scholarly journals THE EFFECT OF GREEN ACCOUNTING PRACTICES AND ORGANIZATIONAL SIZE IN BUSINESS SUSTAINABILITY OF PUBLIC HOSPITALS

2021 ◽  
Vol 11 (1) ◽  
pp. 1-15
Author(s):  
Muhammad Hasyim Ashari ◽  
Yudhi Anggoro
Keyword(s):  
Public Hospital ◽  
Sample Selection ◽  
Sampling Technique ◽  
Public Hospitals ◽  
Small Contribution ◽  
Organizational Size ◽  
Green Accounting ◽  
Business Sustainability ◽  
Different Types ◽  
Cluster Random Sampling

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

scholarly journals Implementation of Green Accounting in Business Sustainability at Public Hospitals in Malang Raya

2020 ◽  
Vol 7 (10) ◽  
pp. 391
Author(s):  
Muhammad Hasyim Ashari ◽  
Yudhi Anggoro
Keyword(s):  
Sample Selection ◽  
Sampling Technique ◽  
Public Hospitals ◽  
Snowball Sampling ◽  
Health Organizations ◽  
Green Accounting ◽  
Business Sustainability ◽  
Business Operations ◽  
Adverse Impacts ◽  
Snowball Sampling Technique

Hospitals as health organizations whose business operations have an impact on the environment and society are expected to be responsible for preventing or reducing adverse impacts that may cause damage to the environment and the surrounding communities that are affected. This study aims to determine the effect of the implementation of green accounting at public hospitals in Malang Raya on business sustainability. This research is a survey research with descriptive quantitative and correlational approaches. Collecting data with a questionnaire to 38 research samples from a population of 40 public hospitals scattered in Malang District, Malang City and Batu City. The sample selection uses a probability sample with a snowball sampling technique. The results showed that the implementation of green accounting at public hospitals in Malang Raya had an effect of 15.0% (or 12.7% moderate) on business sustainability, and 85.0% (or 87,3% moderate) the rest is influenced by other factors besides the implementation of green accounting. The novelty of the research is the implementation of green accounting which involves financial, social and environmental activities to measure business sustainability.

scholarly journals KETERKAITAN UKURAN ORGANISASI DAN PEMAHAMAN MANAJEMEN TERHADAP PENERAPAN AKUNTANSI HIJAU (GREEN ACCOUNTING)

2020 ◽  
Vol 15 (1) ◽  
pp. 33
Author(s):  
Muhammad Hasyim Ashari ◽  
Umi Muawanah ◽  
Oyong Lisa
Keyword(s):  
Social Responsibility ◽  
Sampling Method ◽  
Public Hospitals ◽  
Environmental Responsibility ◽  
Organizational Size ◽  
Snowball Sampling ◽  
Green Accounting ◽  
Different Types ◽  
Correlational Approach ◽  
Economic Responsibility

<p><em>It is necessary to apply green accounting to public hospitals based on financial, social and environmental activities, as a form of economic responsibility (profit), social responsibility (people), and environmental responsibility (planet). The purpose of this study was to analyze and determine the effect of organizational size and management understanding of green accounting, either partially or simultaneously on the implementation of green accounting in public hospitals in Malang Raya, as well as the percentage level of the influence of these two variables on the implementation of green accounting in public hospitals in Malang Raya. This research is a quantitative study with a correlational approach. The population of 40 public hospitals spread across Malang District, Malang City, and Batu City. The sampling method uses probability sampling and snowball sampling. The sample used as many as 35 public hospitals. Data collection using a survey questionnaire using a 7 point likert scale. The novelty in this research is the implementation of green accounting based on economic responsibility, social responsibility, and environmental responsibility, using organizational size variables by considering public hospitals have different types, and using management understanding variables about green accounting. The results showed that the size of the organization and management's understanding of green accounting influence the implementation of green accounting in public hospitals in Malang Raya either partially or simultaneously. The influence of organizational size and management's understanding of green accounting on the implementation of green accounting is 33,9 %, and the remaining 66,1 % is influenced by other variables besides the two variables.</em></p>

scholarly journals How is the implementation of green accounting in public hospital?

