JIA (Jurnal Ilmiah Akuntansi)
Vol 9 No 2 (2024)

Determinants of Eco-Budgeting and Control in Medical Waste Management: A Behavioral Approach

Eka Ardhani Sisdyani (Accounting Department, Economic and Business Faculty, Universitas Udayana)
Ida Bagus Gede Fajar Manuaba (Rumah Sakit Umum Manuaba, Denpasar, Bali)
I Gusti Agung Gede Utara Hartawan (Department of Anesthesia and Intensive Care, Faculty of Medicine, Universitas Udayana)
I Wayan Pradnyantha Wirasedana (Accounting Department, Economic and Business Faculty, Universitas Udayana)
Anak Agung Vidyaswari Kedisan (Accounting Department, Economic and Business Faculty, Universitas Udayana)
Ni Komang Ayu Devi (Trident Treehouse Business Consultancy)



Article Info

Publish Date
19 Dec 2024

Abstract

This study explores the determinants influencing the intention to adopt eco-budgeting and eco-controlling mechanisms in medical waste management. While existing research primarily addresses the technical aspects, there has been scant focus on the behavioral factors that influence hospital management's adoption of these environmentally conscious practices. Employing an associative quantitative methodology, this research gathered data from 125 managers across 15 private general hospitals in Denpasar City and Badung Regency, utilizing surveys and analyzing the results with partial least squares (PLS). The findings indicate that environmental concerns and stakeholder pressure significantly impact managers' intentions to implement eco-budgeting. To effectively translate these intentions into tangible practices, managers are found to deploy four types of eco-control mechanisms: belief, boundary, diagnostic, and interactive controls. These insights offer critical guidance for hospital administrators and policymakers, underscoring the importance of behavior-driven strategies in enhancing medical waste management. The study emphasizes the necessity of integrating behavioral factors into environmental management frameworks to foster the development of eco-efficient and environmentally sustainable practices within hospitals, ultimately contributing to the broader goal of green hospital initiatives.

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Journal Info

Abbrev

JIA

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Akuntansi (JIA) is a journal that is managed and published by Accounting Department, Faculty of Economics, Ganesha University of Education (Undiksha). JIA is published twice a year, in June and December. JIA aims to be a media dissemination of research and thought results in the field ...