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All Journal Jurnal Manajemen Perbankan Keuangan Nitro
Zahrani, Olivia Putri
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Economics, Econometrics & Finance

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THE EFFECT OF BUDGET TARGETS CLARITY, INFORMATION ASYMMETRICITY, AND SELF ESTEEM ON BUDGETARY SLACK WITH ORGANIZATIONAL COMMITMENT AS A MODERATING VARIABLE: A LITERATURE REVIEW STUDY Zahrani, Olivia Putri; Mukhtaruddin, Mukhtaruddin
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 1 No. 1 (2025): Special Volume for International Collaboration
Publisher : LP2M IBK Nitro

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This study aims to provide a summary of budgetary slack. Through the systematic literature review (SLR) method, this study focuses on reviewing how budget target clarity, information asymmetry, and self-esteem affect budgetary slack with organizational commitment moderation. This literature study focuses on 49 journal articles, which are dominated by research articles indexed by Sinta 2 to Sinta 5 for 10 years in the period 2016-2025. The findings show that agency theory is the most commonly used theory in research on budget target clarity, information asymmetry, self-esteem, organizational commitment and budgetary slack. Based on the literature study conducted by the researcher, previous research on the relationship between budget target clarity, information asymmetry, self-esteem and budgetary slack with organizational commitment moderation still has inconsistent results. This is caused by various factors such as the research period, sample characteristics, data collection methods, measurements used, and the place and type of sector studied.
THE EFFECT OF ENVIRONMENTAL MANAGEMENT ACCOUNTING ON ENVIRONMENTAL COST EFFICIENCY AND PROFITABILITY: A SYSTEMATIC LITERATURE REVIEW Zahrani, Olivia Putri; Sari, Rela
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 1 No. 2 (2025): Special Volume for International Collaboration
Publisher : LP2M IBK Nitro

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This study aims to analyze the effect of EMA on environmental cost efficiency and corporate profitability in Indonesia through the Systematic Literature Review (SLR) approach. This study examines 30 scientific articles from journals indexed by Scopus (Q1 & Q2) and Sinta (minimum Sinta 4) to obtain a comprehensive picture of research trends, key findings, and challenges faced in implementing EMA in various industrial sectors. The results of the study indicate that the implementation of EMA has a positive impact on environmental cost efficiency, especially in terms of waste reduction, energy efficiency, and optimization of more environmentally friendly production processes. Through more accurate recording and reporting of resource use and environmental impacts, EMA allows companies to identify areas that need improvement so that they can reduce environmental-related operational costs. In addition, several studies have shown that companies that implement EMA tend to have higher levels of profitability than companies that have not implemented it. This is due to increased efficiency in resource management, reduced environmental tax burdens, and a better corporate image in the eyes of stakeholders. The implications of this study emphasize the importance of policies that support the implementation of EMA in the industrial sector, both through government incentives and increased regulations that require environmental accounting reporting. This study also provides insights for academics and practitioners regarding the role of EMA in improving operational efficiency and business sustainability of companies. With the integration of business strategy and environmental approach based on EMA, it is expected that companies in Indonesia can achieve a balance between economic growth and environmental sustainability.
Co-Authors Mukhtaruddin Mukhtaruddin Sari, Rela