2021 ◽  
Vol 3 (1) ◽  
pp. 131-153
Author(s):  
Muhammad Hasyim Ashari ◽  
Yudhi Anggoro
Keyword(s):  
Environmental Sustainability ◽  
Public Hospital ◽  
Sample Selection ◽  
Public Hospitals ◽  
Survey Method ◽  
Green Accounting ◽  
Higher Types ◽  
Operational Activities ◽  
The Impact ◽  
Public Entity

Purpose - The purpose of this study is to find out the implementation of green accounting in Public Hospitals in Malang and to determine the preferences of Public Hospitals in running their business.Method - This research is a descriptive quantitative study conducted by survey method. The total of population are 40 Public Hospitals in Malang Raya and the sample obtained as respondents are 37 Public Hospitals spread across Malang District, Malang City and Batu City.  The sample selection used probability sampling by sending a questionnaire to the entire population.  Result - The results showed that the green accounting practices in Public Hospitals in Malang Raya based on financial activities, social activities and environmental activities had been implemented properly and consistently. Public Hospitals with higher types tended to be better and more consistent in applying green accounting than Public Hospitals with lower types (classes).Implication - With the awareness of Public Hospitals in Malang Raya to implement green accounting in the accountability of their business activities, it can have an impact, especially on environmental sustainability and the welfare of the community around the Public Hospital from the impact of the resulting waste.Originality - The concept of green accounting can also be implemented to Public Hospitals as a public entity. On this basis, of course, it is necessary to conduct research on the implementation of green accounting in Public Hospitals as a public entity so that in its operational activities it does not only consider the financial aspects to generate profits, but also considers environmental and social aspects. As a result, its business can have an impact especially on environmental sustainability and the welfare of the community around Public Hospitals from the impact of the waste produced.

scholarly journals RASIONALITAS PENGGUNAAN OBAT ANTIHIPERTENSI PADA PASIEN HIPERTENSI RAWAT INAP DI RS DAERAH Dr. A. DADI TJOKRODIPO BANDAR LAMPUNG

2021 ◽  
Vol 9 (1) ◽  
pp. 27-35
Author(s):  
Mashuri Yusuf ◽  
◽  
Subur Widodo ◽  
Diah Pitaloka ◽  
◽  
...  
Keyword(s):  
Blood Pressure ◽  
Risk Factor ◽  
Public Hospital ◽  
Sample Selection ◽  
Sampling Technique ◽  
Reference Standard ◽  
Main Risk Factor ◽  
Descriptive Research ◽  
Contagious Diseases ◽  
Male Patients

Abstract Hypertension is one of non contagious diseases marked by the increase of systolic blood pressure > 140 mmHg and diastolic blood pressure > 90 mmHg. Hypertension becomes the main risk factor of other cardiovascular diseases. The number of hypertension occurance with or without companion increases every year. The purpose of this research is to know the rationality of anti - hypertension medicine usage on hypertension inpatients at RSUD of Dr. A. Dadi Tjokrodipo Bandar Lampung year of 2019 based on precise patient, precise indication, precise medicine, and precise dosage using reference standard of Guidelines JNCVIII. This research was a descriptive research with data collection of medical record retrospectively. The technique of sample selection used purposive sampling technique. The research results obtained from 82 samples based on the patients’ characteristics of genders such as 50 female patients (60,98%) and 42 male patients (39,02%). The patients’ characteristics based on age obtain mostly the patients are at age of 46-55 years old in the amount of 39 patients (47,6%). The patients’ characteristics based on the pattern of medicine usage obtain the most anti-hypertension used is amlodipin CCB class in the amount of 54 patients (45%). Rationality evaluation of anti-hypertension medicine usage obtains precise patient in the amount of 81 patients (99,8%), precise indication in the amount of 82 patients (100%), precise medicine in the amount of 61 patients (74,4%), and precise dosage in the amount of 82 patients (100%). The conclusion of this research is the usage of hypertension on the hypertension inpatients at Public Hospital of Dr. A. Dadi Tjokrodipo Bandar Lampung is already rational. Keywords: Anti-hypertension, Hypertension, Rationality of Medicine Usage

scholarly journals Culture Analysis of Patient Safety Incident Report of Nurses in Inventories of Sawerigading Regional Public Hospitals (RSUD), Palopo

