Defining Green Accounting in the Health Sector: West Lombok District Health Center

  • Fathurrahman Kurniawan Universitas Mataram, Mataram, Indonesia
  • Wahidatul Husnaini Universitas Mataram, Mataram, Indonesia
Keywords: Total Quality Management, Supply Chain Management, Operational Performance, Competitive Advantage

Abstract

This study aims to examine the effect of total quality management (TQM), supply chain management (SCM) on Operational performance mediated by competitive advantage. This approach uses a quantitative approach. The population in this study was workers and partners in the oil and gas sector. The data analysis technique used was non-probability sampling with a purposive sampling technique. The results of this study are Total Quality Management(TQM) has a positive effect on Operational Performance (OP), Supply Chain Management (SCM) has a positive effect on Operational Performance (OP), TQM has a positive effect on Competitive Advantage (CA), SCM has a positive effect on CA, Competitive Advantage (CA) on Operational Performance (OP) has a significant positive relationship, is statistically significant, there is a significant positive effect of Supply Chain Management (SCM) on Operational Performance through Competitive Advantage mediation. Theoretically, this research enriches the scientific references on the relationship between the implementation of TQM, SCM, and operational performance, especially in the context of the oil and gas industry, and adds a new perspective on how competitive advantage acts as a mediator in the relationship. And practically, it identifies the most relevant and effective TQM and SCM practices for oil and gas companies in achieving sustainable competitive advantage.

Downloads

Download data is not yet available.

References

Adriyana, R., Mahmudah, D. A., & Ayuningrum, A. P. (2023a). Implementasi Green Accounting di RSUD Bendan Kota Pekalongan. Pena Jurnal Ilmu Pengetahuan Dan Teknologi, 37(1), 11. https://doi.org/10.31941/jurnalpena.v37i1.2515

Adriyana, R., Mahmudah, D. A., & Ayuningrum, A. P. (2023b). Implementasi Green Accounting Di RSUD Bendan Kota Pekalongan. Jurnal Ilmu Pengetahuan Dan Teknologi, 37(1).

Albastiah, F. A., & Sisdianto, E. (2020). Penerapan Green Accounting, Dan Corporate Social Responsibility Terhadap Kinerja Keuangan Bank Umum Syari’ah Di Indonesia Tahun 2018-2020 Fauzan. Jurnal Akuntansi Dan Pajak.

Amanda, P. R., & Eka, P. S. (2020). Pengaruh Implementasi Green Accounting Terhadap Kinerja Perusahaan yang Terdaftar di Bursa Efek Indonesia. Jurnal Widya Citra, 1(4), 1–14.

Arias Valencia, M. M. (2022). Principles, Scope, and Limitations of the Methodological Triangulation. Investigación y Educación En Enfermería, 40(2). https://doi.org/10.17533/udea.iee.v40n2e03.

Ashari, M. H., & Anggoro, Y. (2020). Implementation of Green Accounting in Business Sustainability at Public Hospitals in Malang Raya. International Journal of Multicultural and Multireligious Understanding, 7(10), 391. https://doi.org/10.18415/ijmmu.v7i10.2102

Astaginy, N., Fitriani, A., R., S., S. G., & Gustini5, S. (2023). Green Accounting At Hospital. Jurnal Ekonomi, Bisnis Dan Manajemen (EBISMEN), 2(3), 330–339.

Ayu, Maheswari, I., & Wayan. (2023). Revealing the Profit Meaning of Incense Traders : A Phenomenological Study. Journal of Accounting and Finance in Emerging Economies ISSN9:(3), 405–420.

Barokah, A. A. N., Muchlis, M., & Suhartono. (2022). Akuntansi Lingkungan Berbasis Tabligh dalam Meningkatkan Pengelolaan Limbah Medis dan Tanggung Jawab Sosial ( Studi pada Puskesmas Mamajang Makassar ) Tabligh-Based Environmental Accounting in Improving Medical Waste Management and Social Responsibility (Accounting, Accountability and Organization System (AAOS) Journal, 4(1), 78–97.

