Implementation of environmental cost accounting during the COVID-19 pandemic in medical waste management

This study aims to investigating the implementation of environmental cost accounting during the COVID-19 pandemic in relation to medical waste management at Wangaya General Hospital, Denpasar Indonesia using qualitative approach through case studies. Data were collected through field-observation, documentation and interviews with 4 key informants. The results show that the Wangaya Hospital had implemented environmental cost accounting, but had not made an explicit disclosure of environmental costs. There is no environmental cost report, and the operational statement is only reported in the goods and services expense account. But in other hand, Wangaya General Hospital already integrated among the economic, social, and environmental sustainability. The research results also show that Wangaya General Hospital still able to manage their business in the midst of the COVID-19 pandemic.

The Effect of Nurse Aide Retention on Ohio's Nursing Home Resident Care Experience Scores: A Facility-Level Analysis

The objective of the study was to analyze whether higher nurse aide retention was related to better resident care experiences using an overall score and seven domain scores among a sample of Ohio nursing homes. The 2017 Ohio Biennial Survey of Long-Term Care Facilities was used in combination with the 2017 Ohio Nursing Home Resident Satisfaction Survey. These data were merged with the Ohio Medicaid Cost Report, Certification and Survey Provider Enhanced Reports, LTC Focus, Area Health Resource File, Rural Urban Commuting Area data, and Payroll-based Journal Public Use Files. The analytic sample (N=690) represents freestanding facilities with a full-year cost report. The analysis included means and frequencies, ANOVAs with Tukey adjustments, and linear regressions that controlled for heteroskedasticity. Quartiles of the CNA retention rate were used to define four groups: low, medium, high, and extremely high. After controlling for facility and county characteristics, facilities with high CNA retention (61-72%) had significantly higher overall resident care experience scores by 1.27 percentage points and better environment scores by 1.35 percentage points compared to those with low CNA retention (0-48%). Medium retention (49-60%) also had significantly better environment scores than low retention. Compared to the high retention group, facilities with extremely high retention (73%+) had significantly lower scores for the overall resident care experience, facility culture, caregivers, and spending time. Maintaining a high retention rate of CNAs is important, but there were surprising negative effects from having extremely high retention potentially due to high burnout or poor person-job fit.

Analysis and Evaluation of Environmental Management System Implementation in Indonesian Zoo

ABSTRACT This study aims to analyze and evaluate the environmental management system implementation at Bali Zoo. This study was conducted using a case study method. Results show that Bali Zoo does not implement an environmental cost reporting based on environmental management accounting and has yet to focus on developing a competitive advantage on its resources based on the resource-based view theory. This study helps Bali Zoo in preparing environmental cost report to evaluate the efficiency of resources used in the environmental management and to integrate the concept of environmental management accounting in Bali Zoo’s environmental management system. ABSTRAK Penelitian ini bertujuan untuk menganalisis dan mengevaluasi penerapan sistem manajemen lingkungan pada Bali Zoo. Penelitian ini dilakukan menggunakan metode studi kasus. Hasil penelitian menujukkan bahwa Bali Zoo tidak menerapkan penyusunan laporan biaya lingkungan berdasarkan akuntansi manajemen lingkungan dan belum berfokus untuk menciptakan keunggulan kompetitif pada sumber daya berdasarkan resource-based view theory. Penelitian ini membantu Bali Zoo dalam penyusunan laporan biaya lingkungan untuk mengevaluasi efisiensi sumber daya alam yang digunakan dalam pengelolaan lingkungan serta sebagai bentuk integrasi konsep akuntansi manajemen lingkungan terhadap sistem manajemen lingkungan pada Bali Zoo. JEL Classification : M41, Q56

Analysis and Evaluation of Environmental Management System Implementation in Indonesian Zoo

