Main Article Content

Abstract

The Use of Porter’s Corporate Social Responsibility Strategy for Hospital Sustainability


Purpose: To describe the sustainability strategy at Sehat Medika Hospital


Method: This is qualitative research using Porter's CSR strategy which was obtained through interviews, observation and document review using triangulation techniques.


Results: The results show that Sehat Medika Hospital has implemented CSR activities. The strategy made also describes the sustainability of the Hospital


Novelty: This paper is a pioneering initiative in looking at the extent to which public hospitals are carrying out economic, social, and environmental activities in a sustainable manner through Porter's CSR strategy.


Contribution: Through the preparation of a sustainability strategy, it is expected to be able to provide better accountability for the sustainability of the Sehat Medika Hospital.


Penggunaan Strategi Corporate Social Responsibility Porter untuk Keberlangsungan Rumah Sakit


Tujuan: Mendeskripsikan strategi keberlanjutan di Rumah Sakit Sehat Medika


Metode: Penelitian kualitatif ini menggunakan strategi CSR Porter yang diperoleh melalui wawancara, observasi dan telaah dokumen dengan menggunakan teknik triangulasi.


Hasil: Hasil penelitian menunjukkan bahwa RS Sehat Medika telah melaksanakan kegiatan CSR. Strategi yang dibuat juga menggambarkan keberlanjutan Rumah Sakit


Kebaruan: Makalah ini merupakan inisiatif perintis dalam melihat sejauh mana rumah sakit umum melakukan kegiatan ekonomi, sosial, dan lingkungan secara berkelanjutan melalui strategi CSR Porter.


Kontribusi: Melalui penyusunan strategi keberlanjutan diharapkan mampu memberikan akuntabilitas yang lebih baik untuk keberlanjutan Rumah Sakit Sehat Medika.

