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All Journal Jurnal Akuntansi Indonesia 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
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.
Co-Authors ANANDA, ADE 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 Zharaura, Khusnul Afifah