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Penatari, Resi Intan
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Towards Sustainable Practices: Green Accounting Implementation and Reporting Model in a Water Supply Utility Penatari, Resi Intan; Pamastutiningtyas , Terrensia Sekar; Bintang, Rauhulloh Ayatulloh Khomeini Noor
Academia Open Vol 8 No 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.8.2023.7814

Abstract

This study presents a comprehensive analysis of the implementation of green accounting in a local water supply utility (PDAM) and introduces a green accounting-based reporting model. The research aims to assess the internal and external perspectives of green accounting adoption within PDAM Sukoharjo, employing a descriptive qualitative method. Findings indicate that PDAM Sukoharjo has not fully embraced the green accounting concept. However, this study contributes by introducing a reporting model founded on green accounting principles, promising to enhance stakeholder satisfaction and promote sustainable practices in the water supply sector. Highlight: The study assesses the implementation of green accounting in a local water supply utility, offering insights into its adoption within the sector. Findings reveal that PDAM Sukoharjo has room for improvement in fully embracing the green accounting concept for sustainable practices. The research introduces a novel green accounting-based reporting model aimed at enhancing stakeholder satisfaction and promoting sustainability in the water supply industry. Keyword: Green Accounting, Water Supply Utility, Sustainability, Reporting Model, Stakeholder Satisfaction
Implementation of Accountability in the Management of PKU Muhammadiyah Sukoharjo Hospital Pujiatmoko, Eko; Penatari, Resi Intan; Pamastutiningtyas, Terrensia Sekar; Jayanti, Suci
Jurnal Manajemen Dayasaing Vol. 26 No. 1 (2024): Jurnal Manajemen Dayasaing
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/dayasaing.v26i1.6386

Abstract

This research aims to explain the accountability of the management of the PKU Muhammadiyah Sukoharjo hospital from five aspects, namely legal and honesty aspects, process aspects, program aspects, policy aspects and financial aspects. This research uses a qualitative method from a phenomenological perspective. The data collection technique used was triangulation using in-depth interviews, observation and documentation. Data analysis was carried out in three stages, namely data reduction, data presentation, and drawing conclusions. The results of this research show that hospital management accountability. PKU Muhammadiyah Sukoharjo seen from the first five aspects, legal and honesty aspects states that there is no KKN at the employee, nurse and staff selection stage and carries out tasks in accordance with the established SOP. Second, aspects of the hospital program. PKU Muhammadiyah Sukoharjo provides training programs and workshops for doctors, nurses and other employees. The three aspects of the process indicate that the main tasks and functions have been carried out well, marked by appropriate service times according to procedures and affordable costs. Fourth, the policy aspect, policies made by the director such as costs, quality, SOPs that must be fulfilled. Fifth, financial accountability, there is no transparency regarding hospital financial reports. PKU Muhammadiyah Sukoharjo towards the community, apart from that there were no reports of hospital activity. PKU Muhammadiyah Sukoharjo therefore does not comply with the rules of PSAK No. 45 concerning financial reporting of non-profit organizations.
Co-Authors Eko Pujiatmoko Jayanti, Suci Pamastutiningtyas , Terrensia Sekar Pamastutiningtyas, Terrensia Sekar Rauhulloh Ayatulloh Khomeini Noor Bintang