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Is Environmental Management Accounting a Discipline? A Bibliometric Literature Review Handayani, Rahmi; Wirmie Eka Putra; Afrizal
JURNAL ECONOMINA Vol. 3 No. 9 (2024): JURNAL ECONOMINA, September 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i9.1362

Abstract

The purpose of this paper is to investigate the body of literature on environmental management accounting (EMA) and provides a quantitative overview of the academic as well as the professional literature constituting the field. By doing so, the paper discusses whether EMA has developed as a discipline. Design/methodology/approach. Based on a database containing 814 (396 of them published in academic journals) publications in English, German and French with a publication date prior to 2012 a bibliometric analysis is conducted. Data on the publications, journals, authors and citations were collected, double-checked and examined by applying bibliometric measures. Findings The bibliometric analysis identifies trends in EMA research publications which show that EMA has developed as a young discipline, but is still faces challenges to get better established in mainstream accounting and management research. Although the publication number is growing, a substantial part of the publications have been published outside mainstream accounting journals in non-accounting journals, books and reports. A recent trend towards establishing specialised environmental (and sustainability) accounting journals is also rendered apparent. The low number of highly cited publications of few authors, however, indicates that EMA is still to become a mainstream field of research. Originality/value The paper discusses with the help of bibliometric analysis and measures whether EMA has developed as a discipline and whether it has become part of mainstream accounting research.
Effect of IoT Integration in Energy Management System and Grid Responsiveness on Energy Efficiency and Cost Reduction in Jakarta Government Buildings Rohayani, Hetty; Ermaini, Ermaini; Handayani, Rahmi; Rahardian, Rifky Lana; Nanjar, Agi
West Science Interdisciplinary Studies Vol. 2 No. 05 (2024): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v2i05.930

Abstract

This study investigates the effect of IoT integration in energy management systems (EMS) and network responsiveness on energy efficiency and cost reduction in DKI Jakarta government buildings. A quantitative analysis was conducted using structural equation modeling (SEM) with Partial Least Squares (PLS) 3. Survey questionnaires were administered to building managers, energy engineers, and facility maintenance personnel, while energy consumption data were obtained from relevant authorities. The results demonstrate a significant positive impact of both IoT integration and network responsiveness on energy management outcomes. Specifically, Energy Management System (EMS) and Grid Responsiveness were found to significantly influence both Cost Reduction and Energy Efficiency within government buildings. These findings have important implications for policymakers, building managers, and stakeholders involved in energy management decision-making. By leveraging advanced energy management technologies and practices, DKI Jakarta government buildings can achieve significant cost savings, improve energy efficiency, and advance environmental sustainability.
Effect of IoT Integration in Energy Management System and Grid Responsiveness on Energy Efficiency and Cost Reduction in Jakarta Government Buildings Rohayani, Hetty; Ermaini, Ermaini; Handayani, Rahmi; Rahardian, Rifky Lana; Nanjar, Agi
West Science Interdisciplinary Studies Vol. 2 No. 05 (2024): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v2i05.930

Abstract

This study investigates the effect of IoT integration in energy management systems (EMS) and network responsiveness on energy efficiency and cost reduction in DKI Jakarta government buildings. A quantitative analysis was conducted using structural equation modeling (SEM) with Partial Least Squares (PLS) 3. Survey questionnaires were administered to building managers, energy engineers, and facility maintenance personnel, while energy consumption data were obtained from relevant authorities. The results demonstrate a significant positive impact of both IoT integration and network responsiveness on energy management outcomes. Specifically, Energy Management System (EMS) and Grid Responsiveness were found to significantly influence both Cost Reduction and Energy Efficiency within government buildings. These findings have important implications for policymakers, building managers, and stakeholders involved in energy management decision-making. By leveraging advanced energy management technologies and practices, DKI Jakarta government buildings can achieve significant cost savings, improve energy efficiency, and advance environmental sustainability.
Pemanfaatan Teknologi Digital Art Ecoprint untuk Meningkatkan Jiwa Kewirausahaan Siswa SMK Rohayani, Hetty; Handayani, Rahmi; Ermaini, Ermaini; Arniwita, Arniwita
ABDINE: Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2025): ABDINE : Jurnal Pengabdian Masyarakat
Publisher : Sekolah Tinggi Teknologi Dumai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52072/abdine.v5i1.1310

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kompetensi kewirausahaan siswa melalui pemanfaatan teknologi digital dalam proses pembuatan produk ecoprint di SMK Muhammadiyah Kota Jambi. Ecoprint sebagai teknik pewarnaan kain menggunakan bahan alami dipadukan dengan sentuhan digital art, memberikan nilai tambah artistik sekaligus meningkatkan daya saing produk di pasar. Dalam kegiatan ini, tim pengabdi memberikan pelatihan terpadu mulai dari teknik ecoprint dasar, digitalisasi motif melalui aplikasi canva dan desain grafis, hingga pembentukan manajemen kewirausahaan berbasis proyek. Hasil kegiatan menunjukkan peningkatan keterampilan siswa dalam memproduksi karya digital art ecoprint  yang inovatif, serta pemahaman yang lebih baik mengenai perencanaan usaha, pemasaran digital, dan manajemen keuangan sederhana. Kegiatan ini juga mendorong tumbuhnya semangat berwirausaha di kalangan siswa serta membangun dasar untuk pengembangan unit usaha sekolah berbasis kearifan lokal dan teknologi. Dengan pendekatan kolaboratif dan aplikatif, kegiatan ini diharapkan dapat menjadi model pengembangan kewirausahaan kreatif di lingkungan sekolah kejuruan.
Keberadaan Marketplace Sebagai Pihak Ketiga Dalam Jual Beli Online Handayani, Rahmi; Azwar, Tengku Keizerina Devi; Leviza, Jelly; Sukarja, Detania
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 6, No 3 (2024): Journal of Education, Humaniora and Social Sciences (JEHSS), February
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/jehss.v6i3.2004

Abstract

Jual beli online telah menjadi fenomena yang mendominasi perdagangan modern seiring dengan kemajuan teknologi dan informasi. Fenomena ini menghadirkan peran signifikan dari marketplace sebagai pihak ketiga yang berfungsi sebagai perantara transaksi antara penjual dan pembeli. Dalam konteks ini, transaksi online melibatkan platform-platform marketplace yang menyediakan wadah bagi pelaku jual beli, terutama dalam model consumer to consumer (C2C). Salah satu aspek penting yang dibahas adalah peran marketplace dalam transaksi dengan sistem pre-order, yang menjadi salah satu bentuk transaksi populer dalam ekosistem jual beli online. Penelitian ini mengulas aspek keabsahan transaksi, perlindungan hukum untuk konsumen, dan tanggung jawab marketplace, dengan fokus khusus pada analisis kasus pada situs belanja online Shopee Indonesia. Metode penelitian menggunakan pendekatan hukum normatif dengan analisis deskriptif, menggabungkan peraturan perundang-undangan dan teori hukum sebagai kerangka kerja penelitian. Hasil penelitian ini memberikan wawasan mendalam tentang bagaimana keberadaan marketplace sebagai pihak ketiga memengaruhi dinamika jual beli online, serta memberikan pemahaman tentang isu-isu keabsahan transaksi, perlindungan hukum, dan tanggung jawab yang terkait dengan marketplace dalam ekosistem jual beli online.