Implementation of Green Accounting in Business Sustainability at Public Hospitals in Malang Raya

Abstract

Hospitals as health organizations whose business operations have an impact on the environment and society are expected to be responsible for preventing or reducing adverse impacts that may cause damage to the environment and the surrounding communities that are affected. This study aims to determine the effect of the implementation of green accounting at public hospitals in Malang Raya on business sustainability. This research is a survey research with descriptive quantitative and correlational approaches. Collecting data with a questionnaire to 38 research samples from a population of 40 public hospitals scattered in Malang District, Malang City and Batu City. The sample selection uses a probability sample with a snowball sampling technique. The results showed that the implementation of green accounting at public hospitals in Malang Raya had an effect of 15.0% (or 12.7% moderate) on business sustainability, and 85.0% (or 87,3% moderate) the rest is influenced by other factors besides the implementation of green accounting. The novelty of the research is the implementation of green accounting which involves financial, social and environmental activities to measure business sustainability.

Sağlik Alaninda Yeşi̇l Muhasebe İle İlgi̇li̇ Yapilan Çalişmalarin Bi̇bli̇yometri̇k Hari̇talamasi

“…In addition, it was seen that wastes were managed correctly in these hospital and environmental costs were also incurred. Ashari and Anggoro (2020) found in their study in public hospitals in Malang Raya that green accounting practice had a 15.0% effect on business sustainability and the remaining 85.0% was affected by other factors aside from green accounting. showed in a study conducted at Public Hospitals in Malang Raya that green accounting practices based on financial activities, social activities, and environmental activities were applied properly and consistently.…”

Mewujudkan Keberhasilan Usaha dengan Penerapan Akuntansi Hijau

“…Indikator penerapan akuntansi keuangan telah dikembangkan dalam penelitian lainnya. Sedangkan indikator yang digunakan dalam mengukur variabel keberhasilan usaha adalah (a) meningkatkan permodalan, (b) penambahan sumber daya manusia, (c) peningkatan jasa layanan dan (d) peningkatan penjualan [38,39,40,41].…”

How is the Application of Green Accounting in Public Hospitals Based on the Public Hospital Classification?

“…The basic pillar of green accounting information is integrated environmental, social and financial accounting information (Deegan, 2003;Lako, 2018). This green accounting is expected to be a financial report that combines environmental, social and financial information used in making economic decisions (Ashari, 2019;Ashari, Muawanah & Lisa, 2020;Ashari & Anggoro, 2020;Ashari & Anggoro, 2021a;Ashari & Anggoro , 2021b;Ashari & Anggoro, 2021c;Ashari, Muawanah & Lisa, 2022).…”