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All Journal Jurnal Akuntansi Indonesia AGRIEKONOMIKA Jurnal Riset Akuntansi dan Keuangan Akuntansi : Jurnal Akuntansi Integratif Economics, Business and Management Science Journal JRAM (Jurnal Riset Akuntansi Multiparadigma) Jurnal Ekonomi Perjuangan (JUMPER) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Akuntansi dan Governance Andalas E-Jurnal Akuntansi
Nilam Kemala Odang
Politeknik Wilmar Bisnis Indonesia
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Beyond Costs: How Environmental Investment Enhances Innovation in Indonesian SMEs Odang, Nilam Kemala; Juhandi, Dany; Simanungkalit, Putri Helendgri
E-Jurnal Akuntansi Vol. 35 No. 9 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i09.p16

Abstract

This study examines the influence of environmental cost (EC) and environmental investment (E-INV) on environmental innovation (E-INN) in medium-scale manufacturing SMEs in Indonesia. Although many SMEs allocate budgets for environmental activities, it remains unclear whether such expenditures drive innovation. The study distinguishes between compliance-based costs and strategic investments—an approach rarely explored in the context of SMEs in developing countries. A survey of 106 SMEs was conducted and analyzed using PLS-SEM. EC has no significant effect on E-INN. In contrast, E-INV significantly and positively affects E-INN, indicating that only proactive, strategic investments enhance innovation capacity. The results confirm the Resource-Based View (RBV) by demonstrating that strategic environmental resources foster innovation. Simultaneously, the findings support institutional theory and the weak version of the Porter Hypothesis by showing that compliance spending alone is ineffective in driving innovation if it is not accompanied by strategy-oriented actions.
Analisis Implementasi Kebijakan Value Added Tax (VAT) Refund di Sumatera Utara Odang, Nilam Kemala
Jurnal Akuntansi dan Governance Andalas Vol. 3 No. 2 (2020): JURNAL AKUNTANSI DAN GOVERNANCE ANDALAS
Publisher : Unand Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v3i2.51

Abstract

Penelitian ini bertujuan untuk menganalisis implementasi kebijakan VAT refund kepada wisatawan mancanegara dan penyebab rendahnya realisasi pelaksanaan VAT refund di Sumatera Utara berdasarkan PMK No.120/PMK.03/2019. Penelitian ini menggunakan metode kualitatif. Pengumpulan data dilakukan dengan observasi, studi literatur, dan wawancara. Hasil penelitian ini menunjukkan bahwa implementasi kebijakan VAT refund di Sumatera Utara masih nihil. Faktor-faktor penyebab rendahnya realisasi tersebut, yaitu sosialisasi yang minim, destinasi wisata Sumatera Utara yang belum beragam, syarat VAT refund yang cukup berat, dan partisipan retailer yang didominasi oleh franchise yang menjual produk luar negeri.
Developing social indicators for farming social life cycle assessment in North Sumatra. Juhandi, Dany; Martini, Tri; Odang, Nilam Kemala; Anindya, Widya Dara
Agriekonomika Vol 15, No 1: APRIL 2026 (In Press)
Publisher : Department of Agribusiness, Faculty of Agriculture, Universitas Trunojoyo Madura, Indonesi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/agriekonomika.v15i1.30768

Abstract

The social sustainability impact of the Food Estate Program has been the subject of extensive research, providing an evaluation assessment of social, economic, and environmental aspects. However, there has been a paucity of research examining the farmers surrounding the Food Estate Program in greater detail, especially regarding its social impacts. The present study employs the Social Life Cycle Assessment (S-LCA) to analyze the social impacts. The S-LCA is a methodological approach that utilizes primary data from various stakeholders, including farmers, governments, farmer groups, and the broader community. The objective of this study is threefold: first, to ascertain the social criteria employed to evaluate the social impact of strategic commodity farming; second, to examine the experiences and expectations of stakeholders concerning farming activities from a social perspective; and third, to identify the aspects of social sustainability in strategic commodity farming. The findings indicate that the social impact category that exerts the most significant influence on agricultural practices is that of socio-economic factors. Of the five social impact categories, only human rights and socio-economics demonstrate conditions that surpass the expected range. To achieve social sustainability, stakeholders in the strategic commodity farming system must collaborate to establish effective governance.
Co-Authors ANANDA, ADE Anindya, Widya Dara indah murni Juhandi, Dany Rangkuti, Maryam Monika Setiaji, Yongky Teguh Sidabutar, Gaby Ruminsah Arnita Sihaloho, Erik Morales Simanungkalit, Putri Helendgri Simbolon, Risna Sari Sinambela, Joseph Stevanus Sitopu, Ade Hotnauli Taufiqurrahman Taufiqurrahman Tri Martini Zharaura, Khusnul Afifah