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All Journal Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Indovisi
Leiwakabessy, Theophilia Fina Febrione
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Humanities Economics, Econometrics & Finance Social Sciences

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Penerapan akuntansi manajemen lingkungan dalam pengelolaan limbah medis: studi kualitatif pada rumah sakit khusus daerah Ropena, Hendry Dunand; Leiwakabessy, Theophilia Fina Febrione; Gainau, Paskanova Christi
Jurnal Indovisi Vol. 7 No. 1 (2025): Jurnal Indovisi
Publisher : Indonesian Indovisi Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32698/19071408

Abstract

The development of hospital services has led to increased operational activities that potentially generate environmental impacts, particularly through the management of medical and non-medical waste. Environmental management accounting serves as an important instrument to ensure that these impacts are managed in an accountable and sustainable manner. This study aims to analyze the implementation of environmental management accounting at the Regional Specialized Hospital of Maluku Province by examining the processes of identification, recognition, measurement, presentation, and disclosure of environmental costs. The main issue addressed in this study lies in the gap between existing environmental management practices and accounting systems that have not yet explicitly represented environmental costs. This study employs a descriptive approach, with data collected through in-depth interviews with nine key informants, direct observation, and analysis of hospital financial documents. The findings indicate that environmental costs have been identified and allocated; however, they are still recorded on a cash basis, integrated into general operational expenses, and not specifically disclosed in financial statements. The implications of this study underscore the need to strengthen environmental management accounting systems to enhance transparency, accountability, and sustainability-oriented decision-making in the public healthcare sector.
KEY DETERMINANTS DRIVING AUDITEE SATISFACTION-TECHNICAL AUDIT DOMINANCE AND RESPONSIVENESS BACKFIRE IN MALUKU Leiwakabessy, Theophilia Fina Febrione; Lewaru, Trisna Sary; Kriswantini, Dwi; Putuhena, Hempry; Fauzan, M Rifkhi
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 7 No. 1 (2026): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.7.1.107-121

Abstract

This study examines the influence of audit quality dimensions on auditee satisfaction in the Indonesian public sector, specifically within the Maluku Provincial Government. Using the AUDITQUAL framework, this quantitative study employs a survey design with 138 respondents from Regional Government Organizations (OPD). Data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) to test the relationships between six audit quality dimensions (reputation, expertise, capability, independence, responsiveness, and empathy) and auditee satisfaction. Four of six hypotheses were supported. Expertise emerged as the strongest predictor of auditee satisfaction, followed by capability, reputation, and independence. Interestingly, responsiveness showed a significant negative relationship with auditee satisfaction, while empathy had no significant effect. This research addresses the gap in auditee perspective studies in Indonesian public sector auditing, revealing that technical quality dimensions outweigh service quality in determining satisfaction, contrary to private sector findings. The negative effect of responsiveness provides new insights into auditor-auditee dynamics in governmental contexts. Auditee satisfaction is more determined by auditor technical quality compared to relational quality. The stewardship theory framework that emphasizes that auditors as stewards need to build trust through professional competence and independence, not through emotional closeness that can threaten objectivity
Co-Authors Gainau, Paskanova Christi Hempry Putuhena Kriswantini, Dwi Lewaru, Trisna Sary M. Rifkhi Fauzan S Ropena, Hendry Dunand