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All Journal JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Jurnal Kreativitas PKM Journal Of Management Science (JMAS) Enrichment : Journal of Management Jurnal Pengabdian kepada Masyarakat Nusantara Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Indonesian Community Journal Jurnal Teknologi dan Manajemen Industri Terapan AKSIOMA : Jurnal Manajemen JIPkM Jurnal Akuntansi Kontemporer
Maria Bernadethe Mawarni Gelu Wutun
Universitas Katolik Widya Mandira
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Other

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GREEN ACCOUNTING IN PRACTICE: COMPARATIVE COST ANALYSIS OF MANAGEMENT AT A KUPANG HOSPITAL Beatrix Yunarti Manehat; Yolinda Yanti Sonbay; Leopold Melkiano Triangga Dawu; Maria Bernadethe Mawarni Gelu Wutun; Chantika Elisabeth Hermanus
Jurnal Akuntansi Kontemporer Vol. 17 No. 3 (2025): Jurnal Akuntansi Kontemporer
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v17i3.7399

Abstract

Research Purposes. This study evaluates the comparative costs of using incinerators and third-party services in medical waste management at Hospital X. Research Methods The research employs a qualitative approach through interviews, observations, and document analysis. Research Results and Findings The findings reveal that since the incinerator malfunctioned in 2020, Hospital X has lost up to IDR 22.5 billion in revenue over five years and has incurred costs ranging from IDR 359.6 million to IDR 539.4 million for third-party services. Without an operational incinerator, waste management costs have increased, and revenue losses have persisted. Therefore, investment in repairing or procuring an incinerator is recommended to enhance waste management efficiency and ensure the hospital's financial sustainability. The implications of these findings reveal that dependence on third-party waste management leads to substantial cost burdens and long-term revenue loss. A strategic implication is the need for hospitals to reinvest in incinerator facilities to enhance cost efficiency, support sustainable waste policies, and ensure regulatory compliance.
Pengaruh Risiko, Brand image dan Norma Subjektif Terhadap Minat Menabung Di PT. Bank Pembangunan Daerah Nusa Tenggara Timur Rosadalima Perdona Hayon; Maria Bernadethe Mawarni Gelu Wutun
AKSIOMA : Jurnal Manajemen Vol 4 No 2 (2025): AKSIOMA : Jurnal Manajemen [Agustus-Januari 2025]
Publisher : Program Studi Manajemen dan Magister Manajemen, Fakultas Ekonomika dan Bisnis, Universitas Katolik Widya Mandira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30822/rke8xq96

Abstract

Research objectives to determine the effect of perceived risk on interest in saving at Bank NTT, to determine the influence of brand image on interest in saving at Bank NTT and to determine the influence of subjective norms on interest in saving at Bank NTT. The sample in this study was 100 respondents who saved at Bank NTT. The data collection technique used was a questionnaire. The analysis used is quantitative descriptive analysis using Smart PLS. The results of the descriptive analysis illustrate that the perceived risk variables are (85.3%), brand image (84%), subjective norms (81.65%), and interest in saving (83.9%) are in the very high category. The results of inferential statistical analysis (PLS) show that: The perceived risk variable does not have a significant effect on interest in saving at Bank NTT, while the brand image and subjective norm variables have a significant effect on interest in saving at Bank NTT. The value of the coefficient of determination R2for the variable interest in saving is 0.816, the remaining 18.4% is influenced by variables other than the variables in the research.
Pengaruh Return On Asset (ROA), Return On Equity (ROE), Net Profit Margin (NPM), Dan Gross Profit Margin (GPM) Terhadap Pertumbuhan Laba Apriani Sumantri Sindi Njiung; Paskalis Seran; Lambertus Sie; Maria Bernadethe Mawarni Gelu Wutun
AKSIOMA : Jurnal Manajemen Vol 4 No 1 (2025): AKSIOMA : Jurnal Manajemen [Februari-Juli 2025]
Publisher : Program Studi Manajemen dan Magister Manajemen, Fakultas Ekonomika dan Bisnis, Universitas Katolik Widya Mandira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30822/aksioma.v4i1.4734

Abstract

The population in this research is PT Exploitasi Energi Indonesia Tbk, the sample in this research is the quarterly financial report data of PT Exploitasi Energi Indonesia Tbk for the period 2016-2023. The data collection technique used is a documentation data collection technique that is accessed via the web and sites related to company history and company financial reports. Data analysis uses descriptive statistical analysis and inferential statistical analysis in the form of classical assumption tests, multiple linear regression analysis, hypothesis testing and coefficient of determination (R2). The results of descriptive statistical analysis illustrate that the Return On Asset variable is 6.86%, the Return On Equity variable is 34.86%, the Net Profit Margin variable is 26.62%, the Gross Profit Margin variable is 8.14% and Profit Growth 5.97% of all variables are included in the poor category. Based on the results of tests carried out partially, Return On Assets does not have a significant effect on profit growth. Meanwhile, Return on Equity, Net Profit Margin, and Gross Profit Margin have a significant effect on profit growth. So the simultaneous tests carried out show that Return On Assets, Return On Equity, Net Profit Margin and Gross Profit Margin simultaneously have a significant effect on profit growth. The resulting coefficient of determination (R2) shows that the contribution of the influence of the independent variable to the dependent variable is 58% and the remainder is influenced by other variables not examined in this research.
Co-Authors Adrianus Ketmoen Agnes Nona Plewan Alfry Aristo Jansen Sinlae Anggraeny Paridy Anselmus Boy Baunsele Apriani Sumantri Sindi Njiung Apryanus Fallo Beatrix Yunarti Manehat Chantika Elisabeth Hermanus Erly Grizca Boelan Faustina Mimung Gaudensius Djuang Hedwigh Hendrikus Temai Lejap Henny Angri Manafe Jou Sewa Adrianus Kostantia Klara Anjalika Hadjon Lambertus Sie Leopold Melkiano Triangga Dawu Marcella Da Silva Maria Augustin Lopes Amaral Paskalis Andrianus Nani Paskalis Seran Paulus Adrianus K. L. Ratumakin Rosadalima Perdona Hayon Rosadalima Tisu Simon Sia Niha Stanis Man Yolinda Yanti Sonbay