Proceedings of the International Conference on Sustainable Green Tourism Applied Science - Social Applied Science 2025 (ICOSTAS-SAS 2025)

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Implementation of Green Accounting in Medical Waste Management

Authors
I Gusti Ayu Astri Pramitari1, *, Kadek Nita Sumiari1, Ni Made Ayu Dwijayanti1, Ketut Nurhayanti1
1Accounting Department, Politeknik Negeri Bali, Bali, Indonesia
*Corresponding author. Email: astripramitari@pnb.ac.id
Corresponding Author
I Gusti Ayu Astri Pramitari
Available Online 14 November 2025.
DOI
10.2991/978-94-6463-882-0_63How to use a DOI?
Keywords
Green Accounting; Health Industry; Medical Waste Management
Abstract

A clinic is a medical service organized by more than one type of health worker. In carrying out its operational activities, one of the major challenges faced by health service providers is related to medical waste management. Medical waste is a challenge for health service providers because it requires special storage or management. The purpose of this study is to determine the implementation of green accounting in medical waste management in clinics. This research will be carried out at the LM clinic, which is located in Badung. The data analysis technique used is qualitative data analysis, which includes data reduction, data presentation, and concluding. Techniques used to test data validity include triangulation, which involves verifying the data’s validity through an external method or by comparing it with the data. This study shows that LM Clinic already has a proper SOP for medical waste management, and the expenses are reported in their financial statement as cleaning expenses, repair and maintenance expenses, and other expenses. Based on the green accounting concept, environmental costs that arise should be grouped separately based on accounts related to the environment.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Conference on Sustainable Green Tourism Applied Science - Social Applied Science 2025 (ICOSTAS-SAS 2025)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
14 November 2025
ISBN
978-94-6463-882-0
ISSN
2352-5398
DOI
10.2991/978-94-6463-882-0_63How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - I Gusti Ayu Astri Pramitari
AU  - Kadek Nita Sumiari
AU  - Ni Made Ayu Dwijayanti
AU  - Ketut Nurhayanti
PY  - 2025
DA  - 2025/11/14
TI  - Implementation of Green Accounting in Medical Waste Management
BT  - Proceedings of the International Conference on Sustainable Green Tourism Applied Science - Social Applied Science 2025 (ICOSTAS-SAS 2025)
PB  - Atlantis Press
SP  - 550
EP  - 557
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-94-6463-882-0_63
DO  - 10.2991/978-94-6463-882-0_63
ID  - Pramitari2025
ER  -