PEMAHAMAN MANAJEMEN RUMAH SAKIT TENTANG PENTINGNYA KINERJA LINGKUNGAN DALAM PEMBANGUNAN BERKELANJUTAN
Keywords:
environmental performance, environmental management accounting, sustainable developmentAbstract
This study aims to determine the understanding of hospital management on the importance of environmental performance in sustainable development and environmental management accounting information required in environmental management. Data were collected through questionnaires distributed to the management or waste management officers of each state and private hospitals in Mataram City. The data analysis technique used is descriptive analysis method. The results showed that hospital management has understood the importance of environmental performance in sustainable development and environmental management accounting information required by hospital management in the form of physical information and monetary information/cost, among others, the percentage of materials obtained from recycling, the amount of energy consumed and saved, the amount of water obtained from nature and wasted, the amount of waste treated and disposed of, the cost of evaluating and selecting environmental control equipment, the cost of developing/designing process/environmentally friendly products, the cost of training the employees for environmental issues, the cost of developing the environmental management system, inspectors of production processes to ensure compliance with environmental regulations, emission test costs, wastewater inspection fees, processing fees and disposal of hazardous waste, maintenance costs of waste treatment equipment, and polluted environmental cleaning costs.
References
Burhany, Dian Imanina. (2014). Pengaruh Implementasi Akuntansi Lingkungan Terhadap Kinerja Lingkungan Dan Pengungkapan Informasi Lingkungan. Proceedings SNEB 2014, Hal. 1-8.
Fauzi, Akhmad., dan Alex Oxtavianus. (2014). Pengukuran Pembangunan Berkelanjutan di Indonesia. Jurnal Ekonomi Pembangunan, 15(1), 68-83.
Gautama, Hasmoro. (2016). Analisis Penerapan Akuntansi Manajemen Lingkungan Pada Rumah Sakit Swasta di Daerah Istimewa Yogyakarta. Skripsi. Fakultas Ekonomi Universitas Sanata Dharma Yogyakarta.
Haris, Michael. (2000). Human Resource Management. second edition. USA: Harcourt Brace & Company.
Ikhsan, Arfan. (2009). Akuntansi Manajemen Lingkungan. Graha Ilmu, Yogyakarta.
Kementerian Lingkungan Hidup Dan Kehutanan Republik Indonesia. Program Penilaian Peringkat Kinerja Perusahaan Dalam Pengelolaan Lingkungan Hidup (PROPER) 2015
Keputusan Menteri Lingkungan Hidup Dan Kehutanan Republik Indonesia Tentang Hasil Penilaian Peringkat Kinerja Perusahaan Dalam Pengelolaan Lingkungan Hidup Tahun 2016-2017
Krivacic, Dubravka., & Sandra Jankovic. (2017). Managerial Attitudes on Environmental Reporting: Evidence from Croatia. Journal of Environmental Accounting and Management, 5(4),327-341.
Macuda, Małgorzata. (2016). Corporate Social Responsibility – A New Trend In Hospital Accounting?. Studia Ekonomiczne. Zeszyty Naukowe, Nr 284, 76-86.
Nengzih. (2014). Corporate Governance, Internal Control And Voluntary Disclosures Of Environmental Accounting To Company Performance : Evidence From Hospital Industries In Indonesia. Research Journal of Finance and Accounting, 5(22), 134-145
Oktalia, Dwi. (2014). Pengaruh Kinerja Lingkungan Dan Profitabilitas Terhadap Corporate Social Responsibility Disclosure Dalam Laporan Tahunan Perusahaan. Artikel Fakultas Ekonomi Universitas Negeri Padang.
Sambharakreshna, Yudhanta. (2009). Akuntansi Lingkungan Dan Akuntansi Manajemen Lingkungan: Suatu Komponen Dasar Strategi Bisnis. Jurnal Infestasi, 5(1), 1-21.
Setyaningsih, Riska Dewi., & Nur Fadjrih Asyik. (2016). Pengaruh Kinerja Lingkungan Terhadap Kinerja Keuangan Dengan Corporate Social Responsibility Sebagai Pemoderasi. Jurnal Ilmu dan Riset Akuntansi, 5(4), 1-15.
World Commission on Environment and Development (WCED). (1987). Our Common Future. Oxford University Press, Oxford.
https://www.wartaekonomi.co.id/
http://www.suarantb.com/
http://www.lombokpost.net/
