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All Journal Jurnal Ilmiah Edunomika (JIE) Journal of Literature Review
Susi Susanti
Universitas Teknologi Sumbawa
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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Hubungan Akuntansi Lingkungan dengan Kinerja Keuangan dan Kinerja Lingkungan: Analisis Bibliometrik Susi Susanti; Dinda Putri Rosamy; Difa Aryanti Putri; Yuyun Yunita; Leony Saskiacarpania; Suryandi Saputra
Journal of Literature Review Vol. 2 No. 2 (2026): JULI-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/wm7k8a94

Abstract

Studi ini bertujuan untuk memetakan perkembangan literatur tentang hubungan antara akuntansi lingkungan dengan kinerja keuangan serta kinerja lingkungan perusahaan menggunakan pendekatan analisis bibliometrik. Dengan mengikuti metode yang digunakan oleh Bagraff & Ahsan, 2024 penelitian ini mengumpulkan artikel ilmiah dari database Scopus, Google Scholar, dan Sinta periode 2010–2025. Sebanyak 215 artikel berhasil diidentifikasi dan dianalisis dengan bantuan perangkat lunak VOSviewer serta Bibliometrix R Package. Hasil penelitian mengungkapkan adanya peningkatan jumlah publikasi yang signifikan sejak tahun 2016, dengan puncaknya terjadi pada periode 2022–2024 seiring semakin kuatnya perhatian global terhadap isu keberlanjutan. Analisis pemetaan kata kunci menghasilkan tiga klaster penelitian utama, meliputi: (1) pengungkapan dan praktik akuntansi lingkungan, (2) kaitan dengan kinerja keuangan, serta (3) pengaruh terhadap kinerja lingkungan dan keberlanjutan perusahaan. Secara keseluruhan, temuan menunjukkan bahwa praktik akuntansi lingkungan memiliki hubungan positif yang konsisten dengan kinerja lingkungan perusahaan. Sementara itu, pengaruhnya terhadap kinerja keuangan bersifat campuran, yaitu cenderung positif dalam jangka panjang meskipun dapat menimbulkan tambahan biaya pada jangka pendek. Penelitian ini berkontribusi dalam memvisualisasikan struktur intelektual bidang akuntansi lingkungan serta memberikan rekomendasi untuk penelitian mendatang, terutama dalam konteks negara berkembang seperti Indonesia.
PENGARUH PENDIDIKAN KEWIRAUSAHAAN, KREATIVITAS DAN MOTIVASI BERWIRAUSAHAAN TERHADAP MINAT BERWIRAUSAHA PADA MAHASISWA EKONOMI UNIVERSITAS TEKNOLOGI SUMBAWA Susi Susanti; Fendy Maradita
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 4 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i4.18694

Abstract

This study aims to examine the influence of entrepreneurial education, creativity, and entrepreneurial motivation on entrepreneurial intention among economics students at Universitas Teknologi Sumbawa. The rapid increase in unemployment rates, particularly among university graduates, calls for solutions such as promoting entrepreneurship as an alternative career path to address labor market imbalances. Entrepreneurship, particularly through micro, small, and medium enterprises (MSMEs), plays a vital role in regional economic growth, especially in resource-rich but underdeveloped areas like Sumbawa. This research uses a quantitative approach with a survey method, focusing on the relationship between entrepreneurial education, creativity, and motivation as independent variables, and entrepreneurial intention as the dependent variable. Data were collected from 100 respondents using a structured questionnaire, distributed through Google Forms. The findings show that entrepreneurial education, creativity, and motivation have a significant positive effect on students' entrepreneurial intentions, with motivation being the most influential factor. This research contributes to understanding how these factors can be integrated into academic curricula and policy-making to foster a more entrepreneurial mindset among students, especially in regions with abundant potential but limited infrastructure. It also highlights the importance of combining theoretical knowledge with practical business skills in higher education programs to better prepare students for entrepreneurship.
Co-Authors Difa Aryanti Putri Dinda Putri Rosamy Fendy Maradita Leony Saskiacarpania Suryandi Saputra Yuyun Yunita