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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
Kadek Nita Sumiari
Politeknik Negeri Bali
Religion Humanities 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.
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 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