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Analisis Peranan Biaya Lingkungan Terhadap Pengambilan Keputusan Manajemen RSUD ABC

Nur Fadilah Arsyad - ; Dwi hartanti (Pembimbing/Promotor) - ; Ancella A. Hermawan (Penguji) - ; Desi Adhariani (Penguji) - ;

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.


Ketersediaan

Call NumberLocationAvailable
T 065/21PSB lt.2 - Karya Akhir1
PenerbitJakarta: Program Studi Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Indonesia 2021
Edisi-
SubjekEnvironmental management
Health industry
Covid-19
environmental costs
Regional hospital
ISBN/ISSN-
KlasifikasiNONE
Deskripsi Fisikxiv, 77 p. ; diagr. ; 30 cm
Info Detail Spesifik-
Other Version/RelatedTidak tersedia versi lain
Lampiran BerkasTidak Ada Data

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