Proceedings of the Eighth Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA-8 2021)

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The Influence of Environmental Management Accounting Application and Operational Strategies on Waste Management Costs in RSIA Siti Hawa

Authors
Nita Sofia1, *, Yuli Ardiany2, Dina Adawiyah3, Citri Yulia4
1Universitas Negeri Padang, Padang, Sumatera Barat, Indonesia
2,3,4Universitas Ekasakti – AAI Padang, Sumatera Barat, Indonesia
*Corresponding Author: nitasofia@fe.unp.ac.id
Corresponding Author
Nita Sofia
Available Online 21 July 2022.
DOI
10.2991/aebmr.k.220702.011How to use a DOI?
Keywords
Application of environmental management accounting; operational strategy on waste management costs
Abstract

This study aims to determine and analyze the effect of implementing environmental management accounting and operational strategies on waste management costs at RSIA Siti Hawa either partially or simultaneously. The data collection method used in this research uses field research and library research. The data analysis method in this study used multiple linear regression. The results of this study indicate that: The application of environmental management accounting partially affects the cost of waste management. This can be seen from the value of count > ttable (3.385 > 2.0244) or a significant value of 0.002, more diminutive than 0.05. Operational strategy partially affects the cost of waste management. This can be seen from the value of tcount > ttable (2.110 > 2.0244) or a significant deal of 0.042, more diminutive than 0.05. The application of environmental management accounting and operational strategies simultaneously affects the cost of waste management; this can be seen from the value of Fcount>Ftable (13.680>3.24) or a significant value of 0.000, which is smaller than 0.05.

Copyright
© 2022 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article distributed under the CC BY-NC 4.0 license.

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Volume Title
Proceedings of the Eighth Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA-8 2021)
Series
Advances in Economics, Business and Management Research
Publication Date
21 July 2022
ISBN
978-94-6239-594-7
ISSN
2352-5428
DOI
10.2991/aebmr.k.220702.011How to use a DOI?
Copyright
© 2022 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article distributed under the CC BY-NC 4.0 license.

Cite this article

risenwbib
TY  - CONF
AU  - Nita Sofia
AU  - Yuli Ardiany
AU  - Dina Adawiyah
AU  - Citri Yulia
PY  - 2022
DA  - 2022/07/21
TI  - The Influence of Environmental Management Accounting Application and Operational Strategies on Waste Management Costs in RSIA Siti Hawa
BT  - Proceedings of the Eighth Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA-8 2021)
PB  - Atlantis Press
SP  - 66
EP  - 76
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.220702.011
DO  - 10.2991/aebmr.k.220702.011
ID  - Sofia2022
ER  -