Green Hospital Dan Competitive Advantage Dalam Meningkatkan Kinerja Keuangan Rumah Sakit Universitas Mataram

Authors

  • Sahsandira Universitas Mataram
  • Marsya Zanira Universitas Mataram
  • Hadyna Aulia Universitas Mataram
  • Syahrul Ikhsan Universitas Mataram
  • Bambang Universitas Mataram

DOI:

https://doi.org/10.29303/risma.v6i2.3186

Keywords:

Green Hospital, Competitive Advantage, Financial Performance

Abstract

This study aims to analyze the effect of Green Hospital and Competitive Advantage on the Financial Performance of Universitas Mataram Hospital. This research employed a quantitative associative approach using secondary data obtained from financial reports, operational reports, and supporting documents of Universitas Mataram Hospital from January 2023 to December 2025, resulting in 36 monthly observations. Data were analyzed using multiple linear regression with the assistance of JASP Statistics. The findings indicate that Green Hospital has a positive and significant effect on financial performance, suggesting that the implementation of environmentally sustainable practices contributes to operational efficiency and financial improvement. Conversely, Competitive Advantage, measured through the hospital’s digital reputation based on Google Review ratings, does not have a significant effect on financial performance. These results support the Resource-Based View Theory and Stakeholder Theory, which emphasize the importance of strategic internal resources and stakeholder-oriented sustainability practices in improving organizational performance. The study concludes that the successful implementation of Green Hospital practices can strengthen the financial sustainability of hospitals, while competitive advantage based solely on digital reputation is insufficient to directly improve financial performance.

