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All Journal EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Nusantara Science and Technology Proceedings
Permata, Marchelo Boas
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology

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Green Healthcare Accountability: A Comprehensive Review of Environmental Accounting in Hospitals Batara, I Wayan Darma; Permata, Marchelo Boas; Putri, Sofie Yunida; Wilasittha, Acynthia Ayu; Widajantie, Tituk Diah
Nusantara Science and Technology Proceedings 8th International Seminar of Research Month 2023
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2024.4153

Abstract

This literature review aims to provide insights into the utilization of environmental accounting within the healthcare sector. The primary objective is to comprehensively analyze the prior study to understand the rationale, methodologies, and results associated with implementing environmental accounting practices within hospital settings. The research methodology employed in this evaluation encompassed a comprehensive analysis of the relevant scholarly literature. The literature review findings indicate that hospitals utilize environmental accounting methods for a range of purposes, such as ensuring adherence to regulatory requirements, achieving financial savings, enhancing their reputation, and fulfilling their social responsibilities. This paper also investigates the methodologies and tools commonly utilized in hospital settings for environmental accounting. These include carbon accounting, waste management accounting, energy consumption monitoring, and eco-efficiency analysis. This study investigates the impact of environmental accounting on hospitals' financial reports and decision-making processes. The use of environmental accounting practices can have a significant effect on the resource allocation, investment decisions, and long-term strategic planning of healthcare organizations. This literature analysis highlights the imperative for further research in this domain and underscores the increasing importance of environmental accounting within healthcare institutions. The findings underscore the significance of incorporating sustainability into the management practices of hospitals, indicating that implementing environmental accounting methods can substantially influence the financial and environmental performance of healthcare organizations
Peran Whistleblowing System dan Big Data Dalam Pendeteksian Fraud Pada Instansi Pemerintah Permata, Marchelo Boas; Budiwitjaksono, Gideon Setyo
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 1 (2025): August 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i1.8005

Abstract

This study aims to analyze the influence of the whistleblowing system and big data on fraud detection in the public sector. A quantitative approach was employed by distributing questionnaires to 112 auditors of the Audit Board of Indonesia (BPK) in East Java. Data were processed using the SEM-PLS method. The outer model results confirmed the validity and reliability of the research instruments. The structural model test revealed that the whistleblowing system has no significant effect on fraud detection, while big data shows a positive and significant impact. These findings indicate that big data is more effective in supporting audit processes than manual whistleblowing mechanisms. This study contributes theoretically to the literature on fraud detection and provides practical implications for auditors and policymakers in designing technology-based fraud detection systems.
Co-Authors Acynthia Ayu Wilasittha Batara, I Wayan Darma Budiwitjaksono, Gideon Setyo Sofie Yunida Putri Tituk Diah Widajantie