Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Jurnal Visi Manajemen (JVM) Brilliant International Journal of Management and Tourism
Bintang Junita
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
The Impact of Green Accounting Practices on Corporate Environmental Performance Finarsih Septria; Bintang Junita; Slamet Maryoso; Firstianty Wahyuhening Fibriany
Jurnal Visi Manajemen Vol. 12 No. 1 (2026): Januari : Jurnal Visi Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jvm.v12i1.916

Abstract

This study investigates the impact of green accounting practices on corporate environmental performance, with a focus on manufacturing firms in Indonesia. Green accounting, which involves the identification, measurement, and reporting of environmental costs, is increasingly recognized as a strategic tool for enhancing corporate accountability and sustainability. However, in developing countries, its implementation remains limited and fragmented. Using a qualitative approach, this research explores how green accounting mechanisms are integrated into corporate decision-making processes and how they influence key environmental performance indicators such as energy efficiency and waste reduction. Data were collected through semi structured interviews with environmental and finance managers from five companies actively participating in the PROPER environmental rating program. Thematic analysis revealed that firms with advanced environmental accounting practices achieved higher energy savings and waste reduction outcomes, as well as superior PROPER ratings. These improvements are directly linked to the strategic use of environmental data in operational planning and investment decisions. Nonetheless, challenges such as the lack of technical guidelines, insufficient human resources, and the absence of standardized frameworks remain significant barriers to broader adoption. The study contributes to the growing literature on sustainability accounting in emerging economies and offers practical implications for policymakers and corporate practitioners seeking to institutionalize green accounting as part of sustainable business governance.
When Relationships Become Assets: A Strategic Perspective on Relationship Marketing and Customer Value Sustainability Bintang Junita; Sonny Fransisco Siboro; Vicky Windasari; Dede Mustomi; Aprilia Puspasari
Brilliant International Journal Of Management And Tourism Vol. 6 No. 2 (2026): Brilliant International Journal Of Management And Tourism
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v6i2.7110

Abstract

This study examines the role of relationship marketing in fostering sustainable customer value in the Indonesian fashion retail sector. The research addresses the problem of limited understanding regarding how relationship marketing practices impact long-term customer value, especially through mediating factors such as relationship quality and customer loyalty. The primary objective is to explore the direct and indirect effects of relationship marketing on customer value sustainability. A quantitative, explanatory research design was adopted, utilizing Partial Least Squares Structural Equation Modeling (PLS-SEM) to analyze data collected from 200 Indonesian fashion retail consumers. The results reveal that relationship marketing positively affects both relationship quality and customer value sustainability, while customer loyalty mediates the relationship between relationship marketing and customer value sustainability. Interestingly, relationship quality did not directly influence customer value sustainability, but its indirect effect through customer loyalty was significant. The study concludes that emotional connections fostered by relationship marketing, particularly through loyalty-building strategies, are key to sustaining customer value in fashion retail. These findings have practical implications for fashion retailers seeking to enhance long-term customer engagement in emerging markets.
Co-Authors Dede Mustomi Finarsih Septria Firstianty Wahyuhening Fibriany Puspasari, Aprilia Slamet Maryoso Sonny Fransisco Siboro Vicky Windasari