Peran Implementasi Green Hospital terhadap Kinerja Keuangan dan Nilai Rumah Sakit: Studi pada RSUD Cenderawasih Dobo
Keywords:
Green Hospital, Kinerja Keuangan, Nilai Rumah Sakit, PLS-SEM, Keberlanjutan
Abstract
Penelitian ini bertujuan menganalisis peran implementasi Green Hospital terhadap kinerja keuangan dan nilai RSUD Cenderawasih Dobo, Kepulauan Aru, serta mengidentifikasi mekanisme mediasi kinerja keuangan dalam hubungan tersebut. Penelitian menggunakan pendekatan kuantitatif eksplanatori dengan 120 responden dari total 312 pegawai RSUD Cenderawasih Dobo. Data dianalisis menggunakan Partial Least Squares–Structural Equation Modeling (PLS-SEM) melalui SmartPLS versi 4. Hasil penelitian menunjukkan bahwa implementasi Green Hospital berpengaruh positif dan signifikan terhadap kinerja keuangan (β = 0,606; p < 0,05), terhadap nilai rumah sakit (β = 0,359; p < 0,05), dan kinerja keuangan berpengaruh positif terhadap nilai rumah sakit (β = 0,417; p < 0,05). Kinerja keuangan terbukti memediasi secara parsial pengaruh implementasi Green Hospital terhadap nilai rumah sakit (β = 0,253; p < 0,05). Temuan ini menegaskan bahwa praktik keberlanjutan berbasis lingkungan merupakan strategi yang efektif dalam meningkatkan kinerja dan nilai institusi kesehatan publik di wilayah terpencil.
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References
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Bai, G., Rajgopal, S., Srivastava, A., & Zhao, R. (2022). Profitability and risk-return comparison across health care industries, evidence from publicly traded companies 2010–2019. PLOS ONE, 17(11), e0275245. https://doi.org/10.1371/journal.pone.0275245
Banerjee, P., Kunja, S. R., Singh, D., & Das, L. (2025). Exploring the drivers, barriers, and enablers of circular economy implementation in the agro-food supply chain: A qualitative study. Business Strategy and the Environment. https://doi.org/10.1002/bse.70311
Barney, J. B., Ketchen, D. J., & Wright, M. (2021). Bold voices and new opportunities: An expanded research agenda for the resource-based view. Journal of Management, 47(7), 1677–1683. https://doi.org/10.1177/01492063211014276
Baron, R. M., & Kenny, D. A. (1986). The moderator–mediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations. Journal of Personality and Social Psychology, 51(6), 1173–1182.
Brown, S. (2025). The denial machine: How institutions perform legitimacy while failing the people. Transforming Government: People, Process and Policy, 19(4), 839–855. https://doi.org/10.1108/TG-07-2025-0218
Creswell, W. J. (2014). Research design: Qualitative, quantitative, and mixed-methods approaches (4th ed.). SAGE Publications.
Deegan, C. M. (2019). Legitimacy theory. Accounting, Auditing & Accountability Journal, 32(8), 2307–2329. https://doi.org/10.1108/AAAJ-08-2018-3638
Dewi, F. G., Yuliansyah, Soeprihatini, R. A., Said, J., Muttaqin, A., & Propheto, A. (2025). The future of green hospitals: Sustainable business models and adoption prospects in Indonesia and Malaysia. International Journal of Sustainable Development and Planning, 20(8), 3587–3599. https://doi.org/10.18280/ijsdp.200838
Dogru, T., Hanks, L., Line, N. D., Mody, M. A., & Suess, C. (2025). From service to virtue: How organizations harness hospitality for transformative social change. International Journal of Contemporary Hospitality Management. https://doi.org/10.1108/IJCHM-02-2025-0249
Dolcini, M., Ferrè, F., Brambilla, A., & Capolongo, S. (2025). Integrating environmental sustainability into hospitals performance management systems: A scoping review. BMC Health Services Research, 25(1), 764. https://doi.org/10.1186/s12913-025-12928-x
Evans, J., Leggat, S. G., & Samson, D. (2023). A systematic review of the evidence of how hospitals capture financial benefits of process improvement and the impact on hospital financial performance. BMC Health Services Research, 23(1), 237. https://doi.org/10.1186/s12913-023-09258-1
Freeman, R. E., Dmytriyev, S. D., & Phillips, R. A. (2021). Stakeholder theory and the resource-based view of the firm. Journal of Management, 47(7), 1757–1770. https://doi.org/10.1177/0149206321993576
Hair, J. F., Henseler, J., Ringle, C. M., & Sarstedt, M. (2014). A primer on partial least squares structural equation modeling (PLS-SEM). SAGE Publications.
