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All Journal Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Akuntansi
Yudhi Anggoro
Sekolah Tinggi Ilmu Ekonomi Indocakti Malang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Mewujudkan Keberhasilan Usaha dengan Penerapan Akuntansi Hijau Muhammad Hasyim Ashari; Yudhi Anggoro
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 5, No 1 (2021)
Publisher : Jur. Akuntansi, Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v5i1.005

Abstract

This study aims to determine the practicality of the green accounting practices at Public Hospitals in Malang Raya which is expected to have an impact on business success. The approach used is descriptive quantitative. The results show green accounting practices in Malang Raya Hospital have an effect of 42.3% on business success. The novelty of the research lies in the green accounting practices that consist of financial, social, and environmental activities in measuring business success. AbstrakPenelitian ini bertujuan untuk mengetahui praktik penerapan akuntansi hijau pada RSU Malang Raya yang berdampak pada tercapainya keberhasilan usaha. Pendekatan yang digunakan kuantitatif deskriptif. Hasil penelitian menunjukkan bahwa variabel penerapan akuntansi hijau di RSU Malang Raya berpengaruh sebesar 42.3% terhadap keberhasilan usaha. Kebaharuan penelitian dengan adanya akuntansi hijau yang dalam penerapannya melibatkan aktivitas yang berhubungan dengan keuangan, sosial serta lingkungan dalam mengukur keberhasilan usaha.
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
Co-Authors Muhammad Hasyim Ashari