2020 ◽  
Vol 1 (2) ◽  
pp. 71-76
Author(s):  
Try Ayu Patmawati ◽  
Nur Asphina R. Djano
Keyword(s):  
Public Hospital ◽  
Positive Response ◽  
Sampling Technique ◽  
Incident Reporting ◽  
Public Hospitals ◽  
Negative Response ◽  
Incident Report ◽  
Cross Sectional ◽  
Safety Incident ◽  
Patient Safety Incident

This study aims to analyze the incidents reporting culture of nurses in the inpatient room. The research design used in this study was descriptive analytic with a cross sectional approach. The population in this study were nurses at Sawerigading Palopo Hospital with a sample of this study as many as 140 nurses, sampling using purposive sampling technique. The instrument used was the IRCQ (Incident Reporting Culture Questionnaire). It was found that from 140 respondents there were 77 respondents (55%) who showed a negative response to the culture of reporting incidents and showed a positive response there were 63 people (45%). Based on the four incident reporting factors, the factor that received the greatest negative response was the "collegial atmosphere due to discomfort and punishment" with a total of 119 respondents (85%). The culture of reporting incidents in the inpatient room of the Sawerigading Palopo public hospital must be improved and minimize any concerns from nurses regarding punishment and fear.

scholarly journals The Contribution of Students’ Attitude and Familiarity Degree on English Loanwords in Bahasa Indonesia Toward their English Vocabulary Mastery

2019 ◽  
Vol 2 (1) ◽  
pp. 1-14
Author(s):  
Syahrul Syahrul
Keyword(s):  
Sample Selection ◽  
Sampling Technique ◽  
Coefficient Of Determination ◽  
Positive Contribution ◽  
Significance Level ◽  
Research Population ◽  
Academic Year ◽  
Potential Opportunity ◽  
Cluster Random Sampling ◽  
Bahasa Indonesia

The research is aimed to determine the contribution of Information Technology (IT) students’ attitude and level of familiarity in using English loanwords in bahasa Indonesia toward their English vocabulary mastery. The type of research was a correlational study of contribution. The research population was the fifth-semester students of IT in the academic year 2018/2019 at IAIN Bukittinggi with the total number of population was 180 students. The sample selection was done by using cluster random sampling technique with the total of the sample was 45 students from 6 parallel classes. The research data were obtained from attitude questionnaires, familiarity level questionnaires, and English vocabulary test. These instruments were analyzed statistically by using simple and multiple regression with a significance level was 0.05. Based on the data analysis, it was obtained the equation of Y = 4.192+0.227X1 + 0.5X2 that was indicated a positive contribution of students’ attitude and familiarity degree on English loanwords toward their English vocabulary mastery. Due to the value of F change (0.00) was lower than a =0.05, means that the variables of X1 and X2 contributed significantly toward the variable of Y (the students’ English vocabulary mastery). Then, the coefficient of determination R2 was 0.468 indicated variables X1 and X2 gave contribution simultaneously as much as 46.8% toward variable Y, while as much as 63.2 % was affected by other factors. So, the existence of English loanwords in Bahasa Indonesia gives a potential opportunity to make English is easy to be learned. Because both between loanwords and English vocabularies have similarities in form and meaning. So, in order to give a meaningful, positive attitude and familiarity degree of loanwords must be developed.

scholarly journals KEBERLANJUTAN USAHA PETERNAKAN AYAM RAS PEDAGING PADA POLA KEMITRAAN Sustainability Of Broiler Farming On Partnership Pattern