Keywords

Accounting Hospital sutainability Porter's strategy

Article Details

References

  1. Harared BA, Rahadian Y. Strategi Keberlanjutan (Sustainability) Pada Rumah Sakit Khusus Mata X. J Ris Akunt Dan Keuang 2019;7:367–78. https://doi.org/10.17509/jrak.v7i2.17030.
  2. MS M. Determinants of Brand Equity: Communication of Corporate Social Responsibility (CSR) versus CSR itself and Company Credibility. Contemp Econ 2019;13:317–34. https://doi.org/10.5709/ce.1897-9254.316.
  3. Younis JA, Hejase HJ, Brayhi ZH, Frimousse, Hejase AJ, Soufyane. Corporate Social Responsibility: A Stakeholders Perspective Applied to the Lebanese Heart Hospital. J Bus Theory Pract 2021;9:12–31. https://doi.org/http://dx.doi.org/10.22158/jbtp.v9n3p12.
  4. MajalahCSR. Implementasi Strategi Keberlanjutan di Bisnis Sangat Berdampak Positif, Apa Saja? MajalahCSR 2021.
  5. Boubakerab S, Cellierc A, Manitad R, Saeede A. Does corporate social responsibility reduce financial distress risk? Glob Dev 2020;19:835–51. https://doi.org/https://doi.org/10.1016/j.econmod.2020.05.012.
  6. Aji SSB, Castek O. The Relationship Between CSR Disclosure and Company Profitability in Indonesia. Proc Sixth Padang Int Conf Econ Educ Econ Bus Manag Account Entrep (PICEEBA 2020) 2021;179:72–7. https://doi.org/10.2991/aebmr.k.210616.010.
  7. Kurniawati K, Hafni DA. Kualitas Pengungkapan Corporate Social Responsibility pada Perusahaan Sektor Industri Kesehatan yang Listing Di BEI Tahun 2016-2019. Balanc Econ Business, Manag Account J 2022;19:46. https://doi.org/10.30651/blc.v19i1.9869.
  8. Alfawaz R, Fathah RN. Pengaruh pengungkapan Corporate Social Responsibility terhadap kinerja keuangan perusahaan sektor industri kesehatan. Proceeding Natl Conf Account Financ 2022;4:513–21. https://doi.org/10.20885/ncaf.vol4.art64.
  9. Dachi CS, Djakman CD. Penerapan Stakeholder Engagement dalam Corporate Social Responsibility: Studi Kasus Pada Rumah Sakit Mata X. J Ris Akunt Dan Keuang 2020;8:291–306.
  10. Cohen JR, Holder-Webb LL, Nath L, Wood D. Corporate reporting of nonfinancial leading indicators of economic performance and sustainability. Account Horizons 2012;26:65–90. https://doi.org/10.2308/acch-50073.
  11. Bani-Khalid T. Examining the quantity and quality of online sustainability disclosure within the Jordanian industrial sector: A test of GRI guidelines. Probl Perspect Manag 2019;17:141–52. https://doi.org/10.21511/ppm.17(4).2019.12.
  12. Sora L, Jaewon Y. Determinants of a Firm’s Sustainable Competitive Advantages: Focused on Korean Small Enterprises. Sustainability 2021;13:346. https://doi.org/https://doi.org/10.3390/su13010346.
  13. Hardyment R. Sustainability Strategy: Simplified 2015:1–14.
  14. Weisz U, Haas W, Pelikan JM, Schmied H. Sustainable Hospitals: A Socio-Ecological Approach. Gaia 2011;20:191–8. https://doi.org/10.14512/gaia.20.3.10.
  15. Nascimento G, Araujo CAS, Alves LA. Corporate Sustainability Practices In Accredited Brazilian Hospitals: A Degree-Of-Maturity Assessment Of The Environmental Dimension. Rev Adm (São Paulo) 2017;52. https://doi.org/https://doi.org/10.1016/j.rausp.2016.10.001.
  16. Beckman T, Khare A, Matear M. Does the Theory of Stakeholder Identity and Salience Lead to Corporate Social Responsibility? the Case of Environmental Justice. Soc Responsib J 2016;12:806–19. https://doi.org/10.1108/SRJ-06-2015-0072.
  17. Carino S, Porter J, Malekpour S, Collins J. Environmental Sustainability of Hospital Foodservices across the Food Supply Chain: A Systematic Review. J Acad Nutr Diet 2020;120:825–73. https://doi.org/https://doi.org/10.1016/j.jand.2020.01.001.
  18. Oliveira KB de, Oliveira OJ de. Making Hospitals Sustainable: Towards Greener, Fairer and More Prosperous Services. Sustainability 2022;14:9730. https://doi.org/https://doi.org/10.3390/su14159730.
  19. Jamieson M, Wicks A, Boulding T. Becoming Environmentally Sustainable in Healthcare: an Overview. Aust Heal Rev 2015;39:417–24. https://doi.org/doi: 10.1071/AH14086. PMID: 25890598.
  20. Svensson R, Göran R, Wood G. References (64) Cited by (13) Recommended articles (6) Elsevier Evaluation and Program Planning Volume 78, February 2020, 101742 Evaluation and Program Planning Sustainability Trends in Public Hospitals: Efforts and Priorities. Eval Program Plann 2019;78. https://doi.org/https://doi.org/10.1016/j.evalprogplan.2019.101742.
  21. Visconti RM, Morea D. Big Data for the Sustainability of Healthcare Project Financing. Sustainability 2019;11. https://doi.org/https://doi.org/10.3390/su11133748.
  22. Sugiyono. Metode Penelitian Bisnis. 3rd ed. Bandung: Penerbit Alfabeta; 2018.
  23. Maulana SNA, Hafni DA. Implementasi Sistem Informasi Akuntansi Persediaan Obat-Obatan Pada Rumah Sakit PKU Muhammadiyah Gamping Sleman-D.I. Yogyakarta. Liquidity 2021;10:174–85. https://doi.org/10.32546/lq.v10i2.1147.
  24. Safitri TA, Noviani E, Fathah RN. Analisis Anggaran Belanja Makanan Dalam Menentukan Standar Gizi Pasien Rawat Inap. Anal Anggar Belanja 2020;5:50–8.
  25. Oktaviani RM. Fenomenologi:Corporate Social Responsibility dan Strategi Perusahaan Holcim Dalam Corporate Sustainable Development Report 2008-2009. J Bisnis Dan Ekon 2012;19:84–92.
  26. Esasari, Mustamu RH. Strategi Keberlanjutan Perusahaan Pengembang Perumahan Dengan Penerapan Metode ISIS Accelerator. AGORA 2015;3:177–84.
  27. Nindiasari AD. Good corporate governance practices and voluntary disclosure in companies listed in the Indonesia Sharia Stock Index (ISSI). Asian J Islam Manag 2021;3:45–55. https://doi.org/10.20885/ajim.vol3.iss1.art5.
  28. Porter ME, Kramer MR. The Link Between Competitive Adavantage and Corporate Social Responsiblity. Harvard 2006;84:78–92.