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All Journal Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Jurnal Ilmu Ekonomi dan Bisnis
Bima Agusto Matthew Hutauruk
Universitas Negeri Medan
Automotive Engineering Biochemistry, Genetics & Molecular Biology Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering

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Peran Green Innovation dan ESG dalam Mewujudkan Sustainability Business: Studi Literatur. Narisa Vidia Pasa; Bima Agusto Matthew Hutauruk; Nasirwan Nasirwan; Isna Syabila; Nabila Tijani Tharifah; Ruth Nita Hasibuan
Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Vol. 5 No. 2 (2026): Edisi September - Desember 2026 IN PRESS
Publisher : Utiliti Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jeama.v5i2.967

Abstract

Penelitian ini menganalisis peran Green Innovation dan Environmental, Social, and Governance (ESG) dalam Sustainability Business melalui Systematic Literature Review (SLR) berbasis PRISMA 2020. Dari 20 artikel di Google Scholar, Scopus, dan Garuda (2021–2026), sepuluh artikel berkualitas tinggi terpilih melalui screening ketat terhadap relevansi topik dan kelengkapan metodologi guna menjamin validitas temuan. Hasil menunjukkan Green Innovation meningkatkan efisiensi sumber daya, kinerja lingkungan, dan daya saing, sementara ESG memperkuat transparansi, legitimasi, dan kepercayaan stakeholder. Keduanya saling melengkapi dalam mendukung keberlanjutan bisnis. Kontribusi ilmiahnya terletak pada integrasi kedua konsep dalam satu kerangka yang menjelaskan inkonsistensi temuan sebelumnya serta mengidentifikasi faktor kontekstual (institusional, industri, teknologi, dan strategi) sebagai penentu efektivitasnya. Meskipun pengaruh terhadap nilai perusahaan masih beragam, penerapan keduanya secara konsisten berkontribusi positif. Oleh karena itu, integrasi Green Innovation dan ESG perlu diterapkan secara berkelanjutan guna mencapai keseimbangan tujuan ekonomi, sosial, dan lingkungan.
Analisis Sistematik Penganggaran Induk (Master Budgeting): Dari Integrasi Hirarkis hingga Transformasi Berbasis Teknologi dan Perilaku Organisasi Alessandro Basanado Haloho; Bima Agusto Matthew Hutauruk
Jurnal Ilmu Ekonomi dan Bisnis Vol 4 No 2 (2026): Oktober, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v4i2.388

Abstract

Master budgeting is a fundamental pillar in management accounting used to plan and control organizational resource allocations. This study aims to comprehensively examine the sequential interdependencies in master budgeting, their impacts on operational efficiency and liquidity, organizational behavioral dynamics, and the role of modern technological transformation. The methodology employed is a systematic literature review analyzing 20 empirical and theoretical studies on budgeting. Findings reveal that sequential integrated budget preparation significantly reduces cash flow deviation by up to 24% and minimizes cost overruns caused by sales forecast errors. Modern technology integration, such as ERP, cloud-based systems, and machine learning, speeds up consolidation cycles by up to 76% and improves forecast accuracy to 91%. On the behavioral side, participatory budgeting tends to induce budgetary slack and earnings management unless balanced by strict responsibility accounting and Balanced Scorecard controls. The study highlights the necessity of transitioning from traditional static budgeting toward rolling forecasts and flexible budgeting integrated with value chain management to sustain competitive advantages in dynamic markets.
Co-Authors Alessandro Basanado Haloho Isna Syabila Nabila Tijani Tharifah Narisa Vidia Pasa Nasirwan Nasirwan Ruth Nita Hasibuan