A comparative analysis before and after pandemic on environmental accounting public hospital

https://doi.org/10.35912/ijfam.v6i1.1706
Published: Jun 19, 2024

Abstract:

Purpose: This study conducted a comparative analysis of the application of environmental accounting in hospitals before, during, and after the pandemic.

Research methodology: This qualitative study used a comparative analytical approach. The data used in the research are primary data from interviews with three informants directly involved and secondary data from relevant financial information at the Regional Public Hospital. Mohamad Soewandhie, Surabaya.

Results: The COVID-19 pandemic has impacted hospital environmental accounting. Hospitals commonly charge environmental costs for managing solid, liquid, and gaseous waste. The pandemic has increased hospital waste processing expenditure for these three classes. The growth in hospital waste and vendor waste processing costs due to increased demand, since hospitals cannot yet process their waste, are the main causes of the cost increase. Once the outbreak ended, hospitals could control the costs.

Limitations: Financial data from the hospital was simply an illustration because it had to be integrated with the Surabaya City Government's financial reports and was not published.

Contribution: It can be seen that it is important for hospitals to be able to budget environmental costs more seriously as a preventive measure if similar problems like the pandemic or other forces significantly occur in the future.

Novelty: Previous similar research only studied how environmental accounting is implemented in a hospital and did not compare its implementation before, during, and after the pandemic.

Keywords:
1. environmental accounting
2. public hospital
3. COVID-19 pandemic
Authors:
1 . Sofie Yunida Putri
Universitas Pembangunan Nasional “Veteran” Jawa Timur, Indonesia
2 . Tituk Diah Widajantie
Universitas Pembangunan Nasional “Veteran” Jawa Timur, Indonesia
3 . Acynthia Ayu Wilasittha
Universitas Pembangunan Nasional “Veteran” Jawa Timur, Indonesia
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Putri, S. Y., Widajantie, T. D., & Wilasittha, A. A. (2024). A comparative analysis before and after pandemic on environmental accounting public hospital. International Journal of Financial, Accounting, and Management, 6(1), 1–17. https://doi.org/10.35912/ijfam.v6i1.1706
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Issue & Section
Vol. 6 No. 1 (2024): June
Articles
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References

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    Chauvey, J.-N., Giordano-Spring, S., Cho, C. H., & Patten, D. M. (2015). The normativity and legitimacy of CSR disclosure: Evidence from France. Journal of Business Ethics, 130, 789-803.

    Chinedu, O. F., Dennis, M. O., & Chikwuemeka-Onuzulike, N. (2020). Impact of Covid-19 on the survival of Igbo owned businesses in Nigeria: the nexus. International Journal of Financial, Accounting, and Management, 2(2), 121-130.

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    Mahamid, F. A., Veronese, G., & Bdier, D. (2021). The Palestinian healthcare providers' perceptions, challenges and human rights-related concerns during the COVID-19 pandemic. International Journal of Human Rights in Healthcare(ahead-of-print).

    Maulina, V. A., Nugraha, A. A., & Ishak, J. F. (2022). Analisis Perhitungan Biaya Lingkungan Atas Pengelolaan Limbah Padat Covid-19 dalam Mencapai Eco-Efficiency (Studi Kasus pada RSUP Dr. Hasan Sadikin Bandung). Indonesian Accounting Literacy Journal, 3(1), 16-27.

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    Nur, A. K. M., & Sukoharsono, E. G. (2013). Analysis of Environmental Accounting as a Form of Corporate Social Responsibility in Environmental Management Effort to Reduce Externalities Impact (Case Study In Rumah Sakit Islam Malang-UNISMA). Jurnal Ilmiah Mahasiswa FEB, 2(1).

    Patma, K., Salle, A., & Pangayow, B. J. (2018). Pengaruh Tanggungjawab Lingkungan, Legitimasi, Dan Peluang Daya Saing Terhadap Penerapan Environmental Accounting Pada Rumah Sakit Di Kota Jayapura. Jurnal Akuntansi, Audit, dan Aset, 1(1), 58-73.