Butarbutar, H. L. K., Setiaji, B., & Muskita, N. (2022). Analisis Pengelolaan Limbah Medis Padat Pada Fasilitas. : : Jurnal Kesehatan Masyarakat, 5(2), 210–220.

Campos, F., Lima Santos, L., Gomes, C., & Cardoso, L. (2022). Management Accounting Practices in the Hospitality Industry: A Systematic Review and Critical Approach. Tourism and Hospitality, 3(1), 243–264. https://doi.org/10.3390/tourhosp3010017

Chasbiandani, T., Rizal, N., & Indra Satria, I. (2019). Penerapan Green Accounting Terhadap Profitabitas Perusahaan Di Indonesia. AFRE (Accounting and Financial Review), 2(2), 126–132. https://doi.org/10.26905/afr.v2i2.3722

Cintia Wulandari, Alwan Sri Kustono, & Norita Citra Yuliarti. (2021). Implementasi Akuntansi Lingkungan Terhadap Pengelolaan Limbah Rumah Sakit Siloam Jember. Juremi: Jurnal Riset Ekonomi, 1(3), 193–202. https://doi.org/10.53625/juremi.v1i3.432

Deswanto, V. (2022). Literature Review: Green Accounting Era 4.0 Menuju Society 5.0. Jurnal Riset Akuntansi Dan Manajemen Malahayati, 11(2), 42–48. https://doi.org/10.33024/jrm.v11i2.7213

Dewi, M. A. (2020). Pengaruh Green Accounting Dan Dividend Payout Ratio. Jurnal Bisnis Dan Manajemen, 14(1).

Dewi, P. P., & Edward Narayana, I. P. (2020). Implementasi Green Accounting, Profitabilitas dan Corporate Social Responsibility pada Nilai Perusahaan. E-Jurnal Akuntansi, 30(12), 3252. https://doi.org/10.24843/eja.2020.v30.i12.p20

Farkhan, M., Zamroni, M., Adriansyah, G., & Hatta, M. (2019). Pembuatan bak sampah untuk peduli lingkungan di desa ngaresrejo kecamatan sukodono kabupaten sidoarjo. Jurnal Pengabdian Masyarakat, 01(01), 32–37.

Gonzalez, C. C., & Peña-Vinces, J. (2023). A framework for a green accounting system-exploratory study in a developing country context, Colombia. Environment, Development and Sustainability, 25(9), 9517–9541. https://doi.org/10.1007/s10668-022-02445-w

Govindan, K., Nosrati-Abarghooee, S., Nasiri, M. M., & Jolai, F. (2022). Green reverse logistics network design for medical waste management: A circular economy transition through case approach. Journal of Environmental Management, 322(July), 115888. https://doi.org/10.1016/j.jenvman.2022.115888

Humaidi, A., Askandar, N. S., & Junaidi. (2023). Analisa Penerapan Akuntansi Lingkungan di RSUD Waru Kabupaten Pamekasan. E_jurnal Ilmiah Riset Akuntansi , 12(01), 477–486.

INDIANA, I. D. M., DICRIYANI, N. L. G. M., ADIYADNYA, M. S. P., & PUTRA, I. P. M. J. S. (2020). Effect of Green Accounting on Corporate Sustainability and Financial Performance. Journal of Asian Finance, Economics and Business, 7(12), 731–738. https://doi.org/10.13106/jafeb.2020.vol7.no12.731

Istanabi, T., Miladan, N., Suminar, L., Kusumastuti, Aliyah, I., Rizon, Soedwiwahjono, P. U., Werdiningtyas, R. R., & Yudana, G. (2022). Pengelolaan Bank Sampah sebagai implementasi Ekonomi Kreatif di Bank Sampah Guyub Rukun Dusun Madugondo , Kecamatan Piyungan , Bantul Waste Bank Management as an Implementation of the Creative Economy at Guyub Rukun. Jurnal Ilmiah Pengabdian Kepada Masyarakat, 7(3), 407–413.

