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All Journal PRIVE: Jurnal Riset Akuntansi dan Keuangan Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen EQIEN - JURNAL EKONOMI DAN BISNIS Studi Kasus Inovasi Ekonomi Jurnal Abdimas Sangkabira Parta: Jurnal Pengabdian Kepada Masyarakat International Journal of Humanities Education and Social Sciences Jurnal Akuntansi dan Keuangan Abdi Makarti International Journal of Integrative Sciences Jurnal Pengabdian Masyarakat STIE Surakarta (DIMASETA) Al-Muraqabah: Journal of Management and Sharia Business Jurnal Akuntansi Oikonomia : Journal of Management Economics and Accounting
Muhammad Hasyim Ashari
Sekolah Tinggi Ilmu Ekonomi (STIE) Indocakti Malang
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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How is the Application of Green Accounting in Public Hospitals Based on the Public Hospital Classification? Muhammad Hasyim Ashari
International Journal of Integrative Sciences Vol. 2 No. 10 (2023): October 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijis.v2i10.6508

Abstract

Public hospitals have four classification (types/class): A, B, C, and D. Of course, the application of green accounting in public hospitals has differences in its application depending on the type of public hospital. The purpose of this study is to determine whether there are differences in the application of green accounting in public hospitals in Malang Raya between public hospitals with type A, type B, type C or type D. This research is a survey research with a descriptive quantitative approach. The questionnaires collected were 39 research samples from 40 public hospitals spread across Malang District, Malang City and Batu City. The sample selection used a probability sample with a cluster random sampling technique. The collected data was then analyzed using the Kruskal-Wallis Test and the Turkey HSD Test. The results showed that the average value of the application of green accounting was significantly different for each type of public hospital, whether for type A, type B, type C or type D on public hospitals. The most visible difference was in the application of green accounting to public hospitals type A and public hospitals type C are completely different, while everything else is the same
Pengembangan Pemasaran dengan Perencanaan Keuangan dan Optimalisasi Digital Marketing untuk Produk Herbal Agaric Jovens Muhammad Hasyim Ashari; Tasnim Nikmatullah Realita; Made Iska Aprilita Wardani; Muhammad Shabri
Jurnal Pengabdian Masyarakat STIE Surakarta Vol 2 No 2 (2023): Desember 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56456/dimaseta.v2i2.58

Abstract

Saat ini, pengembangan pemasaran dapat dilakukan dengan digital marketing untuk meningkatkan penjualan, dan tentunya hal tersebut harus direncanakan dalam penyusunan anggaran penjualan sebagai perencanaan keuangan. Dalam pengabdian ini tentunya diharapkan dapat meningkatkan omset penjualan dengan optimalisasi digital marketing dan penyusunan anggaran. Untuk mencapai hal tersebut pendekatan yang dilakukan adalah melakukan pendampingan dalam penyusunan anggaran penjualan berdasarkan pada data tahun-tahun sebelumnya, serta penyusunan program penjualan dengan memanfaatkan media sosial. Hasil pengabdian masyarakat menunjukkan bahwa tim marketing Agaric Jovens dapat membuat perencanaan keuangan dengan penyusunan anggaran penjualan untuk tahun 2024 dan melakukan proses penjualan dengan memanfaatkan media sosial yang dimilikinya sehingga dapat menerapkan digital marketing melalui youtube, facebook, instagram dan tiktok untuk melakukan promosi dan penjualan di marketplace
THE EFFECT OF GREEN ACCOUNTING PRACTICES AND ORGANIZATIONAL SIZE IN BUSINESS SUSTAINABILITY OF PUBLIC HOSPITALS Muhammad Hasyim Ashari; Yudhi Anggoro
Jurnal Akuntansi Vol. 11 No. 1 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.11.1.1-15

Abstract

To realize business continuity in public hospital institutions, an analysis is needed to be related to the green accounting practices in public hospitals considering the environmental and social impacts caused by their business activities, in addition to the different types (classes) of public hospitals, an analysis is needed regarding the size of the organization of the house. So, this study aims to analyze the effect of green accounting practices and organizational size on business sustainability in public hospitals in Malang Raya. This research is a survey research using descriptive and correlational quantitative approaches. The questionnaire was used to collect data from public hospitals in Malang District, Malang City, and Batu City. A probability sample is used in sample selection with a cluster random sampling technique. The results show that partially the green accounting practices affect business sustainability, while the size of the organization does not affect business sustainability. Simultaneously, the green accounting practices and organizational size has no effect on business sustainability, and this is indicated by the small contribution of the effect of only ten point five percent
Green Accounting in Sustainable Business Strategies: An Empirical Study of Environmentally Friendly Startups in Indonesia Ela Widasari; Muhammad Hasyim Ashari; Umarudin Kurniawan
Oikonomia : Journal of Management Economics and Accounting Vol. 2 No. 4 (2025): Oikonomia-August
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v2i4.389

Abstract

Abstract This study aims to explore the meaning and implementation of green accounting in sustainable business strategies for eco-friendly startups in Indonesia. Increasingly pressing environmental issues are driving businesses, including startups, to integrate sustainability principles into their operations. Green accounting serves as a strategic instrument that enables structured recording, measuring, and reporting of environmental impacts. Using a qualitative phenomenological approach, this study explores the subjective experiences of startups who have implemented green accounting in various cities such as Jakarta, Bandung, Yogyakarta, and Bali. Data were obtained through in-depth interviews, observation, and documentation, then analyzed using the Colaizzi model. The results show that green accounting is understood not only as a reporting tool, but also as a manifestation of ethical values and ecological responsibility. However, its implementation still faces constraints such as limited resources, technical literacy, and regulations that are not yet optimally supportive. Nevertheless, opportunities for strengthening are open through digital technology, ESG-based funding, and multi-stakeholder collaboration. These findings confirm that green accounting plays a crucial role in green business transformation, while contributing to public policy, sustainable entrepreneurial practices, and the development of a more environmentally responsible startup ecosystem.
Co-Authors Agista Putri Setiawati Ayu Agustin Defia Nurbatin Findita Irene Arlicia Made Iska Aprilita Wardani Muhammad Shabri Oyong Lisa Pudji Lestari Ria Ayu Trianingsih Tasnim Nikmatullah Realita Umarudin Kurniawan Umi Muawanah Widasari, Ela Yudhi Anggoro