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Transformasi Sintesis Data Kualitatif Menjadi Analisis Meta Data Tentang Manajemen Akuntansi Lingkungan Tuegeh, Octavia Diana Monica; Nagy, Adrian; Tumiwa, Johan Reineer
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 3. Desember 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.10010

This study aims to transform the synthesis of qualitative data into quantitative analysis through a meta-analytic approach in environmental management accounting. With the growing global attention towards environmental issues, companies face challenges in reducing their carbon footprint and enhancing energy efficiency. This research identifies and analyzes corporate strategies to achieve these objectives and evaluates their long-term sustainability. Additionally, it explores the adoption of innovative technologies such as IoT and AI in environmental management accounting and examines the impact of environmental policies on corporate accounting practices. Through a meta-analysis of 359 articles from various academic databases, it was found that innovative technologies significantly enhance environmental management, and stringent environmental policies promote corporate sustainability practices. This study contributes theoretically by integrating technological innovations into environmental accounting practices and developing a new analytical model. Future research directions include longitudinal studies, contextual analysis, and the development of sustainability performance indicators.

Trade Agreements and Agribusiness Export Performance: Ppml Gravity Evidence From Indonesian Palm Oil Hs 1511 (2015–2023) Tumiwa, Johan Reineer; Tuegeh, Octavia Diana Monica; Paat, Franda Benedicta
Jurnal Ilmiah PLATAX Vol. 14 No. 1 (2026): ISSUE JANUARY-JUNE 2026
Publisher : Sam Ratulangi University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jip.v14i1.66808

This study examines Indonesia’s export performance in an agribusiness product at the HS 6-digit level (HS 1511) over 2015-2023 by combining revealed competitiveness indicators and structural gravity estimation. First, we compute the Revealed Comparative Advantage (RCA) index to assess Indonesia’s export specialization relative to world trade. Second, we estimate a Poisson pseudo-maximum likelihood (PPML) gravity model with year fixed effects to identify the roles of destination market size, trade costs, and trade agreement coverage. Bilateral exports are constructed from UN Comtrade, macroeconomic controls are drawn from the World Development Indicators, bilateral distance and dyadic controls are obtained from CEPII, and trade agreement status is coded from DESTA at the dyad–year level using an in-force rule. Results indicate that Indonesia retains a strong revealed comparative advantage (RCA > 1 in all years), although the average RCA declines between early and late sub-periods. Gravity estimates show that destination market size (particularly population) positively predicts exports, while distance reduces expected export values. Importantly, in-force regional trade agreements are associated with significantly higher bilateral exports, approximately 48% larger export values, ceteris paribus, highlighting the relevance of policy-enabled market access alongside traditional gravity fundamentals. These findings emphasize the joint importance of competitiveness, trade-cost reduction, and effective utilization of trade agreements for sustaining and expanding Indonesia’s agribusiness exports. Keywords: comparative advantage, gravity model, PPML, trade agreements

Developing the Business Resilience - Technopreneur and Digital Transformation Model Tuegeh, Octavia Diana Monica; Nagy, Adrian Szilárd; Paat, Franda Benedicta; Tumiwa , Johan Reineer; Kawet, Frilly
Jurnal Agroekoteknologi Terapan (JAT) Vol. 6 No. 1 (2025): ISSUE JANUARY-JUNE 2025
Publisher : Sam Ratulangi University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35791/jat.v6i2.64305

Abstract: This research aims to develop a business resilience model on MSMEs during COVID-19 theoretically and empirically. This research uses the TCM method for literature review analysis and SEM for model testing. The object population of this research is MSMEs in a rural area in Indonesia. The sample of this research is 301 MSME owners who are still surviving during COVID-19. The results reveal no significant direct influence of government support assistance on business resilience. However, government support assistance, knowledge management, and innovation through technopreneur have a significant impact on digital transformation, and then digital transformation on business resilience. The research made new theoretical and empirical contributions of MSMEs to utilize government support in business resilience models and knowledge management and innovation concerning entrepreneurship. Keywords: Business resilience; COVID-19; digital transformation; government assistance; innovation; knowledge management; MSMEs; technopreneur.

Trade Agreements and Agribusiness Export Performance: Ppml Gravity Evidence from Indonesian Palm Oil Hs 1511 (2015–2023) Tuegeh, Octavia Diana Monica; Paat, Franda Benedicta; Tumiwa, Johan R.
Jurnal Agroekoteknologi Terapan (JAT) Vol. 7 No. 1 (2026): ISSUE JANUARY-JUNE 2026
Publisher : Sam Ratulangi University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35791/jat.v7i1.66783

This study examines Indonesia’s export performance in an agribusiness product at the HS 6-digit level (HS 1511) over 2015-2023 by combining revealed competitiveness indicators and structural gravity estimation. First, we compute the Revealed Comparative Advantage (RCA) index to assess Indonesia’s export specialization relative to world trade. Second, we estimate a Poisson pseudo-maximum likelihood (PPML) gravity model with year fixed effects to identify the roles of destination market size, trade costs, and trade agreement coverage. Bilateral exports are constructed from UN Comtrade, macroeconomic controls are drawn from the World Development Indicators, bilateral distance and dyadic controls are obtained from CEPII, and trade agreement status is coded from DESTA at the dyad–year level using an in-force rule. Results indicate that Indonesia retains a strong revealed comparative advantage (RCA > 1 in all years), although the average RCA declines between early and late sub-periods. Gravity estimates show that destination market size (particularly population) positively predicts exports, while distance reduces expected export values. Importantly, in-force regional trade agreements are associated with significantly higher bilateral exports, approximately 48% larger export values, ceteris paribus, highlighting the relevance of policy-enabled market access alongside traditional gravity fundamentals. These findings emphasize the joint importance of competitiveness, trade-cost reduction, and effective utilization of trade agreements for sustaining and expanding Indonesia’s agribusiness exports. Keywords: comparative advantage, gravity model, Indonesia, PPML, trade agreements

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