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Analisis Peranan Biaya Lingkungan Terhadap Pengambilan Keputusan Manajemen RSUD ABC
The purpose of this qualitative study case is to reveal The Role of Environmental Costs on The Management Decision-makings of RSUD ABC Regional Public Hospital, retrieving data from the results of observations, interviews, and documentation study with the hospital's sanitation and financial department personnel. The analyzed documents concern the environmental cost in 2019 and 2020, while the observations focused on hospital waste management. The data analysis employed content analysis, while data triangulation was also used to analyze financial data and documents of waste management in 2019-2020. The analysis results revealed the largest environmental cost group is the internal failures cost group, while the smallest environmental cost group is the external failures cost group. The environmental cost trend revealed escalations in prevention, internal failures, and external failures cost while the environmental detection cost was reduced in 2020. The escalations in 2020 were caused by Covid-19 waste management activities while the reduction was caused by the cancelled environmental detection. The hospital managements should have allocated and reported the environmental costs in order to benefit the decision-making process such as efficiencies and innovations in the hospital.
Call Number | Location | Available |
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T 065/21 | PSB lt.2 - Karya Akhir | 1 |
Penerbit | Jakarta Program Studi Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Indonesia., 2021 |
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Edisi | - |
Subjek | Environmental management Health industry Covid-19 environmental costs Regional hospital |
ISBN/ISSN | - |
Klasifikasi | NONE |
Deskripsi Fisik | xiv, 77 p. ; diagr. ; 30 cm |
Info Detail Spesifik | - |
Other Version/Related | Tidak tersedia versi lain |
Lampiran Berkas | Tidak Ada Data |