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All Journal Jurnal Ilmiah Manajemen Dan Kewirausahaan Jurnal Publikasi Ekonomi dan Akuntansi
Lola Via Marcellina
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Daur Ulang, Efisiensi Sumber Daya, dan Inovasi Produk terhadap Implementasi Ekonomi Sirkular Aliatus Nurrochmah; Lola Via Marcellina; Tanya Tata Putri Srikandi; Felisya Natalia Purwanto; Maria Yovita R. Pandin
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 4 No. 2 (2025): Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

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Abstract

This study aims to analyze the influence of recycling, resource efficiency, and product innovation on the implementation of circular economy in the textile industry and plastic processing industry in East Java Province. Using a descriptive quantitative approach with secondary data from five companies over the period 2020-2024, this study found that recycling and resource efficiency have a positive and significant effect on the implementation of circular economy, while product innovation does not show a significant effect. The research model has a very high explanatory power (R² = 0.983), indicating that 98.3% of the variation in circular economy implementation can be explained by the three variables. The study also found a significant reciprocal relationship between circular economy implementation and recycling practices. This finding confirms the importance of optimizing recycling practices and resource efficiency in promoting a circular economy, while highlighting the need to align product innovation strategies to be more oriented towards the principles of sustainability and circularity in the context of industry in East Java.
Analisis Implementasi Akuntansi Lingkungan dalam Mewujudkan Keberlanjutan Bisnis pada BUMDes Berdikari Abadi Sedatigede Sidoarjo Lola Via Marcellina; Muhammad Taufiq Hidayat
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): Mei : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i2.6079

Abstract

This study analyzes the implementation of green accounting and its contribution to business sustainability in "Berdikari Abadi" BUMDes in Sedatigede Village, Sidoarjo. The research focuses on the 3R Waste Processing Site (TPS 3R) business unit, established to address waste problems. A qualitative case study approach was employed, with data collected through interviews, observation, and documentation. The findings indicate that green accounting practices have not been optimally implemented. Costs related to environmental activities, such as transportation and maintenance, are still recorded as part of general operational costs without specific classification and reporting. Nevertheless, the TPS 3R unit has made real contributions to sustainability across economic (income from recycling), social (increased community participation), and environmental (reduced waste volume) aspects. The main obstacles include limited human resource capacity and the lack of a supporting accounting system. This study recommends separating environmental cost accounts, preparing simple sustainability reports, and enhancing managerial capacity. Theoretically, this study enriches the literature on adapting green accounting at the village level. Practically, the findings can guide BUMDes and village governments in developing accountable and sustainable business governance.
Co-Authors Aliatus Nurrochmah Felisya Natalia Purwanto Maria Yovita R. Pandin Muhammad Taufiq Hidayat Tanya Tata Putri Srikandi