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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.
Co-Authors Adrianus Ketmoen Agnes Nona Plewan Alfry Aristo Jansen Sinlae Anggraeny Paridy Anselmus Boy Baunsele 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 Leopold Melkiano Triangga Dawu Marcella Da Silva Maria Augustin Lopes Amaral Paskalis Andrianus Nani Paulus Adrianus K. L. Ratumakin Rosadalima Tisu Simon Sia Niha Stanis Man Yolinda Yanti Sonbay