JURNAL PANGAN ◽  
2020 ◽  
Vol 28 (3) ◽  
Author(s):  
RENI SURYANTI
Keyword(s):  
Descriptive Analysis ◽  
Social Sustainability ◽  
Sampling Technique ◽  
Social Dimension ◽  
Economic Sustainability ◽  
Business Sustainability ◽  
Low Level ◽  
Technical Ability ◽  
Managerial Capabilities ◽  
Cluster Random Sampling

The low level of sustainability of the broiler farming related to the low business capacity of farmers. This condition causes sustainability were low at economic, ecological and social dimension. The study aims to analyze the level of sustainability of broiler farming on partnership pattern, and analyze the influence of capacity on the sustainability ts business. The study involved 247 broiler farmers in Sukabumi and Bogor Regency. The research was conducted from August to October 2018. Samples were determined by cluster random sampling technique with farmer clusters in two districts. Data analysis used descriptive analysis and inferencing with regression and correlation. The results show that siustanibility were low. The business capacity of broiler farmers were weak. The low level of business sustainability is supported by the weak ability of non-technical farmers. Economic sustainability is positively related to technical ability and entrepreneurship. Ecological sustainability has positively related to technical and managerial capabilities. Whereas social sustainability relates negatively to technical, managerial and entrepreneurial abilities. Enhancing technical capabilities is needed to support business sustainability. A significant relationship between technical capabilities, entrepreneurship, managerial and economic, ecological and social sustainability can be followed up by giving attention to these capabilities in the implementation of extension activities. 

Developing fraud prevention model in regional public hospital in West Sulawesi Province

2018 ◽  
Vol 60 (2) ◽  
pp. 210-220
Author(s):  
Kartini Kartini
Keyword(s):  
Structural Equation ◽  
Public Hospital ◽  
Sampling Technique ◽  
Public Hospitals ◽  
Equation Modeling ◽  
Cluster Sampling ◽  
Analysis Tool ◽  
Fraud Prevention ◽  
Content Type ◽  
Prevention Model

Purpose This paper aims to reveal the empirical facts of pressure, rationalization, effect on opportunity and fraud prevention and accountability to fraud prevention in Rumah Sakit Umum Daerah (RSUD; local public hospitals in English) in West Sulawesi Province. Design/methodology/approach This research is explanatory in nature, with a time horizon from January to July 2016. The research objects were selected from local public hospitals (RSUD) in West Sulawesi Province. The population in this study is employees working at regional general hospitals in West Sulawesi Province. While sample is determined based on cluster sampling technique, the analysis tool used is structural equation modeling. Findings The variables of pressure and rationalization are found to have a positive and significant effect on opportunity, so improvements in the variables pressure and rationalization will create improvements in the variable opportunity. Pressure, rationalization and opportunity variables have a positive and significant effect on fraud prevention, so improvements in pressure, rationalization and opportunity variables will create improvements in variable fraud prevention. Accountability variables have a negative and significant effect on fraud prevention, so a high value of accountability will decrease the value of fraud prevention. Originality/value Originality of this paper shows built developing fraud prevention model in regional public hospital in West Sulawesi Province with five variables, namely, pressure, rationalization, opportunity, accountability and fraud prevention.

scholarly journals PENERAPAN GREEN ACCOUNTING TERHADAP KINERJA KEUANGAN

2020 ◽  
Vol 12 (2) ◽  
pp. 94-99
Author(s):  
Bella Syafrina Qolbiatin Faizah
Keyword(s):  
Financial Performance ◽  
Industrial Revolution ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Profit Margin ◽  
Green Accounting ◽  
Human Needs ◽  
Net Profit

The industrial revolution era resulted several of companies trying to produce products for human needs. These products produce waste where the waste can be one of the problems that occurs when the management building is damaged. This research aims to examine the effect of applying green accounting to financial performance. Green accounting focuses on environmental activities, green prooduct, and environmental performance using PROPER, while financial performance uses net profit margin. The sample selection using a purposive sampling technique that uses certain criteria about 24 companies in four periods. Data analysis techniques used multiple linear regression analysis. The results of this study indicate that green accounting has no effect on financial performance which is measured using a net profit margin.

