Penerapan Green Accounting Bagi Rumah Sakit Sektor Publik dalam Rangka Mendukung Peran Akuntansi Manajemen  

Oleh:

Irianti, Niar ; Farida, Yeni ; Sumadi, Tia Rizkya Dilbar

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI - non-atma jaya
Dalam koleksi: InfoArtha: Jurnal Informasi Keuangan dan Akuntansi vol. 1 no. XII (2014), page 49-60.
Topik: Green Accounting; Hospital; Environmental cost
Fulltext: Penerapan Green Accounting Bagi Rumah Sakit Sektor Publik dalam Rangka Mendukung Peran Akuntansi Manajemen.pdf (11.75MB)

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: II79 Non-tandon: tidak ada Tandon: 1

Lihat Detail Induk

Isi artikel

Environmental problems are no longer a new issue. Many of them were identified as a negative impact of public company operation. Public hospitals are also responsible for this because of the dangerous medical wastes and pollutants produced that are not appropriately managed. But in fact, that environmental problems are not revealed in the financial statements. In this matter, accounting area should play a role in applying green accounting concept to increase the awareness of environmental issue. This paper explores about implementation of this concept in public hospital, the factors influence, and the impacts. This study is qualitative study. Datum used are secondary data derived from study literature. The result shows that green accounting can be applied in the hospital to support financial accounting and management accounting. But the role of governments and the commitment of management are needs to make it successful. This concept is important to express information about social activities and environmental protection to the stakeholders. Whilefor management, it can be used as a consideration in making decision. Therefore, the spirit of green accounting is considered as a part of hospital activities.

Opini Anda

Klik untuk menuliskan opini Anda tentang koleksi ini!

Kembali