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  2. Ahmed, J. U., Islam, Q. T., Ahmed, A., Faroque, A. R., & Uddin, M. J. (2021). Corporate social responsibility in the wake of COVID-19: multiple cases of social responsibility as organizational value. Society and Business Review, 16(4), 496-516.
  3. Anoke, F., Ngozi, N. H., Uchechukwu, E. S., & Joyce, I. (2022). Entrepreneurial Marketing And SMEs Growth In Post Covid-19 Era In Awka, Anambra State, Nigeria. International Journal of Financial, Accounting, and Management, 4(2), 115-127.
  4. Araujo, R., Fernandes, J. M., Reis, L. P., & Beaulieu, M. (2023). Purchasing challenges in times of COVID-19: resilience practices to mitigate disruptions in the healthcare supply chain. Journal of Global Operations and Strategic Sourcing, 16(2), 368-396.
  5. Ariani, M., Zulhawati, Z., & Darmawan, D. (2021). Penerapan Akuntansi Lingkungan Pada Pengelolaan Limbah Rumah Sakit. PETANDA: Jurnal Ilmu Komunikasi dan Humaniora, 3(2), 87-98.
  6. Ashari, M. H., & Anggoro, Y. (2021). How is the implementation of green accounting in public Hospital? Journal of Islamic Accounting and Finance Research, 3(1), 131-154.
  7. Chauvey, J.-N., Giordano-Spring, S., Cho, C. H., & Patten, D. M. (2015). The normativity and legitimacy of CSR disclosure: Evidence from France. Journal of Business Ethics, 130, 789-803.
  8. Chinedu, O. F., Dennis, M. O., & Chikwuemeka-Onuzulike, N. (2020). Impact of Covid-19 on the survival of Igbo owned businesses in Nigeria: the nexus. International Journal of Financial, Accounting, and Management, 2(2), 121-130.
  9. Cho, C. H., Senn, J., & Sobkowiak, M. (2022). Sustainability at stake during COVID-19: Exploring the role of accounting in addressing environmental crises. Critical Perspectives on Accounting, 82, 102327.
  10. Dahlia, D., Putri, E. M., & Edri, F. (2021). Analisis Penerapan Akuntansi Lingkungan Pada Rumah Sakit Islam Ibnu Sina Bukittinggi. Jurnal BANSI-Jurnal Bisnis Manajemen Akutansi, 1(1), 28-38.
  11. Devi, Y., & Srivastava, A. (2022). Addressing sustainability during and post-COVID-19 pandemic crisis: a literature review and bibliometric analysis to explore the future avenues. Benchmarking: An International Journal.
  12. Donelli, C. C., Fanelli, S., Zangrandi, A., & Elefanti, M. (2022). Disruptive crisis management: lessons from managing a hospital during the COVID-19 pandemic. Management Decision, 60(13), 66-91.
  13. Ferry, L., Midgley, H., & Green, S. (2023). Accountability, emergency and liberty during COVID-19 in the UK 2020–22. Accounting, Auditing & Accountability Journal.
  14. Gerald, E., Obianuju, A., & Chukwunonso, N. (2020). Strategic agility and performance of small and medium enterprises in the phase of Covid-19 pandemic. International Journal of Financial, Accounting, and Management, 2(1), 41-50.
  15. Gumbo, L., Margaret, M., & Chagwesha, M. (2022). Personal Financial Management Skills Of University Students and Their Financial Experiences During The Covid-19 Pandemic. International Journal of Financial, Accounting, and Management, 4(2), 129-143.
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  17. Harjanti, W. N., & Widajantie, T. D. (2021). Analisis Penerapan Akuntansi Lingkungan pada Rumah Sakit Umum Daerah dr. Mohammad Zyn Sampang (Studi Kasus pada Rumah Sakit Umum Daerah dr. Mohammad Zyn Sampang). Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 5(3), 454-464.
