The focus of this study is to determine how the implementation of environmental audits based on triple bottom line theory and to determine the application of environmental audits to support sustainability development at the Bahteramas Regional Hospital. This research uses primary and secondary data. Primary data in the form of direct interviews with the company designated as an informant, while secondary data in the form of data obtained from company internal data. The method used is a qualitative method based on the interpretive paradigm. The results of the study found that the Bahteramas Hospital had the maximum in expressing costs to the environment in detail in the financial statement notes, but the costs incurred were still included in the maintenance burden category. The accounting practices that have been applied by Bahteramas Hospital have been maximized in implementing environmental audits. Activities that have been carried out by the company in terms of the environment, economy, and social aspects can already be said to support sustainable development.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.