Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
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This Author published in this journals
All Journal International Journal of Economics, Management and Accounting Global Economics: International Journal of Economic, Social and Development Sciences
Kadek Dwisty Ayu Maheswari
Universitas Udayana
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Environmental Management Accounting (EMA) Framework for Restaurant Surplus Food Redistribution Platforms: A Literature Review Kadek Dwisty Ayu Maheswari
International Journal of Economics, Management and Accounting Vol. 3 No. 3 (2026): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v3i3.1312

Abstract

Platform bank pangan digital telah muncul sebagai pendekatan teknologi untuk menghubungkan penyedia pangan berlebih dengan penerima manfaat dan meningkatkan efisiensi redistribusi pangan. Namun, perkembangan sebelumnya sebagian besar berfokus pada aspek logistik dan operasional, seperti pencocokan berbasis lokasi, optimasi distribusi, dan manajemen inventaris, sementara integrasi informasi lingkungan ke dalam manajemen platform masih terbatas. Studi ini bertujuan untuk meneliti potensi integrasi Akuntansi Manajemen Lingkungan (EMA) ke dalam platform bank pangan digital untuk mendukung redistribusi pangan yang berkelanjutan secara lingkungan dan berorientasi sosial. Studi ini menggunakan metode Tinjauan Literatur Sistematis (SLR) untuk secara sistematis mengidentifikasi, mengevaluasi, dan mensintesis literatur yang relevan mengenai topik yang diteliti. Literatur yang ditinjau menunjukkan bahwa EMA dapat memberikan informasi mengenai biaya lingkungan, pemanfaatan sumber daya, dan dampak lingkungan yang terkait dengan kegiatan operasional. Studi sebelumnya juga menunjukkan bahwa EMA dapat mendukung pengungkapan informasi lingkungan, pengelolaan limbah, peningkatan kinerja lingkungan, dan pengambilan keputusan manajerial. Dalam konteks platform bank pangan digital, integrasi EMA dapat melengkapi fungsi logistik yang ada dengan memberikan informasi untuk mengevaluasi pengurangan limbah pangan, pemanfaatan sumber daya, dan biaya lingkungan.
From Environmental Costs to Value Creation: A Scoping Review on Environmental Management Accounting Practices Kadek Dwisty Ayu Maheswari
Global Economics: International Journal of Economic, Social and Development Sciences Vol. 3 No. 3 (2026): September: Global Economics - International Journal of Economic, Social and Dev
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/globaleconomics.v3i3.488

Abstract

Environmental Management Accounting (EMA) has increasingly developed as an approach for integrating environmental information into accounting practices and managerial decision-making. However, existing studies use diverse concepts and measurements, resulting in fragmented evidence regarding EMA implementation and outcomes. This study aims to map the development, methodological characteristics, applications, and findings of EMA-related research through a scoping review of 30 studies published between 2019 and 2026 across various industries and organizational contexts. The findings indicate that EMA supports environmental cost management, waste management, eco-efficiency, environmental disclosure, environmental performance, and managerial decision-making. Several studies also associate EMA and green accounting with financial performance, firm value, corporate reputation, and sustainability, although the results remain inconsistent. The review identifies key research gaps, including limited standardization of EMA practices, reliance on disclosure-based proxies, small and sector-specific samples, limited use of physical and monetary EMA measures, and insufficient cross-context empirical evidence. Overall, EMA shows substantial potential to strengthen environmental accountability, organizational performance, and sustainability, while further research is needed to improve its measurement and implementation.
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