p-Index From 2021 - 2026
13.872
P-Index
This Author published in this journals
All Journal Prosiding Seminar Nasional Sains Dan Teknologi Fakultas Teknik Primary: Jurnal Pendidikan Guru Sekolah Dasar KOMUNIKE: Jurnal Komunikasi Penyiaran Islam CESS (Journal of Computer Engineering, System and Science) PROSIDING SEMINAR KIMIA KOVALEN: Jurnal Riset Kimia Jurnal IUS (Kajian Hukum dan Keadilan) jurnal niara MUDRA Jurnal Seni Budaya JOURNAL OF MECHANICAL ENGINEERING, MANUFACTURES, MATERIALS AND ENERGY Journal of Research and Technology Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat Spektra: Jurnal Fisika dan Aplikasinya Pendas : Jurnah Ilmiah Pendidikan Dasar Esteem Journal of English Study Programme Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Jurnal Pemikiran dan Penelitian Pendidikan Matematika (JP3M) Abditani : Jurnal Pengabdian Masyarakat Imtiyaz : Jurnal Ilmu Keislaman Jurnal Engine: Energi, Manufaktur, dan Material Southeast Asian Journal of Islamic Education Management Prosiding National Conference for Community Service Project Accounting Profession Journal (APAJI) JIIP (Jurnal Ilmiah Ilmu Pendidikan) MANDAR: Management Development and Applied Research Journal Budimas : Jurnal Pengabdian Masyarakat Jurnal Pendidikan Teknik Mesin Undiksha Jurnal Riset Intervensi Pendidikan (JRIP) Ganesha Law Review Health Care : Jurnal Kesehatan Journal of Research in Mathematics Trends and Technology Kawruh : Journal of Language Education, Literature and Local Culture Journal of Lifelong Learning (JOLL) JOURNAL SCIENTIFIC OF MANDALIKA (JSM) CIVICS: Jurnal Pendidikan Pancasila dan Kewarganegaraan JMPO Hukum Responsif : Jurnal Ilmiah Fakultas Hukum Universitas Swadaya Gunung Jati Cirebon AKSELERASI: Jurnal Ilmiah Nasional Wasilatuna: Jurnal Komunikasi dan Penyiaran Islam Humantech : Jurnal Ilmiah Multidisiplin Indonesia Jurnal Kolaboratif Sains Collegium Studiosum Journal Arus Jurnal Sosial dan Humaniora AJARCDE (Asian Journal of Applied Research for Community Development and Empowerment) Indonesian Journal of Research and Educational Review (IJRER) Teknologika Journal of Mathematics Technology and Education Jurnal Ilmu Pendidikan Journal Online Manajemen ELPEI (JOMEL) Asketik: Jurnal Agama dan Perubahan Sosial Journal of Community Dedication Jurnal Pengabdian Pancasila (JPP) Jurnal Indonesia Sehat (JURINSE) Al-Manaj DUNIA KEPERAWATAN: JURNAL KEPERAWATAN DAN KESEHATAN JURNAL ILMIAH HUKUM DAN KEADILAN Jurnal Mahasiswa Akuntansi Samudra Amkop Management Accounting Review (AMAR) Jurnal Manarang Manajemen dan Bisnis DECISION : Jurnal Ekonomi dan Bisnis MIMBAR : Jurnal Sosial dan Pembangunan Indonesian Journal of Education (INJOE) AL-SULTHANIYAH Hunatech Journal International Journal of Teaching and Learning (INJOTEL) Jurnal Ilmiah Research Student INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER) Jurnal Ilmiah Mahasiswa Agrokomplek Journal of Animal Nutrition and Production Science Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Ilmiah Teknik dan Sains (JITS) BEGAWE: Jurnal Pengabdian Masyarakat Riemann : Research of Mathematics and Mathematics Education Compile: Journal of Society Service Pedagogic Research - Applied Literacy Journal Jurnal Abdimas Peradaban LOKO KADA TUO: Jurnal Teologi Kontekstual dan oikumenis Jurnal Sains & Teknologi Fakultas Teknik Universitas Darma Persada Jurnal Bisantara Informatika Jurnal Kajian Hukum Dan Kebijakan Publik Andalasian Livestock Prosiding SNTTM Melayunesia Law