Katembo, F., Nakitende, I., & Nabiryo, J. (2024). Monitoring to predict in-hospital mortality within. Resuscitation Plus, 20(August), 100768. https://doi.org/10.1016/j.resplu.2024.100768

Khovifa, B., & Sokarina, A. (2024). Mendefinisikan Ulang Green Accounting di Bidang Kesehatan : A Studi Fenomenologis. Jurnal Internasional Bisnis Dan Ekonomi Terapan (IJBAE), 6124, 431–454.

Lestari, I. D., & Sokarina, A. (2024). Meanıng Of Income Based On Fısherman Conscıousness : A Phenomenologıcal Study. Asian Journal of Management Entrepreneurship and Social Science, 04(03), 410–432.

Lusiana, M., Hassan, M., Haat, C., Saputra, J., Yusliza, M. Y., Muhammad, Z., & Bon, A. T. (2021). A Review of Green Accounting, Corporate Social Responsibility Disclosure, Financial Performance and Firm Value Literature. 5622–5640.

Majidah, M., & Aryanty, N. (2023). Financial Performance: Environmental Performance, Green Accounting, Green Intellectual Capital, Green Product and Risk Management. Idx, 2928–2938. https://doi.org/10.46254/eu05.20220569

Mathews, G., & Anderson, C. (2021). The Lived Experience of Learning Mindfulness as Perceived by People Living With Long-Term Conditions: A Community-Based, Longitudinal, Phenomenological Study. Qualitative Health Research, 31(7), 1209–1221. https://doi.org/10.1177/1049732321997130

Meidijati, & Augustine, Y. (2022). The Effect of Tax, Green, and Carbon Accounting on Environmental, Social, and Governance Performance: Moderated by Green Intellectual Capital Meidijati. Technium Social Sciences Journal, 3.

Messerle, R., Hoogestraat, F., & Wild, E. (2024). Health policy: Which factors influence the decision of hospitals to provide procedures on an outpatient basis ? – Mixed-methods evidence from Germany. Health Policy, 150(September), 105193. https://doi.org/10.1016/j.healthpol.2024.105193

Meutia, I. (2019). The Effect of Green Accounting Implementation on Improving the Environmental Performance of Mining and Energy Companies in Indonesia. 10(July), 131–137. https://doi.org/10.21512/bbr.v10i2.5767

Misutari, N. M. S., & Ariyanto, D. (2020). Good Corporate Governance Moderates the Effect of Corporate Social Responsibility and the Implementation of Green Accounting on Financial Performance. Jurnal Akuntansi, 31, 2975–2987.

Mujiono, S. E. L. (2022). Analisis Penerapan Green Accounting Atas Pengelolaan Limbah Medis Pada Rumah Sakit Umum Daerah Dr. Haryoto Lumajang. Jurnal Akuntansi Dan Keuangan, 27(2), 102–112. https://doi.org/10.23960/jak.v27i2.391

Mumtaz, H., Werle, S., Sobek, S., Sajdak, M., & Muzyka, R. (2024). An in-depth study of the oxidative liquefaction process for polymeric waste reduction and chemical production from wind turbine blades and personal protective equipment used in the medical field. Journal of Environmental Management, 365(May), 121668. https://doi.org/10.1016/j.jenvman.2024.121668

Mustofa, A. J. G., & Murtanto. (2024). Pengaruh Green Accounting, Environmental Performance, Good Corporate Governance, Leverage, dan Ukuran Perusahaan Terhadap Financial Performance. Ekonomi Digital, 2(2), 97–108. https://doi.org/10.55837/ed.v2i2.105

Narayana, A., Utari, P., & Maret, U. S. (2019). Pengantar metode penelitian kepada suatu pengertian yang mendalam mengenai konsep fenomenologi. ENSAINS, 19–24.

Norsita, M. (2021). Analisis Penerapan Biaya Lingkungan Pengelolaaan Limbah Cair Rumah Sakit. Jurnal Ilmiah Akuntansi Manajemen, 4(1), 54–64. https://doi.org/10.35326/jiam.v4i1.1016

Nurfadila, N. (2019). Analisis Implementasi Akuntansi Lingkungan Dalam Menilai Kinerja Lingkungan Berdasarkan Psak Nomor 32 Dan 33 Pada Perusahaan Daerah Air Minum (PDAM) Kota Makassar. Bongaya Journal for Research in Accounting (BJRA), 2(1), 59–70. https://doi.org/10.37888/bjra.v2i1.114

Nurhayati, H., Ramon, A., Febriawati, H., & Wati, N. (2021). Pengelolaan Limbah Medis Padat B3 Di Puskesmas Perawatan Betungan Kota Bengkulu Tahun 2021 B3 Solid Medical Waste Management At the Betungan Care Health Center, Bengkulu in 2021. Avicena, 16(2), 97–110.

