Jurnal Akuntansi Kontemporer
Vol. 17 No. 3 (2025): Jurnal Akuntansi Kontemporer

GREEN ACCOUNTING IN PRACTICE: COMPARATIVE COST ANALYSIS OF MANAGEMENT AT A KUPANG HOSPITAL

Manehat, Beatrix Yunarti (Unknown)
Sonbay, Yolinda Yanti (Unknown)
Dawu, Leopold Melkiano Triangga (Unknown)
Wutun , Maria Bernadethe Mawarni Gelu (Unknown)
Hermanus , Chantika Elisabeth (Unknown)



Article Info

Publish Date
30 Sep 2025

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.

Copyrights © 2025






Journal Info

Abbrev

JAKO

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Kotemporer, p-ISSN 2085-1189 e-ISSN 2685-9971, published by Master of Accounting Program, Faculty of Business, Widya Mandala Surabaya Catholic University, contains the original of research paper. It covers the results of research following topics: financial accounting, management ...