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 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

The State Action Doctrine and The Local Government Antitrust Act: The Restructured Public Hospital Model

1988 ◽  
Vol 14 (2-3) ◽  
pp. 171-219
Author(s):  
Theodore N. McDowel ◽  
J. Marbury Rainer
Keyword(s):  
Local Government ◽  
Public Hospital ◽  
The State ◽  
State Action ◽  
Hospital Facility ◽  
Practical Matter ◽  
Antitrust Analysis ◽  
The Impact ◽  
State Action Doctrine ◽  
Public Entity

This Article analyzes the development and complexities of the antitrust state action doctrine and the Local Government Antitrust Act as these doctrines apply to both “municipalities” and private entities. The restructuring of a public hospital is used as a model to facilitate the antitrust analysis. The restructuring model, which typically involves the leasing of a hospital facility by a public entity to a private nonprofit corporation, offers the unique opportunity to compare the different standards employed under the state action doctrine and the Local Government Antitrust Act. As a practical matter, the Article provides a framework for a public hospital to evaluate the impact of corporate restructuring on its antitrust liability exposure and to develop strategies to minimize antitrust risks.

scholarly journals Green Accounting: An Environmental Pollution Prevention Effort to Support Business Continuity

2020 ◽  
Vol 7 (2) ◽  
pp. 128-137
Author(s):  
I Gusti Agung Prama Yoga ◽  
Ida I Dewa Ayu Manik Sastri
Keyword(s):  
Environmental Pollution ◽  
Environmental Sustainability ◽  
Pollution Prevention ◽  
Environmental Accounting ◽  
Business Continuity ◽  
Analysis Method ◽  
Green Accounting ◽  
Financial Report ◽  
Processing Cost ◽  
The Impact

Green accounting has appeared as an accounting era putting forward the environmental factors as the impact of the business sustainability principle that must be maintained by an entity. This study aims to examine the environmental accounting treatment that has been applied by PT Quarzia Batik Baliand to determine the implementation of Green Accounting in supporting the business continuity of PT Quarzia Batik Bali. Business continuity acts as an economic principle, while environmental sustainability represents the social and environmental impacts generated by economic actors. These two aspects must be reconciled as their crucial nature is long-term. This study is design by using the descriptive-interpretive qualitative analysis method, which is a tool to analyse the information and data collected by interpreting the data based on the actor’s perspective. Systematically, this data processing and analysis method consists of three concurrent flows of analysis activities, such as data collection through interviews and questionnaires, data reduction, and drawing conclusions. The results showed that PT Quarzia Batik Bali has anticipated the environmental pollution due to dyed waste produced from the garment industry using environmentally-friendly dyes and provides several storage tanks to recycle waste so it remains ready to be disposed of on earth. However, in the financial report the processing cost has not been presented separately as an anticipated cost of environmental pollution.

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 The impact of talent management on job satisfaction of registered nurses in Malawian public hospitals

2021 ◽  
Vol 19 ◽  
Author(s):  
George L. Dzimbiri ◽  
Alex Molefi
Keyword(s):  
Job Satisfaction ◽  
Registered Nurses ◽  
Management Practices ◽  
Talent Management ◽  
The Body ◽  
Public Hospitals ◽  
Survey Method ◽  
Cross Sectional Survey ◽  
Managerial Implication ◽  
The Impact

