Christine et al, 2019;Dewi et al, 2017;Latan et al, 2018;Qian et al, 2018;Setthasakko, 2010;Solovida & Latan, 2017).…”