Article Per Year (5 Year)
p-Index From 2021 - 2026
1.937
P-Index
This Author published in this journals
All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Hukum Ekonomi Syariah Journal of Humanities and Social Studies Jurnal Abdi Insani Journal Peqguruang: Conference Series Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Amkop Management Accounting Review (AMAR) Sipakaraya : Jurnal Pengabdian Masyarakat Jurnal Mediasas : Media Ilmu Syari'ah dan Ahwal Al-Syakhsiyyah Malaqbiq : Jurnal Pengabdian kepada Masyarakat.
Novitasari, Eni
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

Published : 12 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 12 Documents
Search

 1   2 
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.
Analysis of Regional Government Readiness in Facing Budget Efficiency: Financial Sustainability and Fiscal Resilience Perspectives Ichsan, Hisyam; Amirullah, Sufyan; Novitasari, Eni; Yusuf Y.S, Muhammad
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.v5i2.3107

Abstract

This study aims to analyze the fiscal readiness of local governments in responding to national budget efficiency policies that demand an increase in fiscal independence. Many regions still exhibit high dependence on transfer funds and have narrow fiscal space due to the dominance of operational spending. Using an explanatory sequential mixed-methods approach, this study first maps the fiscal readiness of several local governments through an integrated framework of Financial Sustainability and Fiscal Resilience. Subsequently, in-depth case studies were conducted in high- and low-performing regions to explore the determining factors behind the performance differences. The quantitative results show a significant disparity among the regions. The qualitative findings reveal that fiscal independence in high-performing regions is driven by the strong political commitment of its leadership and strategic policy innovations. Conversely, the challenges in low-performing regions are rooted in the rigidity of large personnel expenditures and a limited economic base. This creates a paradox of "pseudo-efficiency" at the expense of capital spending for long-term development. This study recommends strategies for increasing local-source revenue based on political commitment and structural spending rationalization to increase local fiscal readiness.
Co-Authors Ahmad Mansur Alamsyah - Amirullah, Sufyan Asnidar Asnidar Asrirawan, Asrirawan Erwin Haeruddin Hafid Hijrah, Muh Ichsan, Hisyam Karmilah , Karmilah M, Nuraeni Mahlil, Mahlil Maju, Sri Juniarti Indra Muhammad Nasir Badu, Muhammad Nasir Murni Murni Naim, Muh. Rezky Nuralamsah Zulkarnaim Nurhidayah Nurhidayah Nurwahyuni Syahrir Rahmah, Mufti Hatur Riana Anggraeny Ridwan Rufaida, Erty Rospyana Salman Salman Sri Amalia Edy Sriwana, Insan Sugiarti Sugiarti Suriadi, A. Nur Farahdiba Wahyudi, Wahyu Yusuf Y.S, Muhammad