ABSTRACT This study aims to analyze and evaluate the environmental management system implementation at Bali Zoo. This study was conducted using a case study method. Results show that Bali Zoo does not implement an environmental cost reporting based on environmental management accounting and has yet to focus on developing a competitive advantage on its resources based on the resource-based view theory. This study helps Bali Zoo in preparing environmental cost report to evaluate the efficiency of resources used in the environmental management and to integrate the concept of environmental management accounting in Bali Zoo’s environmental management system. ABSTRAK Penelitian ini bertujuan untuk menganalisis dan mengevaluasi penerapan sistem manajemen lingkungan pada Bali Zoo. Penelitian ini dilakukan menggunakan metode studi kasus. Hasil penelitian menujukkan bahwa Bali Zoo tidak menerapkan penyusunan laporan biaya lingkungan berdasarkan akuntansi manajemen lingkungan dan belum berfokus untuk menciptakan keunggulan kompetitif pada sumber daya berdasarkan resource-based view theory. Penelitian ini membantu Bali Zoo dalam penyusunan laporan biaya lingkungan untuk mengevaluasi efisiensi sumber daya alam yang digunakan dalam pengelolaan lingkungan serta sebagai bentuk integrasi konsep akuntansi manajemen lingkungan terhadap sistem manajemen lingkungan pada Bali Zoo. JEL Classification : M41, Q56

Environmental Management Accounting with Material Flow Cost Accounting: Strategy of Environmental Management in Small and Medium-sized Enterprises Production Activities

<p class="Imar-Abstract">The purpose of this research is to analyze activities of related environmental costs that occur and how to manage the use of raw materials and energy in the production process. Research methods used are observation, interview, and documentation. While methods of analysis research data using qualitative descriptive analysis i.e., describing object examined through data collected to produce a generally accepted conclusion. Based on data retrieved explains that activities related to environmental management in the tofu production process has not been made optimally. This impact on the cost of environmental management has not been presented in environmental quality cost report which is divided into four types, namely prevention cost, detection cost, internal failure cost, and external failure cost. The results of the analysis in this research obtained information that raw material costs into positive output (product) of 88,74% and negative output (material losses) of 11,26%. This environmental quality cost report that is used as consideration in management decisions related to waste management as well as increased production practices related use of raw materials and energy in the production process as an effort to reduce material loss and minimize negative impact to the environment.</p>

Rapid Mapping for German Federal Authorities

<p><strong>Abstract.</strong> The Federal Agency for Cartography and Geodesy (BKG) in Germany is a technical agency under the Federal Ministry of the Interior, Building and Community (BMI). The organization consists of three departments namely Geoinformation, Geodesy and a Business Operations/Support department. Each department has multiple units which carry out their own respective duty in their field of subject. Tasks related to providing and homogenizing spatial data are located inside the geoinformation department. The main focus lies here on uniting the data collected by the federal states to form different types of nationwide datasets. The geodesy department focusses on real time satellite navigation systems, very long baseline interferometry and geodetic reference systems.</p><p>A recent development in the federal authorities has been the demand for quick maps and spatial data to support fast decision making processes. The BKG has established a complete workflow which allows for rapid data processing and the distribution to the respective customers. It is split into six sub processes with several branching options, processing and backpropagation steps. This allows for a systematic approach to covering the customer’s demand for spatial data and for the internal production chain. The workflow is backed up by a project management system, a quality management system and a production management system each covered in a handbook specially prepared to ensure consistency along the workflow.</p><p>The workflow gets started by the customer posing their request either via the service center (SC) unit, via mail or phone or through the controlling institution as a decree or an executive order. The first contact is crucial as important information is being exchanged and a rough concept of the demand is shaped. Once the actual task has reached the BKG a ticket number and an internal processing identifier will be assigned by the SC and the resource manager (RM) respectively. These unique keys will be used for the communication with the customer and additionally utilized as a tool for the administrative actions being carried out in the background. This action involves querying the license status of the customer which in addition determines the maximum cost of the task and the authorization of the data being used. In parallel the task, now referred to as a ticket, is being implemented in the project management system. Certain additional information will be assigned to the ticket like the project manager (PM) and the project processor. Once this step has been completed the working directory for the ticket will be created by using a predefined folder structure. This structure is composed of a data, export, communications and documentation folder. Depending on the nature of the ticket various preconfigured templates are at hand and will be used to ensure uniformity of the final products. If needed further communication with the customer is carried out. Data research is the last step in this part of the workflow (see figure 1).</p><p>The processing of the actual data makes up most of the workflow regarding time. Aspects like a uniform styleguide and quality controls by colleagues are performed alongside the work progress. If any non comforming aspect is found, the feedback is given directly to the person in charge of the ticket while also being mirrored in the project management system. Once the product is ready for deployment, final communication with the customer is executed. Additional changes stated by the customer can be implemented whereby an extra iteration of the quality process will be necessary. The data deployment is either carried out as a print product, a DVD, an OGC service or via a download option (see figure 2).</p><p>The final steps of the workflow involve the report of delivery to the service center, the creation of the cost report and the closure of the ticket in the project management system. The cost report is created in a semi-automatic process from data stored in the project management system and combined with the material cost report. It is then send via e-mail to the service center which will carry out any necessary invoice collections. Furthermore the internal data folder structure is cleaned up and a screenshot is taken of the product to use it as a subsidiary product in the dedicated online gallery of created products. Finally the closing information is relayed to the service center and the ticket gets closed (see figure 3). This whole workflow can be executed within several hours, days or weeks, depending on the deadline imposed by the customer or the event. Actual rapid mapping activations are done by multiple people simultaneously working on different steps of the previously explained workflow. This allows for fast response times and the accomplishment of the activation in time.</p>

