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All Journal Jurnal Ilmiah Mahasiswa FEB SEIKO : Journal of Management & Business JURNAL PHOTON Jurnal Proaksi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Niken Safitri
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Agriculture, Biological Sciences & Forestry Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Nursing Physics Social Sciences

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Journal : Jurnal Proaksi

 1 
GREEN INTELLECTUAL CAPITAL AND ENVIRONMENTAL MANAGEMENT ACCOUNTING: A LITERATUR REVIEW Niken Safitri; Nurmala Ahmar; Muhammad Zaky; Moh. Ali Rahmani
Jurnal Proaksi Vol 9 No 3 (2022): Juli - September 2022
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v9i3.3096

Abstract

In the last two decades, the "going green" aspect has been identified as the main motivation for organizations to improve the competitiveness of enterprises. Likewise with one of the company's intangible assets, namely intellectual capital. Green Intellectual Capital is an effective tool to improve company performance and also business continuity. This research uses a review of various literaturs on EMA and GIC. Where the samples in this research are articles from the last 4 years in the form of 22 researches taken from several electronic databases such as Proquest, Google Scholar, Open New Knowledge. The results of this research provide empirical evidence regarding EMA and GIC, especially in manufacturing companies. Based on the research results in this study, EMA and GIC have a positive effect on competitive advantage, sustainable performance, Green human resource management Financial Performance, green supply chain performance environment performance. This research aims to conduct an empirical study of research on EMA and GIC associated with several variabels such as competitive advantage, sustainable performance. Keywords: Green Intellectual Capital, EMA
ANTESEDENT ENVIRONMENTAL MANAGEMENT ACCOUNTING : A LITERATURE REVIEW Fithri Suciati; Nurmala Anhar; Niken Safitri; Tuti Setiatin
Jurnal Proaksi Vol. 10 No. 1 (2023): Januari - Maret
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v10i1.3682

Abstract

Environmental Management Accounting (EMA) is a scientific development work on environmental accounting, which focuses on mitigating environmental costs and impacts resulting from corporate activities. The purpose of this study is to find out the latest EMA research developments, namely the last 5 years 2018 - 2022. This type of research is literature research on EMA using the Publish or Perish application, the National Library of Indonesia and ProQuest, resulting in publishers such as Taylor and Proques Francis Online, Wiley Online Library, Emerald, Elsevier, JIEMAR, an online magazine for accountants, the keyword is "Environmental Management Accounting". Most of the objects studied are manufacturing companies. Where the research results in many studies give positive results on the variables studied. Keywords : Environmental Management Accounting, Literature Review
Co-Authors Anugrah, Ce Mulya Rizki Ce Mulya Rizki Anugrah Endy Gunanto Marsasi Ervan Susilowati Eva Fathussyaadah Fithri Suciati Indra Permadi Isnaniar Moh. Ali Rahmani Muhammad Ikhsan Muhammad Zaky Nurmala Ahmar Nurmala Anhar Rosanna Wulandari Suciati, Fithri Tuti Setiatin Wiwik Norlita Yusuf Risanto