Jurnal Akuntansi Multiparadigma
Vol 7, No 3 (2016): Jurnal Akuntansi Multiparadigma

VOLUNTARY REPORT BERBASIS GREEN ACCOUNTING

Fatwadi Fatwadi (Universitas Mataram)
Lilik Handajani (Universitas Mataram)
Nur Fitriah (Universitas Mataram)



Article Info

Publish Date
30 Dec 2016

Abstract

Abstrak: Voluntary Report Berbasis Green Accounting. Penelitian ini bertujuan untuk mengevaluasi implementasi konsep green accounting yang sudah dilaksanakan RSUD Kota Mataram dari perspektif internal dan eksternal. Penelitian ini juga bertujuan mengembangkan model pelaporan sukarela (voluntary report) berbasis green accounting. Metode yang digunakan dalam penelitian ini adalah studi kasus jenis multiple-case (holistic). Hasil penelitian menunjukkan bahwa RSUD Kota Mataram telah menerapkan konsep green accounting walaupun belum maksimal. Penelitian ini juga menghasilkan model pelaporan berbasis green accounting yang diharapkan mampu memberikan kepuasan semua stakeholder. Abstract: Voluntary Report Based on Green Accounting. The purpose of this study is to evaluate the implementation of green accounting concept which is already implemented by Mataram City Hospital from internal and external perspective. This research is also to develop a model of voluntary reporting with green accounting based. This method which is used this research is case study approach and multiple-case (holistic) type. The result of this research is that Mataram City Hospital has implemented the concept of green accounting, although it is not optimal. This research also produces a reporting model with green accounting based which is expected to provide the satisfaction of all stakeholders.

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Journal Info

Abbrev

jamal

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Multiparadigma or Journal of Multiparadigm Accounting (JAMAL) has been published since April 2010 by Universitas Brawijaya, and since 2014 has been collaborating with Masyarakat Akuntansi Multiparadigma Indonesia. JAMAL publishes scientific articles and highly appreciates creative ...