Published: 2025-04-01

Penerapan Green Accounting Terhadap Pengelolaan Limbah pada Rumah Sakit Swasta Bandar Lampung

DOI: 10.35870/jemsi.v11i2.3819

Petrus Hamonangan Tambunan, Aminah
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Abstract

In recent decades, the issue of environmental damage has become a global concern, and hospitals as health care institutions play an important role in medical waste management. This study uses a quantitative approach with regression analysis to test the influence of environmental accounting cost components, namely prevention costs, detection costs, internal failure costs, and external failure costs, on waste management. The results of the analysis show that all variables have a positive and significant effect on waste management. The implementation of good environmental accounting can increase the effectiveness of waste management, support environmental sustainability, and make a positive contribution to public health.

Keywords

Green Accounting ; Waste Management ; Hospitals ; Environmental Accounting Costs

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How to Cite

Tambunan, P. H., & Aminah. (2025). Penerapan Green Accounting Terhadap Pengelolaan Limbah pada Rumah Sakit Swasta Bandar Lampung. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 11(2), 681-695. https://doi.org/10.35870/jemsi.v11i2.3819
Article Information

This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 11 No. 2 (2025)

  • Section: Articles

  • Published: %750 %e, %2025

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Author Biographies
Petrus Hamonangan Tambunan
Google Scholar ResearchGate ORCID

Fakultas Ekonomi dan Bisnis, Universitas Bandar Lampung, Program Studi Akuntansi, Jl. ZA. Pagar Alam No.26, Labuhan Ratu, Kec. Kedaton, 35142, Bandar Lampung.

Aminah
Google Scholar ResearchGate ORCID

Fakultas Ekonomi dan Bisnis, Universitas Bandar Lampung, Program Studi Akuntansi, Jl. ZA. Pagar Alam No.26, Labuhan Ratu, Kec. Kedaton, 35142, Bandar Lampung.

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