Claim Missing Document
Check
Articles

Green Accounting Strategies in Sustainable Finance: : A Case Study of Cocoa Business Actors in West Sulawesi Novitasari, Eni; M, Nuraeni; Hijrah, Muh; Erwin
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3106

Abstract

This study aims to develop and apply a Sustainability Balanced Scorecard (SBSC) model as a tool for measuring and evaluating sustainability performance in the cocoa industry of West Sulawesi. The urgency of this research is driven by the significant challenges confronting the cocoa industry, including social (labor exploitation), environmental (deforestation), and economic (supply chain opacity) issues, coupled with the absence of a structured accountability mechanism to objectively measure sustainability strategies. This study employs a mixed-method approach with a case study strategy on two companies representing the industry spectrum: a mission-driven Micro, Small, and Medium Enterprise (MSME) and a compliance-driven B2B exporter. Primary data were collected through in-depth interviews, while secondary data were analyzed from company financial reports. The findings reveal that company performance measurement can be centered on an Adaptive SBSC framework that integrates five perspectives: Financial, Customer, Internal Business Process, Learning and Growth, and a combined Environmental and Social perspective. This framework offers a two-tier indicator system (Basic and Advanced Performance Measurement) applicable to companies of varying scales and business models, serving as a flexible strategic management tool. This model contributes practically to actors in the cocoa industry and theoretically enriches the SBSC literature within the agro-industrial context of developing regions.
Co-Authors A.Hamid AA Sudharmawan, AA Abd Muin, Nasmawati Abda Abda Abdul Azis Abdul Munif Abdul Wahab Syakhrani Abu Yazid Al Bustomi ADE SUPRIATNA Afnibar Agung Prasongko, Wahyu Ahmad Karim Al-Amin Aldy Pradana Alfiana Alhadiansyah Alif Iqra Amanda Salwa Nur Azizah Amândio de Araújo Sarmento Amelia Rahmatika Andi Adli Saputra Andi Alvin Andi Cakra Yusuf Andi Fitriani Djollong Andi Hafidah Andi Muh. Iswan Andi Nur Halisa Andi Nur Wahyuningsih Andi Wahyuddin Nur Andriyani, Ria Andy Candra Aqifha Putri Ramadhani Arfiah Ari Sulistyo Rini ARIF HIDAYAT Arif Nur Sho’im Arisandi, Rumsiah Arizyanto, Romi Arsensius Asima Manurung Asriani Said Asyari Awal Nopriyanto Bahasoan Axelon S Renyaan Ayu Adwiniar Aryanti Batubara, Agnes Bayu Wijokongko Beny Saputra Bintoro, Januar Bistari Br Ginting, Julhanna Budhi Susetyo, Ferry Budi Hermawan Bangun Carles Chandra, Wenripin Damayanti, Mira dame ifa sihombing Danny Faturachman, Danny Darussalam, Miftafu Denita Laura Dewi Wahyuni Mustafa Dianti, Devi Didik , Didik Didik Cahyono Didik Sugiyanto Diego Romario De Fretes Diko Januarhan Dj, Arifhan Ady Dolfina Costansah Koirewoa Dwiki , Dwiki Edi Indrizal Edy Suasono Elida, Sri Agustriani Elizabeth Siregar Emmi Azis Endah Rantau Itasari, Endah Endang Tri Pujiastuti Enita Dewi Tarigan Ermayanti Evi Mashunah Evi Purwanti Fadjeri, Indrayati Faidil Tanjung Fandi, Fandi Zahri Fasiha Fathra Annis Nauli