SUMANTRI, YANCE (2025) PENGARUH PENERAPAN AKUNTANSI LINGKUNGAN DAN ENVIROMENTAL MANAGEMEN ACCOUNTING TERHADAP KINERJA LINGKUNGAN DI RSUD M. YUNUS PROVINSI BENGKULU. Skripsi (Bachelor) thesis, Universitas Muhammadiyah Bengkulu.
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Abstract
Dalam era industrialisasi dan globalisasi saat ini, masalah lingkungan telah menjadi salah satu masalah yang sangat penting yang mempengaruhi berbagai bidang, termasuk bidang kesehatan. Oleh karena itu, akuntansi lingkungan dan enviromental managemen accounting sangat penting di rumah sakit untuk memperkuat kinerja lingkungan agar lebih memaksimalkan tentang kepedulian lingkungan. Penelitian ini bertujuan untuk mengetahui pengaruh penerapan Akuntansi Lingkungan Dan Enviromental managemen accounting terhadap Kinerja Lingkungan di RSUD M.Yunus Provinsi Bengkulu. Jenis penelitian ini merupakan jenis penelitian deskriptif kuantitatif, metode pengumpulan data menggunakan kuisioner. Populasi penelitian ini adalah tenaga manajemen rumah sakit, seperti direktur, manajer keuangan, dan manajer operasional, yang terlibat dalam perencanaan serta pengelolaan akuntansi lingkungan, masyarakat sekitar rumah sakit, dan staf kebersihan lingkungan rumah sakit yang berjumlah keseluruhan 53 orang. setelah melakukan perhitungan menggunakan sampel jenuh terdapat 53 sampel yang digunakan. Teknik pengumpulan data yang digunakan adalah observasi, wawancara, dan kuisioner. Sedangkan teknik analisis data menggunakan analisis data menggunakan SPSS 26 (Statistical product & Services Solution). The results of the study indicate that environmental accounting has an effect on environmental performance. This is evident from the t-value of 4.067 and a significance value of 0.000 < 0.05, leading to the conclusion that the environmental accounting variable has a positive effect on environmental performance. Environmental Management Accounting has an impact on environmental accounting. This is evident from the t-value of 4.475 and the significance level of 0.000 < 0.05, leading to the conclusion that the Environmental Management Accounting variable has a positive impact on environmental performance. Environmental Accounting and Environmental Management Accounting influence Environmental Performance because they have a t-value of 4.067 and a significance level of 0.000 < 0.05. With a t-value of 4.475 and a significance level of 0.000 < 0.05, it is concluded that the variables Environmental Accounting and Environmental Management Accounting have a positive effect on environmental performance.
| Item Type: | Thesis (Skripsi (Bachelor)) |
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| Additional Information: | Pembimbing : Ummul Khair, S.Pd M.Ak |
| Uncontrolled Keywords: | Environmental Accounting, Environmental Management Accounting, And Environmental Performance. |
| Subjects: | Universitas Muhammadiyah Bengkulu > 04-Fakultas Ekonomi dan Bisnis > 62201-(S1) Akuntansi 04-Fakultas Ekonomi dan Bisnis > 62201-(S1) Akuntansi |
| Divisions: | 04-Fakultas Ekonomi dan Bisnis > 62201-(S1) Akuntansi Subjek Terkait > 04-Fakultas Ekonomi dan Bisnis > 62201-(S1) Akuntansi |
| Depositing User: | Mrs Hesti Ayu |
| Date Deposited: | 24 Oct 2025 03:42 |
| Last Modified: | 24 Oct 2025 03:42 |
| URI: | http://repository.umb.ac.id/id/eprint/2037 |
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