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Analisis Penerapan Akuntansi Lingkungan Terhadap Pengelolaan Limbah Rumah Sakit Di Kota Jayapura

JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA) · Vol. 3 No. 2 (2020) · pp. 53–62

DOI
10.52062/.v3i2.2555
Published
2020-11-25
Publisher
JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)
Language
eng

Abstract

This study aims to examine the application of environmental accounting to waste management in hospitals in the city of Jayapura. This study used a survey in the form of a questionnaire to hospital employee respondents. The population in this study amounted to 70 people spread across four hospitals including Jayapura Hospital, Abepura Hospital, Bhayangkara Hospital, and Dian Harapan Hospital. The sampling technique in this study using purposive sampling in order to obtain the results of 50 people/respondents. The data analysis in this research used a validity test, reliability test, and structural model with the WarpPLS 7.0 program. The results of this study indicate that (1) the environmental responsibility variable has a positive and significant effect on hospital waste management, and (2) the monetary environmental accounting variable has a positive and insignificant effect on hospital waste management.

Collaboration network of the authors

27 authors · 52 co-authorship links

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Co-authorOrganisationJoint articles
Aaron M.A. SimanjuntakAffiliation unknown2
Agustinus SalleAffiliation unknown2
Abner SP MarlissaAffiliation unknown2
Bill J. C PangayowAffiliation unknown1
Jefri ImbiriAffiliation unknown1
Dedy ArdinsyahAffiliation unknown1
Meinarni AsnawiAffiliation unknown1
Leli Piska YumameAffiliation unknown1
Kurniawan PatmaAffiliation unknown1
Berlinda Shari DamanikAffiliation unknown1
Sylvia Christina DaatAffiliation unknown1
Vicky Antonio PrayogaAffiliation unknown1
Fighty Elia RatagAffiliation unknown1
Rizka SaptarinurAffiliation unknown1
RiskianiAffiliation unknown1
Paulus Allo LayukAffiliation unknown1
Otniel SafkaurAffiliation unknown1
Bill PangayowAffiliation unknown1
Ardianto SamudroAffiliation unknown1
Richty Phaskawati HutabalianAffiliation unknown1
Hasnia HasniaAffiliation unknown1
Shartika A. KencanaAffiliation unknown1
Balthazar KambuayaAffiliation unknown1
Laurina SawakiAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/AAA/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">Analisis Penerapan Akuntansi Lingkungan Terhadap Pengelolaan Limbah Rumah Sakit Di Kota Jayapura</dc:title>
	<dc:creator>Oeghoede, Christy J.A.</dc:creator>
	<dc:creator>Rofingatun, Siti</dc:creator>
	<dc:creator>Larasati, Rudiawie</dc:creator>
	<dc:description xml:lang="en-US">This study aims to examine the application of environmental accounting to waste management in hospitals in the city of Jayapura. This study used a survey in the form of a questionnaire to hospital employee respondents. The population in this study amounted to 70 people spread across four hospitals including Jayapura Hospital, Abepura Hospital, Bhayangkara Hospital, and Dian Harapan Hospital. The sampling technique in this study using purposive sampling in order to obtain the results of 50 people/respondents. The data analysis in this research used a validity test, reliability test, and structural model with the WarpPLS 7.0 program. The results of this study indicate that (1) the environmental responsibility variable has a positive and significant effect on hospital waste management, and (2) the monetary environmental accounting variable has a positive and insignificant effect on hospital waste management.</dc:description>
	<dc:publisher xml:lang="en-US">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:publisher>
	<dc:publisher xml:lang="id-ID">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:publisher>
	<dc:date>2020-11-25</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/AAA/article/view/2555</dc:identifier>
	<dc:identifier>10.52062/.v3i2.2555</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA); Vol. 3 No. 2: November 2020; 53-62</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA); Vol 3 No 2: November 2020; 53-62</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/AAA/article/view/2555/2034</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2020 JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:rights>
</oai_dc:dc>