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All Journal The Indonesian Accounting Review Scientific Journal of Reflection : Economic, Accounting, Management and Business Journal on Education Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Darma Agung Ekopem: Jurnal Ekonomi Pembangunan Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Jurnal Ekonomi dan Bisnis Lamahu: Jurnal Pengabdian Masyarakat Terintegrasi Jurnal Akuntansi Kontemporer
Leopold Melkiano Triangga Dawu
Universitas Katolik Widya Mandira
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Public Health Social Sciences

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Journal : Jurnal Akuntansi Kontemporer

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GREEN ACCOUNTING IN PRACTICE: COMPARATIVE COST ANALYSIS OF MANAGEMENT AT A KUPANG HOSPITAL Manehat, Beatrix Yunarti; Sonbay, Yolinda Yanti; Dawu, Leopold Melkiano Triangga; Wutun , Maria Bernadethe Mawarni Gelu; Hermanus , Chantika Elisabeth
Jurnal Akuntansi Kontemporer Vol. 17 No. 3 (2025): Jurnal Akuntansi Kontemporer
Publisher : Widya Mandala Surabaya Catholic University

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Abstract

Research Purposes. This study evaluates the comparative costs of using incinerators and third-party services in medical waste management at Hospital X. Research Methods The research employs a qualitative approach through interviews, observations, and document analysis. Research Results and Findings The findings reveal that since the incinerator malfunctioned in 2020, Hospital X has lost up to IDR 22.5 billion in revenue over five years and has incurred costs ranging from IDR 359.6 million to IDR 539.4 million for third-party services. Without an operational incinerator, waste management costs have increased, and revenue losses have persisted. Therefore, investment in repairing or procuring an incinerator is recommended to enhance waste management efficiency and ensure the hospital's financial sustainability. The implications of these findings reveal that dependence on third-party waste management leads to substantial cost burdens and long-term revenue loss. A strategic implication is the need for hospitals to reinvest in incinerator facilities to enhance cost efficiency, support sustainable waste policies, and ensure regulatory compliance.
Co-Authors Adiutrix Maria Irayanti Seran Alfonsus Rodriques Suninono Antonius Y. W Timuneno Baso, Susana Purnamasari Beatrix Yunarti Manehat Hermanus , Chantika Elisabeth Jagu, Desidaria Ayuhandini Jaimun, Elfrida Trivonia Jaja, Aurelius Mikael Lengi Jena, Marie Teresa Avilla Manbait Jesus, Monica Perera De Karma, Aprilia Kenas, Familia Fernanda Kolin, Patricia Kristina Wada Betu Loe, Maria Gracelinda Malaikosa, Merlyn Salomi Malut, Maria Goreti Manane, Desmon Redikson Maria Odriana Veronica Moi Maria Odriana Veronica Mooi Maria Odriana Veronika Moi Meo, Albertina Nufninu, Penina Rekong, Karolina Rere Paulina Bibiana Riwu, Elda Selfiana Goetha Seran, Adiutrix Maria Irayanti Seran, Maria Bernadette Esy Sofia, Maria Ananias Suninono, Alfonsus Rodriques Susana Purnamasari Baso Tanenofunan, Theresia Taseseb, Jilienre Ans Wutun , Maria Bernadethe Mawarni Gelu Yolinda Yanti Sonbay