Analysis Of Green Accounting To Support Corporate Social Responsibility (Case Study : Semen Gresik Hospital)

Abstract

The Implementation of green accounting in hospital activities is the first step to solved environmental problems. Implementation of green accounting will work up the ability to minimize the environmental problem. The purpose of this accounting process is to improve the efficiency of environmental management by assessing environmental activities from a cost point of view (environmental cost). This research is a descriptive qualitative study using case studies method on Semen Gresik Hospital. This study aims to determine how to conduct environmental management and the application of the concept of green accounting. The research results revealed that Semen Gresik Hospital has not implemented the concept of green accounting yet. This can be seen in the identification of costs, there is no aspect of measurement and clear classification how a costs is categorized as environmental costs or not. The results also showed that the Semen Gresik Hospital had not made the environmental financial report.

The Effect of Green Accounting Implementation on Improving the Environmental Performance of Mining and Energy Companies in Indonesia

“…Based on the results of hypothesis testing conducted, it is known that the implementations of recycled materials, renewable energy, and green cost allocation have a positive effect on improving environmental performance mining and energy companies in Indonesia. This result is in accordance with Marota (2017), Hendratno (2016), and Khoirina (2016. This result is also consistent with the legitimacy theory.…”

“…Furthermore, complete and accurate environmental information will produce good environmental performance (Deswanto & Siregar, 2018). The results of Khoirina (2016) and Khoiruman and Haryanto (2017) explained that disclosure of environmental costs to management had a positive effect on environmental performance. The results of similar studies were also found related to the application of green accounting to improving environmental performance (Hendratno, 2016).…”

Amanah Metaphor in Medical Waste Prevention Effects Environmental Cost Accounting

“…The application of environmental cost accounting aims to find out how much environmental costs are incurred in managing the waste by using an accounting system so that it can minimize the costs incurred and can control the company's responsibility in protecting the surrounding environment. (Ibrahim & Souleiman, 2018;Khoirina, 2016). Environmental cost accounting needs to be reported separately based on the cost classification.…”

Determining Factors in Application of Green Accounting at Public Hospitals

“…Hospitals as health organizations are expected to be responsible, to prevent or reduce the impact of bad things that can cause damage to the environment and the community around the hospital (Khoirina, 2016). As a form of hospital responsibility, it is hoped that there will be accounting treatment for company waste management (Trisnawati, 2014;Islamey, 2016), and what is considered more appropriate to use is green accounting, because it is more fundamental and has ecological nuances (Gallhofer and Haslam, 1997;Greenham , 2010;Thornton, 2013) which is based on the theory of three basic pillars of corporate responsibility Elkington (1997Elkington ( , 2001 namely economic responsibility (profit), social responsibility (people), and environmental responsibility (planet) (Lako, 2018;and Wibisono, 2007), so that the application of green accounting in hospitals will be based on financial, social and environmental activities (Ashari, et.al., 2020).…”