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All Journal Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia International Journal of Economics, Commerce, and Management
Nasya Nur Afifa
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Education Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Integrating Activity-Based Costing Into Environmental Management Accounting Information Systems: A Conceptual Framework and Research Agenda Adrian Hartanto Darma Sanputra; Tatas Ridho Nugroho; Eka Ananta Sidharta; Ghina Mufidatus Salma; Ervina Dwi Aprilia; Nasya Nur Afifa
International Journal of Economics, Commerce, and Management Vol. 3 No. 3 (2026): International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v3i3.1252

Abstract

Environmental Management Accounting Information Systems (EMAIS) have become essential infrastructure for organisations to identify, measure, and manage environmental costs in supporting sustainability objectives. However, their decision-usefulness remains limited because environmental costs are often hidden within general overhead, making the activities generating these costs unclear. Activity-Based Costing (ABC) offers a solution through activity-based cost tracing, yet its integration into EMAIS remains conceptually limited and empirically fragmented. Using previous bibliometric mapping and a theory-synthesis approach, this study develops the Activity-Based EMAIS (AB-EMAIS) framework. The framework incorporates ABC logic into the input, processing, and output layers of EMAIS architecture and expands it through artificial intelligence (AI) augmentation and governance and assurance layers. The framework produces nine testable propositions and a research agenda covering conceptual refinement, empirical validation, technological development, and contextual investigation. AB-EMAIS transforms ABC–EMAIS integration into a coherent design framework, supporting transparent, relevant, and accountable environmental cost information. The framework is particularly relevant for emerging economies advancing Sustainable Development Goal 12.
Penguatan Kapasitas Usaha Mikro Perempuan melalui Pendampingan Tata Kelola Keuangan dan Pemasaran Digital di Desa Senggreng, Kabupaten Malang Adrian Hartanto Darma Sanputra; Eka Ananta Sidharta; Tatas Ridho Nugroho; Nasya Nur Afifa; Zikri Al Annas Wibisono; Cornelia Agatha
Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Vol. 5 No. 2 (2026): Juni : Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia
Publisher : Sekolah Tinggi Ilmu Administrasi Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jppmi.v5i2.2751

Abstract

Micro-enterprises run by members of the PKK group in Senggreng Village, Sumberpucung Sub-district, Malang Regency, face two related problems, namely weak production governance and low financial literacy combined with limited digital marketing. This community service activity aims to improve partner capacity in product standardization, financial recording, and digital marketing. The activity used participatory training and mentoring carried out in four stages, namely preparation, implementation, mentoring, and evaluation, with pre- and post-activity measurement of 30 participants. The results show an increase in product standardization understanding from 50% to 95%, financial literacy from 50% to 87%, and digital marketing from 50% to 88%. All participants kept regular cash books and opened digital business accounts, while 24 participants produced three or more promotional contents. Achievements in all three areas exceeded the 70% target. Combining product improvement, financial recording, and marketing in a single program produced more complete results than standalone training. The activity produced a training module, a packaging kit, and a brand identity for the partner.
Co-Authors Adrian Hartanto Darma Sanputra Cornelia Agatha Eka Ananta Sidharta Ervina Dwi Aprilia Ghina Mufidatus Salma Tatas Ridho Nugroho Zikri Al Annas Wibisono