Fatma Muthia Kinanti, Fatma Muthia Feby Nopriandy Feby Nopriandy Fernando Fiza, Nora Fridarti Fuadah Johari Guntur Arie Wibowo Gusril Gusril Habel Ta’dung Hadenan Towpek Hafid Sumarwadji Hafrida Haifa Syukur Hairil Abd Hajar Hairul Anwar Halimatuddini Hamsyah Harry Febri Hartanto, Kristianus Heri HARTATI Harun Hasibuan, Citra Dewi Hellena Deli Hendri, Jhon Herawati, Elvina Herman Herry Susanto Hijrah, Muh Hongki Julie Husnul Khatimah I Gusti Putu Muliarta Aryana I Ketut Suada Iman Syahrizal Imel Utami Pairunan Indra Hasan Indra Nuryanneti Ira Wahyuni Irawati Irma Fahrizal B.N. Irma Rosani Irmawanti Irna Irwandi, Ade Ismail Isranuri Isti Rokhiyah Ita Yulita, Ita Izza Rafi Jaya Harjani, Haryanti Jeferson Siahaan Jonathan Liviera Marpaung Joni Joni Joni Judijanto, Loso Kalimbuang, Irawanti Kusmiati, Evie Laila, Nurlaila Lenardo, Yovi Leo Dedy Anjiu Loso Judijanto LUCKY, MAYLANI Luluk Fikri Zuhriyah. M Zalnur M, Nuraeni M. Asraf Fradama M. Rafi Madya Saputri Maftuhah Maftuhah Magfirah Mahdalena Mahyudin Mahfud Radi Mahyuddin Maichal Malvin Dharma Mangenre, Muh. Fadli Manik, Ni Njoman Marpaung, J.L. Marpaung, Rony Genevent Marpaung, T.J. Marpaung, Tulus Joseph Herianto Masita Hayati, Intan Masud, Anis Anshari Mega Fitri Hertini Melinda Noer Melinda Rantini Melva Hermayanty Saragih Miranty Moh. Ali Aziz Moh. Jenli Abbas Mohammad Ahmad Bani Amer Mohammad Alvian Noor Arya Mohd Syahrin Moriansyah, Mori Muh. Abdi Imam Muh. Irshan Sachrir Muhammad Alwi Hapri Muhammad Fachry Naufal, Fachry Muhammad Fauzan Muhammad Nadir Muhammad Shaleh Muhammad Shaleh Z Muhammad Yusuf Y.S Muliana Munandar, Anis Mustopa Muthia Ferliani Balqis Navis Faiq Ngatemi Ni Wayan Sri Suliartini Nidya Agustin Beni Prasetyo Nira Mellina Pangestika Noorsidi Aizuddin Mat Noor Novendri, Yos Novitasari, Eni Novizar Nazir Nur Hamzah Nur Laila Zulfah Sari Nuris Asro'atul Hasanah Nurul Aisyah Nurul Aulia Rahma Nurwahyuni Oryza Sativa Heningtyas Palwa Suryani, Novia Pandayung, Risna Prasetyo, Ekky Aji Pratama, Juan Pudentiana Pudentiana Rr R. E. Pupung Purnamasari Purnama, Shilmy Putri Putri Salamah, Maydaria Rachmawati Rahayu, Siti Utari Rahmat Ghazali Rahmat Hidayat RAHMAT SYAHNI Rayhan Ichsan Rena Junita Renety Oktaviani Retno Ayu Widiyastuti Rico Fernanda Rina Febrianti Rismadefi - Woferst Rismawati Robin Rony M Rizal Rosman Siregar Rusmana, Ruslan Rusmin Nuryadin S Pentanurbowo Saban, Muhamad Zaki Sagio, Ibrahim Sahuri Lasmadi Saibun Sitorus Sakka Santoso, Pande Putu Agus Sapitri, Wahyuni Sardah Sawaluddin Setiono, Panut Simatupang, Mediniah Putri Simbolon, Angelika Sinar Dharmayana Putra Siregar, Rolan Sirenden, Sernita Siti Nur Hadijah Slamet Wiyono Sri Mulyani Sri Widiyastuti Sryanti St Salmah Sharon St. Nurhayati Aziz Suharlim, Edwin Suhendra sukma, Sukmawati Sulaiman Sumarsih Suminarti, Tini Sunarti, Herlina Suryani Syamsuddin Susanto, Herry - Sutarman Sutriyanto Suwarno Suwendy Paku Sadewo syafrizal Syamsu Nujum Syamsuddin Syamsul Syarifah Nurul Fadilla Tambunan, Herbert A. Taufik Teti Anggita Safitri, Teti Anggita Thomas, Silvester Thomy Sastra Atmaja Tulus Joseph Herianto Marpaung Tuti Afriani Ulfatmi Usman Vera Puji Lestari Wahyu Maulid Adha Widia Dewi Anggraini Widia Lestari Widjanarko yefri chan Yendi Esye Yonathan Desmellson Situmorang Yuli Amaliyah Yulita yusuf, Febrianti Zihnil Afif Zulmuqim