PERCEPTION OF PUBLIC HOSPITALS AT MALANG RAYA IN THE APPLICATION OF GREEN ACCOUNTING

  • Muhammad Hasyim Ashari Sekolah Tinggi Ilmu Ekonomi Indocakti Malang
  • Gusnar Mustapa Sekolah Tinggi Ilmu Ekonomi Indocakti Malang
DOI: https://doi.org/10.30996/jea17.v7i2.8098

Abstract

The aim of this study is to determine the perception of public hospitals in the area of Malang
Raya in relation to the application of green accounting. The approach in this survey research
uses descriptive quantitative. 35 samples from 40 population groups of public hospitals are likely
to be obtained by distributing questionnaires which calculated the average value of each
explanation to be interpreted and closed. The conclusion of this study shows that the perception
of public hospitals regarding the use of green accounting in public hospitals in Malang Raya,
based on respondents' responses, shows that public hospitals agree to the use of green
accounting based on financial activities, social activities and environmental activities. The
limitation of the study is that it is difficult to obtain responsive data due to procedures and
bureaucracy, as well as differences in the position, position and level of education of
respondents, which can lead to different perceptions of the use of green accounting in public
hospitals. The results of this study are expected to provide guidance on how to regulate green
accounting in public hospitals

Published
2023-01-25
Issue
Vol 7 No 2 (2022): Oktober
Section
Articles
Copyright (c) 2023 Muhammad Hasyim Ashari, Gusnar Mustapa

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