Implementation of Green Accounting in Business Sustainability at Public Hospitals in Malang Raya

• Main Authors: Muhammad Hasyim Ashari, Yudhi Anggoro
• Format: Article
• Language: English
• Published: International journal of multicultural and multireligious understanding 2020-11-01
• Series: International Journal of Multicultural and Multireligious Understanding
• Subjects: green accounting; business sustainability; public hospitals
• Online Access: https://ijmmu.com/index.php/ijmmu/article/view/2102

Hospitals as health organizations whose business operations have an impact on the environment and society are expected to be responsible for preventing or reducing adverse impacts that may cause damage to the environment and the surrounding communities that are affected. This study aims to determine the effect of the implementation of green accounting at public hospitals in Malang Raya on business sustainability. This research is a survey research with descriptive quantitative and correlational approaches. Collecting data with a questionnaire to 38 research samples from a population of 40 public hospitals scattered in Malang District, Malang City and Batu City. The sample selection uses a probability sample with a snowball sampling technique. The results showed that the implementation of green accounting at public hospitals in Malang Raya had an effect of 15.0% (or 12.7% moderate) on business sustainability, and 85.0% (or 87,3% moderate) the rest is influenced by other factors besides the implementation of green accounting. The novelty of the research is the implementation of green accounting which involves financial, social and environmental activities to measure business sustainability.