FAKTOR-FAKTOR YANG MEMPENGARUHI KETIDAKPATUHAN MINUM OBAT SEBAGAI UPAYA PENCEGAHAN FILARIASIS DI KOTA PEKALONGAN

2019 ◽  
Vol 9 (1) ◽  
pp. 1-6
Author(s):  
Harfaina Harfaina ◽  
Suharyo Hadisaputro ◽  
Djoko Trihadi Lukmono ◽  
Mateus Sakundarno
Keyword(s):  
Self Efficacy ◽  
Random Sampling ◽  
Social Stigma ◽  
Brugia Malayi ◽  
Sampling Technique ◽  
Wuchereria Bancrofti ◽  
Drug Prevention ◽  
Permanent Disability ◽  
Social Environmental ◽  
Cluster Random Sampling

Filariasis adalah penyakit infeksi yang disebabkan oleh cacing Wuchereria Bancrofti, Brugia Malayi, dan Brugia Timori yang menyebabkan cairan limfe tidak dapat tersalurkan dengan baik sehingga menyebabkan pembengkakan pada tungkai dan lengan. Meskipun tidak ada penyebab kematian tetapi menyebabakan cacat permanen dan stigma sosial. Eliminasi Filariasis dilakukan dengan Program Pengobatan Massal ke seluruh penduduk di daerah endemis setahun sekali selama 5 tahun. Keberhasilan program ini memerlukan kepatuhan minum obat pencegahan filariasis. Tujuan penelitian ini untuk mengetahui faktor-faktor yang mempengaruhi ketidakpatuhan minum obat sebagai upaya pencegahan filariasis. Penelitian ini Populasi dalam penelitian ini adalah penduduk berusia 15-65 tahun di dua kelurahan endemis yaitu kelurahan kuripan kertoharjo dan kelurahan jenggot selama mei-juli 2018. Sampel dalam penelitian ini 80 kasus dan 80 kontrol dengan teknik cluster random sampling. Variabel yang terbukti berpengaruh yaitu persepsi kerentanan negatif (OR=4,093) 95%CI=1,356-12,350 dan self efficacy negatif (OR=30,298) 95%CI=8,986-102,156. Persepsi kerentanan negatif dan self efficacy negatif merupakan faktor perilaku yang mempengaruhi ketidakpatuhan minum obat pencegahan filariasis. Diharapkan ada penelitian lanjutan tentang ketidakpatuhan minum obat pencegahan filariasis bukan berwujud persepsi tetapi dengan pengukuran faktor lingkungan sosial secara objektif dengan melakukan intervensi berupa perubahan perilaku.   Kata kunci : Filariasis, Ketidakpatuhan, Minum Obat, Mix Method   FACTORS THAT INFLUENCE DRINKING DRUG PREVENTION NON COMPLIANCE OF FILARIASIS IN PEKALONGAN CITY   ABSTRACT Filariasis is an infectious disease caused by worms Wuchereria Bancrofti, Brugia Malayi, and Brugia Timori, adult worm lives and damage reulting in blockage of lymph channels, causing swelling of the legs and arms. Although no cause of death but causes permanent disability and social stigma. Filariasis elimination done with the Mass Treatment Program to the entire population in endemic areas a year for 5 year. Succesfully this program required a medication adherence. The purpose of this study was to determine the factors that influence drug disobedience as an effort to prevent filariasis. This study uses a mix method. The population in this study were residents aged 15-65 years in two endemic villages, namely kuripan kertoharjo and jenggot villages during May-July 2018. Samples in this study were 80 cases and 80 controls with cluster random sampling technique. Variables that proved influential were perceptions of negative vulnerability (OR = 4,093) 95% CI = 1,356-12,350 and negative self efficacy (OR = 30,298) 95% CI = 8,986-102,156. Negative vulnerability perceptions and negative self efficacy are behavioral factors that influence non-compliance with filariasis prevention drugs. It is expected that further research on non-compliance with taking drugs to prevent filariasis is not a form of perception but objective measurement of social environmental factors by intervening in the form of behavior change.   Keywords: Filariasis, Noncompliance, Medication, Mix Method

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