  18. Hirdariani, B. A., & Fitriyah, N. (2022). Analisis Penerapan Akuntansi Lingkungan di Rumah Sakit Umum Daerah Kota Mataram Selama Masa Pandemi COVID-19. J-MARKS, 1(1), 1-12.
  19. Indrawati, N. M., & Rini, I. G. A. I. S. (2018). Analisis Penerapan Akuntansi Lingkungan pada Badan Rumah Sakit Umum Daerah (BRSUD) Tabanan. KRISNA: Kumpulan Riset Akuntansi, 9(2), 85-95.
  20. Kemkes. (2023). Infeksi Emerging: Kementerian Kesehatan RI.
  21. Keromytis, A. D. (2011). Comparative Analysis. In SpringerBriefs in Computer Science.
  22. Khan, M. R. (2020). Ethical business practice and short term earning intensity during the Covid-19 crisis in Bangladesh. International Journal of Financial, Accounting, and Management, 2(2), 79-93.
  23. Kieso, D. E., Weygandt, J. J., & Warfield, T. D. (2016). Intermediate accounting: John Wiley & Sons.
  24. Kumar, C., & Chaudhary, R. (2021). Environmental sustainability practices in hospitals of Bihar. Current Research in Environmental Sustainability, 3, 100106.
  25. Kusuma, A., Asmeri, R., & Begawati, N. (2019). Analisis Penerapan Akuntansi Lingkungan dalam Pengelolaan Limbah dan tanggungjawab sosial pada Rumah Sakit Stroke Nasional Bukittinggi.
  26. Larasati, R., Rofingatun, S., & Oeghoede, C. (2020). Analisis Penerapan Akuntansi Lingkungan Terhadap Pengelolaan Limbah Rumah Sakit (Studi Empiris pada Rumah Sakit di Kota Jayapura). ARU Journal, 2774-6631.
  27. Leoni, G., Lai, A., Stacchezzini, R., Steccolini, I., Brammer, S., Linnenluecke, M., et al. (2021). Accounting, management and accountability in times of crisis: lessons from the COVID-19 pandemic. Accounting, Auditing & Accountability Journal, 34(6), 1305-1319.
  28. Mahamid, F. A., Veronese, G., & Bdier, D. (2021). The Palestinian healthcare providers' perceptions, challenges and human rights-related concerns during the COVID-19 pandemic. International Journal of Human Rights in Healthcare(ahead-of-print).
  29. Maulina, V. A., Nugraha, A. A., & Ishak, J. F. (2022). Analisis Perhitungan Biaya Lingkungan Atas Pengelolaan Limbah Padat Covid-19 dalam Mencapai Eco-Efficiency (Studi Kasus pada RSUP Dr. Hasan Sadikin Bandung). Indonesian Accounting Literacy Journal, 3(1), 16-27.
  30. Milne, M. J., & Patten, D. M. (2002). Securing organizational legitimacy: An experimental decision case examining the impact of environmental disclosures. Accounting, Auditing & Accountability Journal, 15(3), 372-405.
  31. Nur, A. K. M., & Sukoharsono, E. G. (2013). Analysis of Environmental Accounting as a Form of Corporate Social Responsibility in Environmental Management Effort to Reduce Externalities Impact (Case Study In Rumah Sakit Islam Malang-UNISMA). Jurnal Ilmiah Mahasiswa FEB, 2(1).
  32. Patma, K., Salle, A., & Pangayow, B. J. (2018). Pengaruh Tanggungjawab Lingkungan, Legitimasi, Dan Peluang Daya Saing Terhadap Penerapan Environmental Accounting Pada Rumah Sakit Di Kota Jayapura. Jurnal Akuntansi, Audit, dan Aset, 1(1), 58-73.
  33. Peraturan Menteri Dalam Negeri Nomor 64 Tahun 2013 tentang Penerapan Standar Akuntansi Pemerintahan Berbasis Akrual Pada Pemerintah Daerah,
  34. Priyan, S., Matahen, R., Priyanshu, D., & Mouqdadi, M. (2024). Environmental strategies for a healthcare system with green technology investment and pandemic effects. Innovation and Green Development, 3(1), 100113.
