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All Journal Journal of Islamic Accounting and Finance Research Jurnal Pengabdian Kepada Masyarakat Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik
Muhammad Hasyim Ashari
STIE Indocakti Malang
Religion Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Veterinary Other

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How is the implementation of green accounting in public hospital? Muhammad Hasyim Ashari; Yudhi Anggoro
Journal of Islamic Accounting and Finance Research Vol 3, No 1 (2021)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2021.3.1.7519

Abstract

Purpose - The purpose of this study is to find out the implementation of green accounting in Public Hospitals in Malang and to determine the preferences of Public Hospitals in running their business.Method - This research is a descriptive quantitative study conducted by survey method. The total of population are 40 Public Hospitals in Malang Raya and the sample obtained as respondents are 37 Public Hospitals spread across Malang District, Malang City and Batu City.  The sample selection used probability sampling by sending a questionnaire to the entire population.  Result - The results showed that the green accounting practices in Public Hospitals in Malang Raya based on financial activities, social activities and environmental activities had been implemented properly and consistently. Public Hospitals with higher types tended to be better and more consistent in applying green accounting than Public Hospitals with lower types (classes).Implication - With the awareness of Public Hospitals in Malang Raya to implement green accounting in the accountability of their business activities, it can have an impact, especially on environmental sustainability and the welfare of the community around the Public Hospital from the impact of the resulting waste.Originality - The concept of green accounting can also be implemented to Public Hospitals as a public entity. On this basis, of course, it is necessary to conduct research on the implementation of green accounting in Public Hospitals as a public entity so that in its operational activities it does not only consider the financial aspects to generate profits, but also considers environmental and social aspects. As a result, its business can have an impact especially on environmental sustainability and the welfare of the community around Public Hospitals from the impact of the waste produced.
Peningkatan Nilai Tambah Komoditas Labu Madu (Butternut Squash) Menjadi Keripik Labu Madu Muhammad Hasyim Ashari; Firdaus Intania
PaKMas: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 1 (2022): Mei 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/pakmas.v2i1.838

Abstract

PkM aims to increase the added value of the honey pumpkin commodity (butternut squash) from community agriculture into processed food products in the form of honey pumpkin chips. The stages of implementing this activity are stages (1) socialization of activities to honey pumpkin farming communities and business partners, (2) selection of raw materials, preparation of tools and other infrastructure, (3) processing practices and manufacturing procedures for processing honey pumpkin chips, (4) assistance in the process of licensing home industry products (P-IRT) and halal certification, (5) training on selling price calculations, (6) marketing training and entrepreneurship assistance, and (7) monitoring and evaluation of activities. The results of this service activity provide an alternative solution for the honey pumpkin farming community in marketing their agricultural commodity products in the form of honey pumpkin chips that have been standardized by the presence of procedures and have the legality of P-IRT licensing so that it will be easy to market the processed food products. The conclusion of this service is that the honey pumpkin chips product is an alternative option to increase added value for honey pumpkin farmers to achieve family welfare. With the results of this community service activity, it is hoped that it can increase public consumption of honey pumpkin products in the form of honey pumpkin chips which will have an impact on improving the welfare of honey pumpkin farmers.
KETERKAITAN UKURAN ORGANISASI DAN PEMAHAMAN MANAJEMEN TERHADAP PENERAPAN AKUNTANSI HIJAU (GREEN ACCOUNTING) Muhammad Hasyim Ashari; Umi Muawanah; Oyong Lisa
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 15 No. 1 (2020): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (370.991 KB) | DOI: 10.25105/jipak.v15i1.6186

Abstract

It is necessary to apply green accounting to public hospitals based on financial, social and environmental activities, as a form of economic responsibility (profit), social responsibility (people), and environmental responsibility (planet). The purpose of this study was to analyze and determine the effect of organizational size and management understanding of green accounting, either partially or simultaneously on the implementation of green accounting in public hospitals in Malang Raya, as well as the percentage level of the influence of these two variables on the implementation of green accounting in public hospitals in Malang Raya. This research is a quantitative study with a correlational approach. The population of 40 public hospitals spread across Malang District, Malang City, and Batu City. The sampling method uses probability sampling and snowball sampling. The sample used as many as 35 public hospitals. Data collection using a survey questionnaire using a 7 point likert scale. The novelty in this research is the implementation of green accounting based on economic responsibility, social responsibility, and environmental responsibility, using organizational size variables by considering public hospitals have different types, and using management understanding variables about green accounting. The results showed that the size of the organization and management's understanding of green accounting influence the implementation of green accounting in public hospitals in Malang Raya either partially or simultaneously. The influence of organizational size and management's understanding of green accounting on the implementation of green accounting is 33,9 %, and the remaining 66,1 % is influenced by other variables besides the two variables.
Co-Authors Firdaus Intania Oyong Lisa Umi Muawanah Yudhi Anggoro