Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
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This Author published in this journals
All Journal International Journal of Economics, Business and Innovation Research International Journal of Economics, Accounting, and Management
Belandina Anita Sere Sihombing
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Systematic Literature Review (SLR): The Role Of Environmental Management Accounting In Enhancing Green Competitive Advantage And Sustainable Performance In The Hospitality Industry In Indonesia Belandina Anita Sere Sihombing; Desak Nyoman Lia Lestari; Rela Sari
International Journal of Economics, Business and Innovation Research Vol. 3 No. 06 (2024): International Journal of Economics, Business and Innovation Research (IJEBIR)
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The hospitality industry in Indonesia faces significant challenges in balancing business growth with environmental responsibility. This study aims to review the role of Environmental Management Accounting (EMA) in enhancing green competitive advantage and sustainable performance in the hospitality sector. Using a Systematic Literature Review (SLR) approach, this study analyzes 10 articles from a total of 60 relevant articles identified through Google Scholar and Semantic Scholar from 2019–2024. The selected articles cover research related to EMA and the factors influencing its implementation. The findings reveal that EMA plays a crucial role as a mediator in the relationship between green competitive advantage and sustainable performance. Studies by Saputra et al. (2023) and Noor & Bano (2023) indicate that implementing EMA can strengthen competitiveness and improve environmental management efficiency, contributing to sustainable performance outcomes. Additionally, institutional and regulatory pressures, as discussed by Che Ku Kassim et al. (2020) and Elhossade et al. (2020), encourage hospitality companies to adopt EMA practices effectively. EMA serves a strategic role in supporting sustainability in Indonesia's hospitality sector by helping firms enhance green competitiveness and environmental efficiency. Committed management and strong regulatory frameworks are essential for successful EMA implementation. This study recommends stronger management commitment and regulatory support to promote broader EMA adoption in the hospitality industry for long-term sustainability.
Systematic Literature Review (SLR): The Application of Balanced Scorecard Strategy on Financial Performance in the Food and Beverage Industry in Indonesia Desak Nyoman Lia Lestari; Belandina Anita Sere Sihombing; Luk Luk Fuadah
International Journal of Economics Accounting and Management Vol. 1 No. 4 (2024): IJEAM - November 2024
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v1i4.895

Abstract

The implementation of the Balanced Scorecard (BSC) strategy in the food and beverage sector holds high relevance, given this sector's significant contribution to Indonesia's economy. Although extensive research has been conducted on BSC, understanding of its impact on financial performance within the Indonesian context remains limited. This study aims to examine the effect of the learning and growth perspective and the customer perspective within the BSC framework on the financial performance of companies in Indonesia's food and beverage sector. Research data was sourced from Google Scholar and Semantic Scholar for publications from 2019 to 2024. Of the 329 articles identified, six were selected as primary data sources for further analysis. The results are expected to provide valuable insights for company management in implementing BSC to enhance financial performance, and serve as a reference for future research in this area. This study employs a survey design by distributing structured questionnaires to respondents from companies in the food and beverage industry. The sampling technique used is stratified sampling, with data analysis carried out through descriptive statistics and simple linear regression. The findings indicate that both BSC perspectives have a positive and significant impact on financial performance, with the learning and growth perspective and the customer perspective each demonstrating significant influence
Co-Authors Desak Nyoman Lia Lestari Luk luk Fuadah Rela Sari