The Application of Green Accounting in Industrial Wastewater Management

Muh Fuad Randy, Fitri Indah Sari M, Husain Husain, Hasan Hasan — Fri, 15 May 2026 00:00:00 +0700

Purpose: This study aims to examine the application of green accounting in waste management at PT. ABCDE, focusing on five stages of environmental cost allocation: identification, recognition, measurement, presentation, and disclosure.

Research Method: This research used a descriptive qualitative approach. Data were collected through interviews, observation, and documentation at PT. ABCDE is a company that manages liquid waste from production processes. Data were analyzed using the Miles and Huberman model, consisting of data reduction, data presentation, and conclusion drawing.

Results and Discussion: The findings show that PT. ABCDE has applied green accounting in the stages of recognition, measurement, and disclosure. Environmental costs are recognized on an accrual basis, measured using historical cost, and disclosed in the notes to the financial statements. However, the identification and presentation stages are not fully aligned with applicable accounting standards because environmental costs are still combined with general administrative expenses. This indicates that the company’s environmental cost reporting requires further improvement.

Implications: The study suggests that PT. ABCDE should separate environmental costs from general expenses and present them more transparently in financial reports.

Originality: This study provides specific insight into the implementation of green accounting based on five environmental cost allocation stages in liquid waste management.

The Impact of Internal Audits on the Effectiveness of Hospital Internal Control Systems

Andri Yulianto, Rita Mardiana — Fri, 15 May 2026 00:00:00 +0700

Purpose: This study aims to analyze the impact of internal audits on the effectiveness of the internal control system in the Nursing Department at the PT KBN Graha Medika General Hospital.

Research Method: This study employed a quantitative, associative design. The sample consisted of 111 respondents selected through simple random sampling. Data were collected via an online questionnaire and analyzed using simple linear regression.

Results and Discussion: Internal audits have a positive and significant impact on the effectiveness of internal control systems. This suggests that improvements in the quality of internal audit performance are accompanied by greater effectiveness of internal controls. However, their contribution remains limited, indicating that other factors are also at play.

Implications: This study makes an empirical contribution by examining the role of internal audits in the operational context of nursing care. This topic has received limited attention in the literature. The findings confirm that internal audits serve as an evaluative mechanism for strengthening internal controls; however, their effectiveness depends on their implementation and support from other organizational factors.

Originality: to examine the impact of internal audits on the effectiveness of internal control systems in the context of nursing operations in hospitals.

Advances in Managerial Auditing Research

The Application of Green Accounting in Industrial Wastewater Management

The Impact of Internal Audits on the Effectiveness of Hospital Internal Control Systems