Riyadh, H. A., Al-sham, M. A., Huang, H. H., & Gunawan, B. (2020). The Analysis of Green Accounting Cost Impact on Corporations Financial Performance. November. https://doi.org/10.32479/ijeep.9238

Rohim, A. S. M., & Hardiningsih, P. (2022). Implementasi Green Accounting Rumah Sakit Umum Daerah R.A. Kartini Jepara. AKSES: Jurnal Ekonomi Dan Bisnis, 17(1), 45–53. https://doi.org/10.31942/akses.v17i1.6510

Rospani, Wahyu, J. T., & Handajani, L. (2024). Analisis Penerapan Green Accounting Pada Rsud Kota Mataram. Jurnal PETA, 9(2), 131–146.

Rounaghi, M. M. (2019). Economic analysis of green and environmental accounting to identify environmental costs and sustainability indicators. International Journal of Ethics and Systems, 35(4), 504–512. https://doi.org/10.1108/IJOES-03-2019-0056

Sadiku, M. N. O., Ashaolu, T. J., Adekunte, S. S., Musa, S. M., College, G. P., A, P. V., & View, P. (2021). Green Accounting : A Primer Green accounting : A Primer. International Journal Of Scientific Advances, January, 3–6. https://doi.org/10.51542/ijscia.v2i1.10

Safitri, A., & Sari, F. (2022). Analisis Penerapan Akuntansi Lingkungan Terhadap Pengelolaan Limbah Pada Pt Panggung Jaya Indah. JAKA (Jurnal Akuntansi, Keuangan, Dan Auditing), 3(1), 1–8. https://doi.org/10.56696/jaka.v3i1.6640

Salsabilla, D., Awaliyah, R. N., Nuraisyah, S., & Muslihah, A. N. (2024). Cloud Computing untuk Pengelolaan Keuangan : Analisis Efisiensi dan Efektivitas. J-CEKI : Jurnal Cendekia Ilmiah, 3(5), 4046–4054.

Samsiar, S., Lewaru, T. S., & Anakotta, F. M. (2020). Penerapan Akuntansi Lingkungan Pada RSUD Cenderawasih Kabupaten Kepulauan Aru (Studi Kualitatif). Accounting Research Unit (ARU Journal), 1(1), 1–12. https://doi.org/10.30598/arujournalvol1iss1pp1-12

Sara, Z., Rajak, A., Accounting, D., & Mollucas, N. (2022). Liquidity Influence Of The Implementation Of Green Accounting, Environmental Performance On The Profitability Of Manufacturing Companies In The Indonesia Stock Exchange In 2015 – 2019. 16–21.

Sari, S. (2022). Penerapan Green Accounting Sebelum dan Sesudah Penetapan Virus Covid-19 sebagai Bencana Nasional. Jurnal Ecodemica Jurnal Ekonomi Manajemen Dan Bisnis, 6(1), 77–87. https://doi.org/10.31294/eco.v6i1.12160

Sela, A. Y., Karamoy, H., & Mawikere, L. M. (2019). Analisis penerapan akuntansi lingkungan pada RSUD DR. Sam Ratulangi Tondano. Indonesia Accounting Journal, 1(2), 63. https://doi.org/10.32400/iaj.26649

Sinto, R., Limato, R., Radiani, S. P., Huda, M. N., Praptiwi, A. W., Herman, Y., Musaffa, B. A., Day, N. P. J., Limmathurotsakul, D., Karuniawati, A., & Raph, L. (2024). A nationwide mixed methods study of gaps and barriers to implementation of antimicrobial stewardship programs in hospitals in Indonesia. Journal of Hospital Infection, 26. https://doi.org/10.1016/j.jhin.2024.10.001

Smith, R., & Sulaiman, L. (2023). Analisis kondisi pengelolaan limbah medis padat di fasilitas layanan kesehatan puskesmas di kabupaten bima. Jurnal Cahaya Mandalika (JCM), 1388–1396.