References

Aviyanti, R. D., Fatmala, I. A., & Putri, N. A. (2024). Jurnal Aksi Akuntansi Dan Sistem Informasi. 9(1), 21–28.
Clauss, T., Kraus, S., Lukas, F., Bican, P. M., Brem, A., & Kailer, N. (2021). Organizational Ambidexterity And Competitive Advantage: The Role Of Strategic Agility In The Exploration-Exploitation Paradox. Suma De Negocios, 6(4), 203–213. Https://Doi.Org/10.1016/J.Jik.2020.07.003
Daud, R., Meutia, I., & Yuniarti, E. (2023). Performance : An Evidence Company ( Using The Emissions. 13(1), 97–112. Https://Doi.Org/10.22219/Jrak.V13i1.23337
Dewi, F. G., Soeprihatini, R. A., Said, J., & Muttaqin, A. (2025). International Journal Of Sustainable Development And Planning The Future Of Green Hospitals : Sustainable Business Models And Adoption Prospects In Indonesia And Malaysia. 20(8), 3587–3599.
Ellenbogen, M. I., Ellenbogen, P. M., Rim, N., & Brotman, D. J. (2022). Characterizing The Relationship Between Hospital Google Star Ratings, Hospital Consumer Assessment Of Healthcare Providers And Systems (Hcahps) Scores, And Quality. Journal Of Patient Experience, 9, 1–4. Https://Doi.Org/10.1177/23743735221092604
Fitri, M. C., & Kosasih. (2026). The Influence Of Green Hospital Practices And Medical Waste. 3(3), 4394–4403.
Gunawan, I., Faiz F., M. N., Faisal, Y. A., & Fajri, M. (2025). Indonesia And Asean + Green Vs Non-Green Hospital Performance Comparison. 18(2), 250–270.
Jamayat, R., Shehzad, A., & Tabassam, A. (2025). Physical Education, Health And Social Sciences 351. 3(1), 351–372.
Kalaitzi, D., & Tsolakis, N. (2022). International Journal Of Production Economics Supply Chain Analytics Adoption : Determinants And Impacts On Organisational Performance And Competitive Advantage. International Journal Of Production Economics, 248, 108466. Https://Doi.Org/10.1016/J.Ijpe.2022.108466
Lestari, M. W., Sari, S. R., & Arso, S. P. (2023). Literature Review : Green Marketing Strategy And Green Hospital To Achieve Sustainable Competitive Advantage. December 2022, 38–43.
Mai, N. K., Khoa, A., Nguyen, T., & Nguyen, T. T. (2021). Implementation Of Corporate Social Responsibility Strategy To Enhance Firm Reputation And Competitive Advantage. 13, 96–114.
Mohammad, W., & Wasiuzzaman, S. (2021). Environmental , Social And Governance ( Esg ) Disclosure , Competitive Advantage And Performance Of Fi Rms In Malaysia ☆. Cleaner Environmental Systems, 2(January), 100015. Https://Doi.Org/10.1016/J.Cesys.2021.100015
Nasution, Y. A. S., Ernawati, K., Rasyid, D., & Budiman, D. (2026). Strategi Implementasi Konsep Green Hospital Melalui Pengelolaan Limbah Cair Non-Medis Untuk Mendukung Manajemen Lingkungan Di Rumah Sakit Umum Daerah Koja. 11(2), 1289–1306.
Prasetya, I., & Wilujeng, S. A. (2024). Financial Impact Of Medical Waste Management In Hospital " X " Surabaya. 3(3), 519–528.
Putriani, S. M., & Adi, P. P. (2025). The Effect Of Environmental , Social , And Governance And Human Capital On Company Performance ( Case Study Of Healthcare Sector Companies Listed On The Indonesia Stock Exchange For The Period 2021 - 2023 ). 399–416.
Saleh, Y., & Elamer, A. A. (2025). Human Capital Efficiency , Corporate Sustainability , And Performance : Evidence From Emerging Economies. March 2024, 1457–1472. Https://Doi.Org/10.1002/Csr.3013
Winoto, H., Maharani, J., & Widjaja, B. T. (2025). Journal Of Open Innovation : Technology , Market , And Complexity Human Capital , Competitive Advantage , And Business Performance : A Study Of Indonesian Hospitals. Journal Of Open Innovation: Technology, Market, And Complexity, 11(2), 100515. Https://Doi.Org/10.1016/J.Joitmc.2025.100515
Education, P. (2025). Physical Education, Health and Social Sciences 351. 3(1), 351–372.
Fransisca, V., Prasetya, I., & Wilujeng, S. A. (2024). Financial Impact Of Medical Waste Management In Hospital " X " Surabaya. 3(3), 519–528.
Ghozali, I. (2021). Aplikasi Analisis Multivariate dengan Program IBM SPSS 26 (Edisi ke-10). Badan Penerbit Universitas Diponegoro (BPUND).
Islam, U., Indonesia, I., Fund, H., & Agency, M. (2025). INDONESIA AND ASEAN + GREEN VS NON-GREEN HOSPITAL PERFORMANCE COMPARISON. 18(2), 250–270.
Kalaitzi, D., & Tsolakis, N. (2022). International Journal of Production Economics Supply chain analytics adoption : Determinants and impacts on organisational performance and competitive advantage. International Journal of Production Economics, 248, 108466. https://doi.org/10.1016/j.ijpe.2022.108466
Masliza, W., Mohammad, W., & Wasiuzzaman, S. (2021). Environmental , Social and Governance ( ESG ) disclosure , competitive advantage and performance of fi rms in Malaysia ☆. Cleaner Environmental Systems, 2(September 2020), 100015. https://doi.org/10.1016/j.cesys.2021.100015
Sugiyono. (2022). Penelitian Kuantitatif dan Kualitatif.

Downloads

Published

2026-06-15

How to Cite

Sahsandira, Marsya Zanira, Hadyna Aulia, Syahrul Ikhsan, & Bambang. (2026). Green Hospital Dan Competitive Advantage Dalam Meningkatkan Kinerja Keuangan Rumah Sakit Universitas Mataram. Jurnal Riset Mahasiswa Akuntansi, 6(2), 344–355. https://doi.org/10.29303/risma.v6i2.3186