Implementation Of Environmental Accounting And Environmental Management Strategies At Puskesmas To Improve Financial Performance

Abstract

The increasing development of health organizations in Indonesia is currently one of the main causes of environmental problems. Environmental accounting and environmental management strategies are needed to identify environmental impacts and their effects on financial performance. This study aims to find out and analyze the application of environmental accounting and environmental management strategies in improving financial performance from an Islamic perspective at the Buay Nyerupa Health Center, West Lampung Regency. This study uses a qualitative research method that emphasizes the in-depth understanding of a problem. The results of the study show that the management and minimization of environmental damage at the Buay Nyerupa Health Center has been implemented quite well in accordance with the Statement of Financial Accounting Standards (PSAK) No.5. Although it is not yet detailed for the budget at the Puskesmas, there are already some, namely the general activity plan cost, operational cost, as well as planning cost and expenditure budget. However, because the Buay Nyerupa Health Center has not yet become a BLUD (Regional Public Service Agency), its performance cannot be implemented optimally, so its financial performance cannot be measured. In addition, in terms of managing financial reports, the Puskesmas have implemented the appropriate Sharia principles, namely fairness and trustworthiness.
 Keywords: environmental accounting, environmental management strategy, financial performance