Orientation: Job satisfaction is the paramount tool to gauge whether employees are willing to stay or leave an organisation. Talent management as a key aspect of human resources management has a fundamental role to play in ensuring that employees are satisfied with their work so that they can stay within the organisation.Research purpose: The purpose of this study was to establish the impact of talent management on job satisfaction of registered nurses in public hospitals of Malawi.Motivation for study: There is a need for scientific knowledge concerning the connection between talent management and job satisfaction of registered nurses in public hospitals of Malawi as limited studies have been conducted in the Malawian context despite the nursing profession witnessing a dire voluntary attrition of nurses leading to severe shortages of nurses.Research approach/design and method: The study uses a quantitative design by way of a cross - sectional survey method to determine the impact of talent management practices on job satisfaction of registered nurses. Data were collected from a sample of 834 registered nurses from the four main public hospitals of Malawi that were purposively selected. An adapted version of Minnesota Job Satisfaction Questionnaire (MSQ) combined with Human Capital Index questionnaire was administered to 834 nurses. Finally, 580 responses were found to be acceptable for analysis.Main findings: The findings of the study demonstrate that talent management practices do not contribute towards job satisfaction of registered nurses in Malawian public hospitals. Regression analysis indicated that amongst nine elements of talent management practices, the predictors that are most effective in predicting the job satisfaction of registered nurses include, staffing, talent development and talent deployment.Practical/managerial implication: The results of this study underscore the problematic nature of implementing talent management practices in public hospitals of Malawi. Management of public hospitals should appreciate these results as poor talent management practices can reduce job satisfaction among employees.Contribution/value add: The findings, therefore, add to the body of knowledge on how talent management practices can contribute to job satisfaction.

Entrepreneurial Leadership and Its Impact on Strategic Ambidexterity

2021 ◽  
Vol 13 (1) ◽  
pp. 22-37
Author(s):  
Salem A. Al-Heneiti ◽  
Hani Jaza'a Irtaimeh
Keyword(s):  
Knowledge Sharing ◽  
Sample Selection ◽  
Survey Method ◽  
Entrepreneurial Leadership ◽  
Relative Significance ◽  
Mediating Role ◽  
International Group ◽  
Study Results ◽  
Study Population ◽  
The Impact

This study aims to know the impact of entrepreneurial leadership on strategic ambidexterity through the mediating role of knowledge sharing in Tala Abu-Ghazaleh International Group. It also aims to know the concepts of entrepreneurial leadership, strategic ambidexterity, and knowledge sharing. In order to achieve the study objectives, the analytical descriptive method is used. The survey method has also been used for sample selection by distributing the questionnaire electronically to all members of the study population around the world, composed of all managers of top and middle departments in Talal Abu-Ghazaleh International Group, with a total of 170 managers, where 142 questionnaires were returned, which are good enough for analysis since they constitute 83.5% of all distributed questionnaires. The study results show an increase in the relative significance of entrepreneurial leadership, strategic ambidexterity, knowledge sharing, and an impact of entrepreneurial leadership on strategic ambidexterity in the presence of knowledge sharing in Tala Abu-Ghazaleh International Group.

scholarly journals GREEN ACCOUNTING: A MANAGEMENT STRATEGY AND CORPORATE SOCIAL RESPONSIBILITY IMPLEMENTATION

2018 ◽  
Vol 2 (2) ◽  
Author(s):  
I Gusti Ayu Purnamawati
Keyword(s):  
Social Responsibility ◽  
Environmental Sustainability ◽  
Quantitative Research ◽  
Management Strategy ◽  
Environmental Accounting ◽  
Green Accounting ◽  
Operational Activities ◽  
Corporate Social Responsibility Implementation ◽  
Corporate Social ◽  
The Village

This activity aims to know the implementation of Green Accounting As Management Strategy and Form of Social Responsibility Implementation at the Village Owned Enterprises in Buleleng Regency (BUMDes). This descriptive quantitative research was carried out with the purpose of mapping the academic works published on the environmental accounting and environmental costs areas and, fundamentally, describing the type of study (creation of a model or descriptive study) and the type of strategy (case study or non-identified). The sample is the managers of BUMDes which amounted to 10 people. With the application of environmental accounting in all operational activities and directly oriented to the interests of profit, people (community) and the planet (environmental sustainability). The results show that: 90% of the level of achievement that Bumdes managers have been able to apply environmental accounting properly.

scholarly journals Treasury Single Account (TSA) and Revolving Funds in Public Institutions

