Analisis Penerapan Green Accounting Berbasis University Social Responsibility (Usr) Pada Universitas Riau Kepulauan Dan Universitas Internasional Batam

Hati, Ravika Permata

doi:10.33373/measure.v12i1.1317

Cited by 9 publications

(9 citation statements)

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“…The social aspects include corporate social responsibility, social activity reporting, and social auditing (Chahal & Sharma (2006), Puspitaningtyas (2016), Teoh, et. al., (1984) in Astiti (2014) and Hati (2018) ). Whereas the environmental aspect includes: attention to the environment, involvement in environmental problems, responsibility for the environment, reporting of environmental problems, and environmental audits (Teoh, et.…”

Section: Methodsmentioning

confidence: 94%

The Effect of Green Accounting Practices and Organizational Size in Business Sustainability of Public Hospitals

Ashari

Anggoro

2021

J. Accounting

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To realize business continuity in public hospital institutions, an analysis is needed to be related to the green accounting practices in public hospitals considering the environmental and social impacts caused by their business activities, in addition to the different types (classes) of public hospitals, an analysis is needed regarding the size of the organization of the house. So, this study aims to analyze the effect of green accounting practices and organizational size on business sustainability in public hospitals in Malang Raya. This research is a survey research using descriptive and correlational quantitative approaches. The questionnaire was used to collect data from public hospitals in Malang District, Malang City, and Batu City. A probability sample is used in sample selection with a cluster random sampling technique. The results show that partially the green accounting practices affect business sustainability, while the size of the organization does not affect business sustainability. Simultaneously, the green accounting practices and organizational size has no effect on business sustainability, and this is indicated by the small contribution of the effect of only ten point five percent

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Section: Methodsmentioning

confidence: 94%

The Effect of Green Accounting Practices and Organizational Size in Business Sustainability of Public Hospitals

Ashari

Anggoro

2021

J. Accounting

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“…Meanwhile, the indicators used in measuring the application of green accounting variables are seen in environmental, social and financial aspects (Ashari, 2019). In environmental aspects include: concern for the environment, involvement in environmental issues, responsibility for the environment, reporting of environmental problems and environmental audits (Teoh and Thong (1986) in Yousef (2003), in Susilo (2008), in Astiti (2014), in Hati (2018), Dunk (2002), Suaryana (2011), and Environmental Management System ISO/SNI 14010). The social aspects include: corporate social responsibility, reporting on social activities, and social audits (Chahal and Sharma, 2006;Puspitaningtyas, 2016;Teoh and Thong (1986) in Astiti, 2014;and Hati, 2018).…”

Section: Application Of Green Accountingmentioning

confidence: 99%

“…In environmental aspects include: concern for the environment, involvement in environmental issues, responsibility for the environment, reporting of environmental problems and environmental audits (Teoh and Thong (1986) in Yousef (2003), in Susilo (2008), in Astiti (2014), in Hati (2018), Dunk (2002), Suaryana (2011), and Environmental Management System ISO/SNI 14010). The social aspects include: corporate social responsibility, reporting on social activities, and social audits (Chahal and Sharma, 2006;Puspitaningtyas, 2016;Teoh and Thong (1986) in Astiti, 2014;and Hati, 2018). Meanwhile, the financial aspect includes: financial reporting and auditing of financial statements (Statement of Financial Accounting Standards No.1 and Susilo, 2008).…”

Section: Application Of Green Accountingmentioning

confidence: 99%

Determining Factors in Application of Green Accounting at Public Hospitals

Ashari

Muawanah

Lisa

2022

IJHESS

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The application of green accounting in public hospitals (RSUs) in Malang Raya must be based on financial, social and environmental activities, as a form of economic, social and environmental responsibility. This of course requires management's understanding of green accounting, and hospital management work experience, as well as considering the organizational size of the hospitals. The purpose of this study was to analyze and determine the effect of management's understanding of green accounting, organizational size and work experience either partially or simultaneously on the application of green accounting in public hospitals in Malang Raya, as well as the percentage level of the influence of research variables on the application of green accounting at public hospitals in Malang. This survey research uses a multivariate correlation approach, namely causal correlation using linear regression test. The variables used are management's understanding of green accounting, organizational size, and work experience as the independent variable and the application of green accounting as the dependent variable. The sampling method used is probability sampling with stratified sampling, so that 36 research samples were collected from a population of 40 RSUs. The novelty of this research is the addition of work experience variables, in addition to the variables of management's understanding of green accounting and the size of the general hospital organization. The results showed that simultaneously, the variables of management's understanding of green accounting, organizational size and work experience had an effect on the application of green accounting in public hospitals in Malang Raya. In fact, the effect of the variable management understanding of green accounting, organizational size and work experience on the application of green accounting variable is 38.5% and the remaining 61.5% is influenced by other variables besides the variables in this study. However, partially the variables of management's understanding of green accounting and organizational size that affect the application of green accounting in public hospitals in Malang Raya, while the work experience variable does not affect the application of green accounting in public hospitals in Malang Raya.

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“…Research in Indonesia states that the results are still inconsistent. Hati (2018) stated that there is a difference between Riau Islands University and Batam International University in the dimensions of Environmental Engagement and Reporting, while there is no significant difference between Riau Islands University and Batam International University for the Environmental Awareness and Audit variables. However, the findings of Sari and Hadiprajitno (2013) stated that environmental involvement has a difference between the State University of Semarang with other universities in Semarang.…”

Section: Literature Reviewmentioning

confidence: 99%

The Implementation of Green Accounting Based on University Social Responsibility (USR) With Independent Test

2022

Nusantara Science and Technology Proceedings

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This study aims to analyze the implementation Green Accounting based on University Social Responsibility (USR) in University. A systematic literature review is conducted from database with "university social responsibility" as the keyword. The articles were further filtered to specific literature that refer to the implementation of social responsibility with independent t-test and statistical test. Most of USR research used qualitative method. This literature review will understand the USR implementation with 4 dimensions consist of environmental awareness, environmental involvement, environmental reporting, and environmental auditing. The universities across the world need to be aware about environment for sustainability and the implementation of sustainability development goals in 2030. The finding articles can be explained from English and Indonesia sources. Relevant articles will be developed to understand the USR concept for improving the research scope.

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Analisis Penerapan Green Accounting Berbasis University Social Responsibility (Usr) Pada Universitas Riau Kepulauan Dan Universitas Internasional Batam

Cited by 9 publications

References 0 publications

The Effect of Green Accounting Practices and Organizational Size in Business Sustainability of Public Hospitals

The Effect of Green Accounting Practices and Organizational Size in Business Sustainability of Public Hospitals

Determining Factors in Application of Green Accounting at Public Hospitals

The Implementation of Green Accounting Based on University Social Responsibility (USR) With Independent Test

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