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All Journal Among Makarti Jurnal Studi Akuntansi Indonesia Journal of Finance and Islamic Banking Kompartemen : Jurnal Ilmiah Akuntansi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Ilmiah Wahana Pendidikan Prosiding Seminar Nasional Akuntansi dan Manajemen (SENAMA) Journal of Accounting and Finance Management (JAFM) Journal of International Conference Proceedings Journal of Finance and Islamic Banking JAS (Jurnal Akuntansi Syariah) Ecoducation
Marita Kusuma Wardani
Universitas Islam Negeri Raden Mas Said Surakarta, Jawa Tengah, Indonesia
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Minat Mahasiswa Akuntansi Untuk Menjadi Akuntan Internal Wardani, Marita Kusuma; Ahzar, Fahri Ali
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 2 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10494604

Abstract

Penelitian ini bertujuan untuk mengetahui faktor-faktor apa saja yang dapat mempengaruhi minat mahasiswa akuntansi untuk menjadi akuntan internal. Faktor-faktor tersebut adalah nilai intrinsik pekerjaan, penghargaan finansial, lingkungan kerja, nilai-nilai sosial dan personalitas. Sumber data dalam penelitian berupa jawaban kuisioner dari mahasiswa akuntansi. Teknik pengambilan sampel menggunakan purposive sampling yaitu mahasiswa akuntansi yang sudah mengambil mata kuliah auditing. Metode analisis yang digunakan adalah regresi berganda. Penelitian ini menghasilkan adanya pengaruh faktor nilai intrinsik pekerjaan terhadap pemilihan karir mahasiswa akuntansi sebagai akuntan internal. Namun untuk faktor penghargaan finansial, lingkungan kerja, nilai-nilai sosial dan personalitas tidak mempengaruhi minat mahasiswa akuntansi untuk menjadi akuntan internal.
ENVIRONMENTAL MANAGEMENT ACCOUNTING, GREEN INNOVATION, AND ENVIRONMENTAL PERFORMANCE IN BATIK MSMES Utami, Cahyaning Fitri Wulan; Wardani, Marita Kusuma
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 7 No. 1 (2026): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.7.1.77-92

Abstract

This study examines how environmental management accounting (EMA) contributes to improved environmental performance, particularly among SMEs in developing economies. Moving beyond identifying direct relationships, it explores the mechanism through which this influence occurs. Drawing on the Natural Resource-Based View and Stakeholder Theory, the study investigates both the direct effect of EMA on environmental performance and its indirect effect through green innovation among Batik MSMEs in the Surakarta Residency. A quantitative approach was employed, with data collected from 60 owners and managers and analyzed using PLS-SEM to test direct and mediating relationships. The results indicate that EMA has a positive and significant effect on environmental performance. In addition, EMA encourages green innovation, which further enhances environmental outcomes. These findings highlight green innovation as a key mechanism through which internal accounting practices are translated into tangible environmental improvements. Theoretically, the study integrates the Natural Resource-Based View and Stakeholder Theory by framing EMA as a strategic internal capability that enables firms to address stakeholder expectations through innovation. Empirically, it provides evidence from an emerging economy context and offers practical insights for SME managers aiming to achieve sustainable competitive advantage.
Co-Authors Ade Setiawan Adhelia Desi Prawestri Ahmad Shofwan Fauzi Ahmad Shofwan Fauzi Azhar, Fahri Ali Dita Melinda Fahri Ali Ahzar Helti Nur Aisyiah Iqbal, Mohamad Ali Ivalin Danoe Pradiasti, Wianda Rahmawati, Aryani Intan Endah Samsul Rosadi Sari, Dea Devita Sari, Dea Devita Utami, Cahyaning Fitri Wulan