  35. Ramadhani, N., Nurlaila, N., & Jannah, N. (2023). Penerapan Akuntansi Lingkungan Pada Limbah Rumah Sakit (Studi Kasus RSU. Imelda Pekerja Indonesia Medan). Aksyana: Jurnal Akuntansi dan Keuangan Islam, 2(1), 78-94.
  36. Ratul, S. S., Nayma, J., & Rahman, S. B. (2023). An analysis of the perceptions of CSR among Bangladeshi Business School students. International Journal of Financial, Accounting, and Management, 5(1), 35-58.
  37. Rimbano, D. (2019). Environmental Accounting for Waste Processing in Siti Aisyah Hospital Lubuklinggau City. Jurnal Ilmiah Ekonomi Bisnis, 24(1), 1-23.
  38. Sánchez-de Prada, L., Eiros-Bachiller, J. M., Tamayo-Velasco, Á., Martín-Fernández, M., Álvarez, F. J., Giner-Baixauli, C., et al. (2023). Environmental factors are associated to hospital outcomes in COVID-19 patients during lockdown and post-lockdown in 2020: A nationwide study. Environmental Research, 229, 115904.
  39. Sari, R. N., Pratadina, A., Anugerah, R., Kamaliah, K., & Sanusi, Z. M. (2021). Effect of environmental management accounting practices on organizational performance: role of process innovation as a mediating variable. Business Process Management Journal, 27(4), 1296-1314.
  40. Sary, I. G., Utami, H., & Andayani, E. S. (2022). Analysis of Environmental Management Accounting Implementation in RSUD Dr. Saiful Anwar Malang. International Journal of Accounting & Finance in Asia Pasific (IJAFAP), 5(2), 27-39.
  41. Sunaningsih, S. N. (2020). Penerapan Green Accounting Pada Rumah Sakit Umum Daerah Muntilan Kabupaten Magelang. TECHNOBIZ: International Journal of Business, 3(2), 30-34.
  42. Susanti, S., Baehaqi, A., & Firman, M. A. (2021). Analisis Penerapan Akuntansi Lingkungan pada Rumah Sakit Umum Haji Surabaya Dalam Pandangan Maqashid Syariah. Jurnal Akuntansi Dan Keuangan Islam, 9(2, Oktober), 91-111.
  43. Tadros, H., & Magnan, M. (2019). How does environmental performance map into environmental disclosure? A look at underlying economic incentives and legitimacy aims. Sustainability Accounting, Management and Policy Journal, 10(1), 62-96.
  44. Tregidga, H., & Laine, M. (2022). On crisis and emergency: Is it time to rethink long-term environmental accounting? Critical Perspectives on Accounting, 82, 102311.
  45. Tukur, S., Shehu, J., Mammadi, A., & Sulaiman, U. A. (2019). An assessment of corporate social responsibility of property developers in Bauchi Metropolis, Nigeria. International Journal of Financial, Accounting, and Management, 1(2), 119-129.
  46. Tushar, S. R., Alam, M. F. B., Bari, A. M., & Karmaker, C. L. (2023). Assessing the challenges to medical waste management during the COVID-19 pandemic: Implications for the environmental sustainability in the emerging economies. Socioeconomic Planning Sciences, 87, 101513.
  47. Vesty, G., Kokshagina, O., Jansson, M., Cheong, F., & Butler-Henderson, K. (2023). Accounting, valuing and investing in health care: dealing with outdated accounting models. Meditari Accountancy Research, 31(1), 52-77.
  48. Wahyuningtyas, S. H. (2023). Penerapan Akuntansi Manajemen Lingkungan Dalam Operasional Rumah Sakit Swasta di Kabupaten Gresik. Journal of Culture Accounting and Auditing, 2(1), 1-12.
  49. Wang, S., Wang, H., & Wang, J. (2019). Exploring the effects of institutional pressures on the implementation of environmental management accounting: Do top management support and perceived benefit work? Business Strategy and the Environment, 28(1), 233-243.