Imani, A., Alibabayee, R., Golestani, M., & Dalal, K. (2022). Key indicators affecting hospital efficiency: A systematic review. Frontiers in Public Health, 10. https://doi.org/10.3389/fpubh.2022.830102
Kim, H., Mahmood, A., Hammarlund, N. E., & Chang, C. F. (2022). Hospital value-based payment programs and disparity in the United States. Frontiers in Public Health, 10. https://doi.org/10.3389/fpubh.2022.882715
Liu, Q., Dong, Y., Zhao, M., He, X., & Zhang, X. (2025). How corporate environmental responsibility enhances sustainable performance through green supply chain management under stakeholder theory perspective. Asia Pacific Journal of Marketing and Logistics. https://doi.org/10.1108/APJML-03-2025-0487
MacNeill, A. J., Hopf, H., Khanuja, A., Alizamir, S., Bilec, M., Eckelman, M. J., … Sherman, J. D. (2020). Transforming the medical device industry: Road map to a circular economy. Health Affairs, 39(12), 2088–2097. https://doi.org/10.1377/hlthaff.2020.01118
Mazzoli, E., Ferrarese, C., D'Odorico, P., Perelli, C., & Branca, G. (2025). Carbon neutrality and green growth in Cambodia. Journal of Cleaner Production, 525, 146343. https://doi.org/10.1016/j.jclepro.2025.146343
McGahan, A. M. (2021). Integrating insights from the resource-based view of the firm into the new stakeholder theory. Journal of Management, 47(7), 1734–1756. https://doi.org/10.1177/0149206320987282
Mousa, S. K., Fernandez-Crehuet, J. M., & Thaher, Y. A. Y. (2025). Advancing sustainable performance in healthcare: Mediating roles of green HRM and green innovation under green transformational leadership. Business Strategy and the Environment, 34(5), 5260–5282. https://doi.org/10.1002/bse.4238
Ngatindriatun, N., Alfarizi, M., & Arifian, R. (2023). Green hospital practices on patient's satisfaction in Indonesian hospital: Medical specialist department case investigation. Journal of Modelling in Management, 19(3), 899–924. https://doi.org/10.1108/JM2-05-2023-0108
Roth, M., Vakkuri, J., & Johanson, J.-E. (2024). Value creation mechanisms in a social and health care innovation ecosystem: An institutional perspective. Journal of Management and Governance, 28(4), 1017–1048. https://doi.org/10.1007/s10997-024-09696-x
Sepetis, A., Parlavatzas, I., Zaza, P. N., Platis, C., Rizos, F., & Nikolaou, I. E. (2024). The role of organizational behavior to sustainable health care: The case of Greece. Environmental Health Insights, 18. https://doi.org/10.1177/11786302241298788
Published
2026-05-22
How to Cite
Warkula, Y. Z., Selfanay, S., & Laidu, N. A. (2026). Peran Implementasi Green Hospital terhadap Kinerja Keuangan dan Nilai Rumah Sakit: Studi pada RSUD Cenderawasih Dobo. Accounting Research Unit (ARU Journal), 7(1), 87-96. https://doi.org/10.30598/arujournalvol7iss1pp87-96
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