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All Journal Jurnal Proaksi
Niken Safitri
STIE PGRI Sukabumi
Economics, Econometrics & Finance Education

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GREEN INTELLECTUAL CAPITAL AND ENVIRONMENTAL MANAGEMENT ACCOUNTING: A LITERATUR REVIEW Niken Safitri; Nurmala Ahmar; Muhammad Zaky; Moh. Ali Rahmani
Jurnal Proaksi Vol. 9 No. 3 (2022): Juli - September 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v9i3.3096

Abstract

In the last two decades, the "going green" aspect has been identified as the main motivation for organizations to improve the competitiveness of enterprises. Likewise with one of the company's intangible assets, namely intellectual capital. Green Intellectual Capital is an effective tool to improve company performance and also business continuity. This research uses a review of various literaturs on EMA and GIC. Where the samples in this research are articles from the last 4 years in the form of 22 researches taken from several electronic databases such as Proquest, Google Scholar, Open New Knowledge. The results of this research provide empirical evidence regarding EMA and GIC, especially in manufacturing companies. Based on the research results in this study, EMA and GIC have a positive effect on competitive advantage, sustainable performance, Green human resource management Financial Performance, green supply chain performance environment performance. This research aims to conduct an empirical study of research on EMA and GIC associated with several variabels such as competitive advantage, sustainable performance. Keywords: Green Intellectual Capital, EMA
ANTESEDENT ENVIRONMENTAL MANAGEMENT ACCOUNTING : A LITERATURE REVIEW Fithri Suciati; Nurmala Anhar; Niken Safitri; Tuti Setiatin
Jurnal Proaksi Vol. 10 No. 1 (2023): Januari - Maret
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v10i1.3682

Abstract

Environmental Management Accounting (EMA) is a scientific development work on environmental accounting, which focuses on mitigating environmental costs and impacts resulting from corporate activities. The purpose of this study is to find out the latest EMA research developments, namely the last 5 years 2018 - 2022. This type of research is literature research on EMA using the Publish or Perish application, the National Library of Indonesia and ProQuest, resulting in publishers such as Taylor and Proques Francis Online, Wiley Online Library, Emerald, Elsevier, JIEMAR, an online magazine for accountants, the keyword is "Environmental Management Accounting". Most of the objects studied are manufacturing companies. Where the research results in many studies give positive results on the variables studied.
Tanggung Jawab Sosial Perusahaan Menuju Perbankan Berkelanjutan : Tinjauan Literatur Tuti Setiatin; Niken Safitri; Rizal Zaelani; Ebah Suaebah; Muhammad Zaky
Jurnal Proaksi Vol. 12 No. 2 (2025): April - Juni 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i2.6982

Abstract

Main Purpose - This research aims to understand the implementation and impact of Corporate Social Responsibility (CSR) on the financial performance, non-financial performance, and reputation of banks in several countries. Method - The method used was a literature review. The analysis was conducted on 17 journal articles in accordance with the predetermined inclusion criteria from the period 2019 to 2024. Main Findings - The research results indicate that CSR disclosure enhances the reputation and financial performance of banks, and attracts more investors. There is a positive relationship between CSR practices and financial performance, although the results vary. Involvement in CSR also improves risk management and employee loyalty. Theory and Practical Implications - Banks need to integrate CSR practices into their business strategies to improve performance. Policymakers are advised to encourage transparency in the disclosure of CSR information. Novelty - The novelty of this research lies in its emphasis on the importance of CSR in the banking sector to achieve sustainability and financial gains.
Co-Authors Ebah Suaebah Fithri Suciati Moh. Ali Rahmani Muhammad Zaky Muhammad Zaky Nurmala Ahmar Nurmala Anhar Rizal Zaelani Tuti Setiatin Tuti Setiatin