2021 ◽  
Vol 2 (5) ◽  
Author(s):  
Felix E. Ojong ◽  
A. M. Ogaboh Agba ◽  
Felix O. Eteng ◽  
Gbadebo S. Maruf ◽  
Abayomi I. Akintola ◽  
...  
Keyword(s):  
Public Institutions ◽  
Public Hospitals ◽  
Survey Method ◽  
Cash Management ◽  
Pearson Product Moment Correlation ◽  
Payment Mechanism ◽  
Government Hospitals ◽  
Public Organisations ◽  
The Impact ◽  
The Relationship

The study assessed the impact of Treasury Single Account (TSA) on revolving funds in public organisations, with particular reference to drug revolving fund in government hospitals in Nigeria. Specifically the study examines the relationship between appropriation control of TSA, cash management of TSA, payment mechanism of TSA and Drug Revolving Fund (DRF) in public hospitals. Survey method was adopted and 1020 questionnaire were administered. Data generated study were presented in tables and simple percentile. Hypotheses were also tested using Pearson Product Moment Correlation Coefficient (PPMC). Findings established significant links between appropriation control of TSA, cash management of TSA, payment mechanism of TSA and DRF in public hospitals. It was recommended among other that management should carryout monthly review of cash management of DRF to ensure that adequate funds are availability for drugs administration in public hospitals.  

scholarly journals L’adoption du Contrôle de Gestion à l'Hôpital Marocain : Explication par l'approche PLS

2017 ◽  
Vol 13 (4) ◽  
pp. 167
Author(s):  
Boussetta Mohamed ◽  
Alami Saad
Keyword(s):  
Organizational Performance ◽  
Conceptual Model ◽  
Research Methodology ◽  
Public Hospital ◽  
Descriptive Analysis ◽  
Management Control ◽  
Public Hospitals ◽  
Review Of The Literature ◽  
Positive Correlation ◽  
The Impact

For many authors the adoption of management control by companies is justified by the positive correlation between the implementation of this system and the increase of the organizational performance of the company. In Morocco, a single study focused on understanding the determinants of the choice of implementation of management control in the Moroccan context (Ahsina K., 2012), that is why we had the idea of developing a conceptual model adapted to Moroccan public hospitals. As a result, our problem is as follows: What is the impact of the determinants of management control on the organizational performance of the Moroccan public hospital ? This article presents, in a first point a review of the literature and the formulation of research hypotheses, in a second point the research methodology and in a last point the results of the descriptive analysis of the research.

The Role of Career Self-Efficacy on the Effect of Parental Career Behaviors on Career Exploration: A Study on School of Tourism and Hotel Management’ Students

2016 ◽  
Vol 3 (1) ◽  
pp. 143 ◽  
Author(s):  
Selahattin Kanten ◽  
Pelin Kanten ◽  
Murat Yeşiltaş
Keyword(s):  
Undergraduate Students ◽  
Self Efficacy ◽  
Structural Equation ◽  
Career Exploration ◽  
Equation Modeling ◽  
Survey Method ◽  
Hotel Management ◽  
Mediating Role ◽  
The Impact

This study aims to investigate the impact of parental career behaviors on undergraduate student’s career exploration and the mediating role of career self-efficacy. In the literature it is suggested that some social and individual factors facilitate students’ career exploration. Therefore, parental career behaviors and career self-efficacy is considered as predictors of student’s career exploration attitudes within the scope of the study. In this respect, data which are collected from 405 undergraduate students having an education on tourism and hotel management field by the survey method are analyzed by using the structural equation modeling. The results of the study indicate that parental career behaviors which are addressed support; interference and lack of engagement have a significant effect on student’s career exploration behaviors such as intended-systematic exploration, environment exploration and self-exploration. In addition, it has been found that one of the dimensions of parental career behaviors addressed as a lack of engagement has a significant effect on career self-efficacy levels of students. However, research results indicate that student’s career self-efficacy has a significant effect on only the self-exploration dimension. On the other hand, career self-efficacy has a partial mediating role between lack of engagement attitudes of parents and career exploration behaviors of students.

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