Penerapan Penilaian Persediaan Dan Perhitungan Harga Pokok Makanan Dengan Metode Fifo Pada Aplikasi Berbasis Web

The cost of food involved food consumed whereas labor costs and overhead costs were excluded. Both excluded costs were charged to various department. The value of the cost-of-food-sold shown in the food cost report, can be used as a reference to improve operational efficiency and take corrective actions. The value of the cost of foods consumed can be directly obtained from the inventory card using the First In First Out (FIFO) Method. The FIFO method calculated the actual cost of goods from the value of the goods themselves. In a foodservice industry, control of food supplies was an important activity, because inventory is one of the current assets nonetheless it is perishable. Moreover, inventory related transactions that had huge volume daily recorded unsystematically, can cause trouble with different amount between physical inventory checking and reports. Based on the weaknesses of the recording process, document flow analysis was carried out. Document flow analysis was used as a reference for developing web-based applications. This application was able to handle purchasing, delivery of food items from the purchasing department to the kitchen section, pick up of food ingredients for kitchen/meeting/promotion purposes, physical adjustment of inventory and displaying inventory cards and cost of food report.

SEGMENT PERFORMANCE REPORT SEBAGAI ALAT PENILAIAN PRESTASI MANAJER PUSAT BIAYA (STUDI KASUS PADA UD. GADING JAYA)

In the company, needs to implement the division of tasks of each section. In order to determine the extent to which the management of each part has been carrying out the duties and responsibilities of each, hence the need for a method of performance appraisal is segment manager report performance. Segment Performance Report contains information about the grouping of certain costs in accordance with the concept . Purpose o the study was determine whether performance .The research was conducted in UD. Gading Jaya is located at Jl. Kairagi I Manado. Results of this study declare that a performance appraisal manager at UD. Gading Jaya still conventional because it still refers to the production cost report and the statement of income generated by the production department without seeing the direct of income generated by the production department without seeing the direct contribution of the section and according to conventional report.Keywords: Segment Performance Report, Assessment Manager

PENERAPAN INFORMASI AKUNTANSI PADA UMKM DI KECAMATAN SEKARBELA KOTA MATARAM

This study aims to examine the understanding of SMEs actors on accounting information and to know empirically the application of information for small and medium enterprises (MSMEs) in Sekarbela Subdistrict. This research used descriptive approach by interview and survey method. Data collection was done by distributing questionnaires to respondents. The sample of this research is food business MSMEs in Sekarbela Sub district with total of 68 UMKM. However, from 68 MSME samples only 50 samples can be processed. The data is processed by using the frequency distribution then made the average analysis and proportion. The results showed that MSMEs in Sekarbela Subdistrict have applied accounting information although in a simple form. Accounting information most widely applied is the purchase record with the number of 27 respondents or 54% and cash records 28 respondents or 56%. Then MSMEs in Sekarbela Subdistrict have used accounting information, the most widely used is the type of goods sold based on profit or profit of each type of goods with the number of 28 respondents or 56%. Furthermore, MSME also need operational information record about the number of goods sold per day with the number of 31 respondents or 62% and types of goods sold per day with the number of 31 respondents or 62%, records management information that is the production cost report with the number of 32 respondents or 64% financial information is the amount of profit each day with the number 46 respondents or 92%