Sudarminto, H. T., & Harto, P. (2023). Green Accounting Concepts and Practices Towards Measuring Environmental Sustainability and Sustainable Business Value. International Journal of Science and Society, 5(5), 629–643. https://doi.org/10.54783/ijsoc.v5i5.927

Sultan, K. H., Ali, N. J. M., Mohammed, M. T., & Salman, A. J. (2024). Sustainability Accounting Measuring and Reporting Environmental Costs. Journal of Ecohumanism, 3(5), 591–603. https://doi.org/10.62754/joe.v3i5.3925

Sunaningsih, S. N., Khabibah, N. A., & Suryatimur, K. P. (2020). Penerapan Green Accounting Pada Rumah Sakit Umum Daerah Muntilan Kabupaten Magelang. TECHNOBIZ : International Journal of Business, 3(2), 30. https://doi.org/10.33365/tb.v3i2.846

Usman, A. S., & Audu, P. (2021). Triangulation Approach to Research in Accounting and Finance. International Journal of Accounting Research, 6(2), 55–57. https://doi.org/10.12816/0061254

Veronika, J., Ginting, B., Ramles, P., & Ginting, F. (2022). IMPLEMENTASI GREEN ACCOUNTING ( AKUNTANSI LINGKUNGAN ) DI INDONESIA : STUDI LITERATUR. FINANCIAL: Jurnal Akuntansi Published by Program Studi Akuntansi STIE Sultan Agung, 8, 40–49.

Wahyudi, D., Syahril, & Rusnani. (2022). Pemahaman Dan Kepedulian Penerapan Green Accounting Pada Puskesmas Kecamatan Bluto Kabupaten Sumenep Journal of Public and Business Accounting. Journal of Public and Business Accounting, 3(1), 16–26.

Welliana, M., Efendi, I., & Aini, N. (2022). Analisis Pengelolaan Limbah Medis di Puskesmas Kabupaten Aceh Timur Analysis of Medical Waste Management in Puskesmas East Aceh District. Journal of Healthcare Technology and Medicine, 8(1), 216–227.

Weraman, P. (2024). Pengelolaan Limbah Medis Yang Berkelanjutan : Kontribusi Positif Untuk Lingkungan Dan Kesehatan. Communnity Development Journal, 5(2), 3079–3084.

Wirawan, E. R., & Angela, A. (2024). Pengaruh Green Accounting, Intellectual Capital terhadap Kinerja Keuangan Perusahaan Sektor Kesehatan di Indonesia. Jurnal Eksplorasi Akuntansi (JEA), 6(3), 1050–1065.

Yenti, E., Candra, R., & Fakultas, R. A. J. (2020). PENERAPAN AKUNTANSI LINGKUNGAN TERHADAP BIAYA OPERASIONAL PENGELOLAAN LIMBAH PADA RSUD PROF. DR. M.A. HANAFIAH SM BATUSANGKAR. Jurnal Imara Laporan, 4, 11.

Yenti, E., Saleh, S. M., & Atika Amor. (2023). Green Accounting Analysis in Public and Private Hospitals. Akuntansi Dan Manajemen, 18(2), 17–28. https://doi.org/10.30630/jam.v18i2.216

Yuliana, Y. K., & Sulistyawati, A. I. (2021). GREEN ACCOUNTING : PEMAHAMAN DAN KEPEDULIAN DALAM PENERAPAN (STUDI KASUS PADA PABRIK KECAP LELE DI KABUPATEN PATI). Jurnal Ilmiah Bidang Ilmu Ekonomi, 19(1), 45–59.

Published
2025-08-10
How to Cite
Kurniawan, F., & Husnaini, W. (2025). Defining Green Accounting in the Health Sector: West Lombok District Health Center. Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE), 8(3), 9407-9424. https://doi.org/10.31538/iijse.v8i3.7066