VOLUNTARY REPORT BERBASIS GREEN ACCOUNTING

Abstract

Abstrak: Voluntary Report Berbasis Green Accounting. Penelitian ini bertujuan untuk mengevaluasi implementasi konsep green accounting yang sudah dilaksanakan RSUD Kota Mataram dari perspektif internal dan eksternal. Penelitian ini juga bertujuan mengembangkan model pelaporan sukarela (voluntary report) berbasis green accounting. Metode yang digunakan dalam penelitian ini adalah studi kasus jenis multiple-case (holistic). Hasil penelitian menunjukkan bahwa RSUD Kota Mataram telah menerapkan konsep green accounting walaupun belum maksimal. Penelitian ini juga menghasilkan model pelaporan berbasis green accounting yang diharapkan mampu memberikan kepuasan semua stakeholder.

Abstract: Voluntary Report Based on Green Accounting. The purpose of this study is to evaluate the implementation of green accounting concept which is already implemented by Mataram City Hospital from internal and external perspective. This research is also to develop a model of voluntary reporting with green accounting based. This method which is used this research is case study approach and multiple-case (holistic) type. The result of this research is that Mataram City Hospital has implemented the concept of green accounting, although it is not optimal. This research also produces a reporting model with green accounting based which is expected to provide the satisfaction of all stakeholders.