Main Article Content


After focusing on handling Covid-19, all countries face Covid-19 medical waste. Covid-19 medical waste in Indonesia reached 18,460 tons as of 27 July 2021. The number of waste management facilities did not follow the increased volume of hazardous medical waste. The government has compiled the construction of hazardous medical waste management facilities from health facilities into the Government Work Plan (RKP) for 2022. The budget allocated for the construction facility is quite large. An analysis is needed from the budget management perspective to achieve the right goals and objectives of the program. This research used literature studies from various relevant sources. Data analysis uses an environmental cost accounting perspective consisting of prevention, detection, and internal and external failure costs. The results show that from all aspects of these costs, the government has fulfilled them through the main program and supporting programs. Each program has a budget but no details of every need. The government has not budgeted for technology development, human resource development, collaboration with the private sector, and other impacts that have the potential to hinder the management of hazardous medical waste from health facilities.


hazardous waste management environmental cost accounting waste management facilities Covid-19

Article Details

How to Cite
Amanah, I. N. (2022). Environmental Cost Accounting: Behind the Major Project for the Construction of a Covid-19 Hazardous Waste Management Facility. Jurnal Perencanaan Pembangunan: The Indonesian Journal of Development Planning, 6(2), 186 - 201.


  1. Abidah, H. N., Ismah, H. A., Irmayanti, S., Nurika, G., & Wikurendra, E. A. (2021). The Effectivity of Solid Medical Waste Management in Pandemic Era. Journal of Public Health for Tropical and Coastal Region, 4(3), 98–107.
  2. Adiyasha, D. L. I. (2021). Public-Private Partnership in Handling Corona Virus Disease 2019 in DKI Jakarta Province. 13(2), 161–174.
  3. Alomari, A. H., Aga, O., El Sahmarany, L., Hegazi, M., & Almulla, L. (2021). Public perception towards medical waste generated in the environment during the COVID-19 pandemic in Eastern Province, Saudi Arabia. Heliyon, 7(11).
  4. Bandaso, A., & Ayuningtyas, D. (2019). Management of Medical Waste in Developing Countries: A Systematic Review. 48–48.
  5. (2021). Siti Nurbaya Tegaskan Tak Beri Toleransi Pengusaha yang Impor Limbah B3.
  6. Das, A. K., Islam, M. N., Billah, M. M., & Sarker, A. (2021). COVID-19 pandemic and healthcare solid waste management strategy – A mini-review. In Science of the Total Environment (Vol. 778). Elsevier B.V.
  7. Ditjen PSLB3 MoEF. (2020). Rencana Strategis Direktorat Jenderal Pengelolaan Sampah, Limbah dan B3 Tahun 2020-2024.
  8. Goswami, M., Goswami, P. J., Nautiyal, S., & Prakash, S. (2021). Challenges and actions to the environmental management of Bio-Medical Waste during COVID-19 pandemic in India. Heliyon, 7(3), 1–13.
  9. Intan, G. (2021). Kasus COVID-19 Melonjak, Limbah Medis Capai 18.460 Ton. Voa Indonesia.
  10. (2022). Limbah Medis Covid-19 Kian Menumpuk, Berapa Jumlahnya? blob:
  11. Kementerian Koordinator Bidang Pembangunan Manusia dan Kebudayaan. (2021). Soroti Penanganan Limbah Medis yang Meningkat Selama Covid-19. Kementerian Koordinator Bidang Pembangunan Manusia Dan Kebudayaan.
  12. Kriswibowo, A., Wahyuningtiyas, A., Kusmayadi, N. W., & Prasetyo, K. (2021). Kerjasama Pemerintah dan Swasta Dalam Pengelolaan Limbah Medis Covid-19 di Kota Madiun. Public Inspiration: Jurnal Administrasi Publik, 6(1), 8–18.
  13. Litha, Y. (2020). Hingga 2024, KLHK akan Bangun Fasilitas Pengelolaan Limbah B3 Medis di 32 lokasi. VOA Indonesia.
  14. Maalouf, A., & Maalouf, H. (2021). Impact of COVID-19 pandemic on medical waste management in Lebanon. Waste Management and Research, 39(1_suppl), 45–55.
  15. Myhre, S., Habtemariam, M. K., Heymann, D. L., Ottersen, T., Stoltenberg, C., Ventura, D. de F. L., Vikum, E. F., & Bergh, A. (2022). Bridging global health actors and agendas: the role of national public health institutes. Journal of Public Health Policy.
  16. Patrício, A. L., Prata, J. C., Walker, T. R., Duarte, A. C., Ouyang, W., Barcelò, D., & Rocha-santos, T. (2020). Since January 2020 Elsevier has created a COVID-19 resource centre with free information in English and Mandarin on the novel coronavirus COVID- 19 . The COVID-19 resource centre is hosted on Elsevier Connect, the company‘s public news and information. January.
  17. Permenkes Nomor 18 Tahun 2020 Tentang Pengelolaan Limbah Medis Fasilitas Pelayanan Kesehatan Berbasis Wilayah, 21 Journal of Chemical Information and Modeling 1 (2020).
  18. Rencana Kerja Pemerintah Tahun 2022, (2021). Terbaru/RKP No - 85 Tahun 2021_Perpres_851.pdf
  19. Singh, N., Tang, Y., Zhang, Z., & Zheng, C. (2020). Since January 2020 Elsevier has created a COVID-19 resource centre with free information in English and Mandarin on the novel coronavirus COVID- 19 . The COVID-19 resource centre is hosted on Elsevier Connect, the company‘s public news and information. January.
  20. Surat Edaran Menteri Lingkungan Hidup tentang Pengelolaan Limbah Infeksius (Limbah B3) dan Sampah Rumah Tangga dari Penangananan Corona Virus Diseas (COVID-19), (2021).
  21. Undang-Undang Republik Indonesia Nomor 32 Tahun 2009 tentang perlindungan dan pengelolaan lingkungan hidup, Undang-Undang Republik Indonesia (2009).
  22. Yogiswari, N. L. P. P., Budiasih, I. G. A. N., Sudana, I. P., & Mimba, N. P. S. H. (2021). Implementation of environmental cost accounting during the COVID-19 pandemic in medical waste management. Linguistics and Culture Review, 6, 264–276.