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All Journal WIDYA LAKSANA Jurnal Bisnis dan Kewirausahaan Jurnal Ilmiah Akuntansi Kesatuan Widya Akuntansi dan Keuangan Madaniya Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat Journal of Applied Sciences in Accounting, Finance, and Tax Jurnal Bisnis dan Kewirausahaan Greenation International Journal of Economics and Accounting INOVTEK Polbeng - Seri Informatika
Kadek Nita Sumiari
Politeknik Negeri Bali
Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Green Accounting in Healthcare: Strategic Framework for Sustainable Hospital Management Kadek Nita Sumiari; I Gusti Ayu Astri Pramitari; I Made Adhi Wirayana; I Ketut Parnata; Ni Luh Putri Setyastrini
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.3729

Abstract

The healthcare sector plays a vital role in improving human well-being, but also significantly contributes to environmental degradation through high energy consumption, resource use, and waste generation. In response to these environmental challenges, green accounting emerges as a strategic tool to integrate environmental costs into financial decision-making and promote sustainable hospital operations. This study examines the key components, implementation strategies, and real-world applications of green accounting in the healthcare industry, with a focus on environmental cost accounting, performance indicators, and green financial reporting. Using the qualitative method, drawing on global case studies including hospitals in the United States, the United Kingdom, Singapore, India, and South Africa, the research identifies effective practices and outcomes such as carbon footprint reduction, operational cost savings, and enhanced stakeholder engagement. While challenges persist, such as a lack of standardized metrics, limited technical infrastructure, and financial constraints, green accounting proves to be a transformative approach that aligns ecological responsibility with healthcare excellence. The study recommends policy support, digital infrastructure development, and staff engagement as critical enablers for mainstreaming sustainability in hospital management.
POS System Success Evaluation at a Civil Servant Cooperative: DeLone-McLean Evidence and Perceived Paperless Environmental Benefits Wayan Hesadijaya Utthavi; Ni Luh Ayu Kartika Yuniastari Sarja; Kadek Nita Sumiari; I Ketut Parnata
INOVTEK Polbeng - Seri Informatika Vol. 11 No. 3 (2026): August
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/79fvv418

Abstract

Information system success models define net benefits mainly in economic and operational terms, leaving the environmental implications of digitalization insufficiently addressed. This study evaluated a centralized Point of Sale (POS) system at the Civil Servants’ Cooperative of Politeknik Negeri Bali using the DeLone and McLean model and examined whether perceived paperless environmental benefit could qualify as an additional net-benefit dimension. A mixed-methods evaluative design involved customers (N = 78), tenants (N = 12), and managers (N = 7). Analyses included validity and reliability testing, correlation analysis, robust path analysis, mediation testing, and the Wilcoxon signed-rank test. Of eighteen stakeholder-specific scales, reliability was adequate for customer scales (α = 0.888–0.961) but unstable for tenant and manager scales, with confidence intervals extending to [0.271, 0.952]. Queue management and comfort were significantly associated with customer satisfaction (β = 0.683, p < 0.001; R² = 0.715), while satisfaction was associated with PPEB (β = 0.773, p < 0.001). Mediation evidence was inconclusive: the indirect path was significant under classical standard errors (Sobel z = 2.31) but not under heteroscedasticity-consistent errors (z = 1.59, p = 0.111), while the direct association remained strong. Sales declined after implementation, but differing measurement bases prevented causal interpretation.
Co-Authors Dewa Gede Wirama Dewi, Ni Komang Urip Krisna I Gusti Ayu Astri Pramitari I Gusti Ayu Astri Pramitari I Gusti Ayu Astri Pramitari I Gusti Ayu Astri Pramitari I Ketut Parnata I Ketut Parnata I Ketut Parnata I Komang Wiratama I Made Adhi Wirayana I Made Adhi Wirayana I Made Adhi Wirayana I Made Agus Putrayasa Ketut Nurhayanti Luh Arik Chitta Wati Ni Ketut Pradani Gayatri Sarja Ni Luh Ayu Kartika Yuniastari Sarja Ni Luh Putri Setyastrini Ni Made Ayu Dwijayanti Ni Nengah Lasmini Putra, I Komang Gita Rai Gina Artaningrum Wayan Eny Mariani Wayan Eny Mariani Wayan Hesadijaya Utthavi Wayan Tari Indra Putri Widana, I Putu Krisna Arta