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All Journal Jurnal Kolaboratif Sains Jurnal Ilmiah Bisnis dan Perpajakan (Bijak)
Sihwahjoeni
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Analisis Penerapan Laporan Biaya Lingkungan di Rumah Sakit Panti Nirmala Malang Lanawati, Lilis; Parawiyati; Sihwahjoeni; Priyo Widodo, Puguh
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol. 7 No. 1 (2025): February 2025
Publisher : University of Merdeka Malang

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Abstract

This study aims to analyze the implementation of environmental cost reporting at Panti Nirmala Hospital, Malang. Using a qualitative descriptive approach, it examines the identification, calculation, and management of environmental costs. Data were collected through interviews with finance and environmental department leaders, document reviews of environmental cost and financial reports, and direct observations at the hospital. Thematic analysis was applied to assess the implementation of environmental costs. The findings reveal that environmental activities at Panti Nirmala Hospital include waste management and environmental health initiatives. However, the hospital has not adopted environmental accounting as per existing theories and does not produce dedicated environmental cost reports. Instead, environmental costs are recorded under building maintenance, operational, and office cost accounts in general financial reports. Cost allocation is based on prior-year expenses, revenue targets, and inflation estimates. The COVID-19 pandemic significantly increased waste management costs due to higher usage of personal protective equipment and disposable medical devices, despite a sharp decline in patient visits. These findings highlight the need for systematic environmental cost reporting to better support hospital environmental management and financial accountability.
Peranan Sistem Informasi Akuntansi Penjualan Untuk Meningkatkan Efektivitas Pengendalian Internal Penjualan Pada PT. Arta Boga Cemerlang Kota Malang: The Role of Sales Accounting Information Systems in Improving the Effectiveness of Internal Control over Sales at PT Arta Boga Cemerlang, Malang City Margaretha Theresia Lorenzha Pukan; Sihwahjoeni
Jurnal Kolaboratif Sains Vol. 9 No. 1: Januari 2026
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v9i1.10148

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis penerapan sistem informasi akuntansi penjualan, peranannya dalam meningkatkan efektivitas pengendalian internal, serta mengidentifikasi hambatan yang dihadapi oleh PT. Arta Boga Cemerlang Kota Malang. Metode penelitian yang digunakan adalah kualitatif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi, di mana informan dipilih menggunakan teknik purposive sampling. Hasil penelitian menunjukkan bahwa PT. Arta Boga Cemerlang telah menerapkan sistem penjualan yang terstruktur dengan pemisahan tugas yang jelas antara bagian admin, kasir, keuangan, piutang, dan pimpinan. Sistem informasi akuntansi penjualan berperan penting dalam memastikan transaksi dicatat secara akurat dan tepat waktu, sehingga meningkatkan efektivitas pengendalian internal melalui dokumen pendukung yang lengkap dan otorisasi yang berjenjang. Namun, masih ditemukan beberapa hambatan seperti keterlambatan pencatatan transaksi, potensi rangkap fungsi pada kondisi tertentu, dan ketergantungan yang tinggi pada salesman dalam pengisian dokumen. Oleh karena itu, peneliti merekomendasikan peningkatan pengawasan terhadap aktivitas salesman dan penguatan pemisahan tugas guna mengoptimalkan sistem pengendalian internal perusahaan.
Co-Authors Lanawati, Lilis Margaretha Theresia Lorenzha Pukan Parawiyati Priyo Widodo, Puguh