Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Jurnal Ekonomika Manajemen Dan Bisnis JAKBS
Suraya Nadella
Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Riau
Economics, Econometrics & Finance Education

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Analisis Bibliometrik Perkembangan Penelitian Material Flow Cost Accounting (MFCA) Berdasarkan Data Scopus Zul Azmi; Suraya Nadella; Della Apriliana
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 4 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i4.4068

Abstract

Material Flow Cost Accounting (MFCA) is an environmental management accounting approach that aims to improve material efficiency while reducing environmental impact. This study aims to analyze the development of scientific publications related to MFCA through a bibliometric literature review. Data were collected using the Scopus database using the keyword "Material Flow Cost Accounting" in the Title-Abstract-Keywords section. All relevant publications were then tabulated and analyzed descriptively to identify annual publication trends, major contributing countries, most cited articles, and subject areas. The results show that publications on MFCA began appearing in 2006 and experienced a significant increase in 2015. Germany and China were the countries with the largest publication contributions, while the most highly cited articles on the topic of MFCA were generally published in the Journal of Cleaner Production. Overall, these findings indicate that MFCA has developed into a vital part of the scientific discourse on sustainable accounting and resource efficiency and still holds potential for further research, especially in the context of developing countries like Indonesia.
A Literature Review : Riset Intellectual Capital di Indonesia Imelia Sari; Zul Azmi; Suraya Nadella; Nola Rahma Diny; Cahayu Prildana Harefa
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 4 No. 2 (2025): Juli-Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v4i2.3395

Abstract

This study aims to analyze trends and developments in research on Intellectual Capital (IC) in Indonesia during the 2020–2024 period using a Systematic Literature Review (SLR) approach. Thirty-five articles from SINTA and Scopus-accredited journals were used as the unit of analysis, classified by main topic, industry sector, methodological approach, and number of citations. The results show that the most frequently studied topic is the influence of IC on firm value, followed by IC coverage (ICD) and financial performance. Most studies use a quantitative approach with secondary data, while qualitative and multidimensional approaches are still very limited. The manufacturing sector dominates the research objects, with low representation of other knowledge-intensive sectors. Furthermore, the use of strategic management theories such as the Resource-Based View (RBV) and Knowledge-Based View (KBV) is not optimal. This study contributes to describing the direction and outlook of IC research in Indonesia and recommends the need for a more exploratory, cross-sectoral, and theoretically sound approach for the development of future IC studies.
Co-Authors Azmi, Zul Cahayu Prildana Harefa Della Apriliana Imelia Sari Nola Rahma Diny