JIA (Jurnal Ilmiah Akuntansi) https://ejournal.undiksha.ac.id./index.php/JIA <p><strong>JIA (Jurnal Ilmiah Akuntansi) </strong>is a peer-reviewed journal with registered number <strong>ISSN</strong> <strong><a href="https://issn.brin.go.id/terbit/detail/1467096261" target="_blank" rel="noopener">2527-4090</a> (Print)</strong><strong> </strong>and<strong> ISSN<strong> <a href="https://issn.brin.go.id/terbit/detail/1458713816" target="_blank" rel="noopener">2528-1399</a> (Online) </strong></strong>published twice a year, in June and December, by the Faculty of Economics<a href="https://undiksha.ac.id/" target="_blank" rel="noopener"><strong> Universitas Pendidikan Ganesha</strong></a> in collaboration with the <strong><a href="http://iaiglobal.or.id/v03/kompartemen/aliansi-jurnal" target="_blank" rel="noopener">The Indonesian Institute of Accountant</a></strong><strong><strong>.</strong></strong> JIA (Jurnal Ilmiah Akuntansi) aims to be a dissemination media of research in the field of Accounting, both in quantitative and qualitative approach, including, but not limited to, the topic of Private Sector Accounting, Public Sector Accounting, Auditing, Business Ethics and Accounting Profession, Banking and Capital Market, Accounting Information System, Good Governance, Sustainability Reporting, Accounting Education and Tax Accounting</p> <p>JIA (Jurnal Ilmiah Akuntansi) is indexed by <strong>Science and Technology Index (SINTA 2), </strong><strong>Google Scholar, </strong><strong>Garba Rujukan Digital (GARUDA), Dimensions, </strong><strong>ResearchBib </strong>and <strong>Index Copernicus International (ICI)</strong></p> Universitas Pendidikan Ganesha en-US JIA (Jurnal Ilmiah Akuntansi) 2527-4090 <p><a href="http://creativecommons.org/licenses/by-sa/4.0/" rel="license"><img src="https://i.creativecommons.org/l/by-sa/4.0/88x31.png" alt="Creative Commons License" /></a></p><p><span><strong>JIA (Jurnal Ilmiah Akuntansi)</strong> is licensed under a <a href="http://creativecommons.org/licenses/by-sa/4.0/" rel="license">Creative Commons Attribution-ShareAlike 4.0 International License</a></span></p><p>Authors who publish with this journal agree to the following terms:</p><ul><li>Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a <a href="http://creativecommons.org/licenses/by-nc-nd/4.0/" rel="license" target="_blank">Creative Commons Attribution Attribution-NonCommercial-NoDerivatives 4.0 International License</a> that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.</li><li>Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.</li><li>Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) before and during the submission process, as it can lead to productive exchanges and earlier and greater citation of published work (See <a href="http://opcit.eprints.org/oacitation-biblio.html" target="_new">The Effect of Open Access</a>).</li></ul><p><span><br /></span></p> Determinants of Eco-Budgeting and Control in Medical Waste Management: A Behavioral Approach https://ejournal.undiksha.ac.id./index.php/JIA/article/view/66922 <p>This study explores the determinants influencing the intention to adopt eco-budgeting and eco-controlling mechanisms in medical waste management. While existing research primarily addresses the technical aspects, there has been scant focus on the behavioral factors that influence hospital management's adoption of these environmentally conscious practices. Employing an associative quantitative methodology, this research gathered data from 125 managers across 15 private general hospitals in Denpasar City and Badung Regency, utilizing surveys and analyzing the results with partial least squares (PLS). The findings indicate that environmental concerns and stakeholder pressure significantly impact managers' intentions to implement eco-budgeting. To effectively translate these intentions into tangible practices, managers are found to deploy four types of eco-control mechanisms: belief, boundary, diagnostic, and interactive controls. These insights offer critical guidance for hospital administrators and policymakers, underscoring the importance of behavior-driven strategies in enhancing medical waste management. The study emphasizes the necessity of integrating behavioral factors into environmental management frameworks to foster the development of eco-efficient and environmentally sustainable practices within hospitals, ultimately contributing to the broader goal of green hospital initiatives.</p> Eka Ardhani Sisdyani Ida Bagus Gede Fajar Manuaba I Gusti Agung Gede Utara Hartawan I Wayan Pradnyantha Wirasedana Anak Agung Vidyaswari Kedisan Ni Komang Ayu Devi Copyright (c) 2024 Eka Ardhani Sisdyani, Ida Bagus Gede Fajar Manuaba, I Gusti Agung Gede Utara Hartawan, I Wayan Pradnyantha Wirasedana, Anak Agung Vidyaswari Kedisan, Ni Komang Ayu Devi https://creativecommons.org/licenses/by-sa/4.0 2024-12-19 2024-12-19 9 2 453 477 10.23887/jia.v9i2.66922