Article Per Year (5 Year)
p-Index From 2021 - 2026
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All Journal Riset Akuntansi dan Keuangan Indonesia Matrik: Jurnal Manajemen, Strategi Bisnis, Dan Kewirausahaan
Mikail Kartaloğlu
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Environmental Management Accounting and Green Innovation on Financial Performance: The Moderating Role of Regulatory Pressure Amalia Indah Fitriana; Febrianto, Hendra Galuh; Andi Kusuma Negara; Januar Eky Pambudi; Mikail Kartaloğlu
Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 3 (2025): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v10i3.12585

Abstract

This study examines the influence of Environmental Management Accounting (EMA) and Green Innovation (GI) on financial performance, with Regulatory Pressure (RP) serving as a moderating variable. Data from 150 manufacturing firms in Indonesia (2020–2025) reveal that both EMA and GI significantly enhance Return on Assets (ROA), affirming their strategic role beyond compliance. Moderation analysis further reveals that RP strengthens the positive relationship between EMA and ROA, as well as between GI and ROA, suggesting that external regulatory forces serve as institutional catalysts that enhance the effectiveness of sustainability practices. The findings contribute to Institutional Theory and Resource-Based View by demonstrating how regulatory mechanisms reinforce the strategic value of internal capabilities. Practically, this study provides insights for managers and policymakers to design regulatory frameworks that not only enforce compliance but also incentivise green transformation through digitalisation and strategic partnerships. While the study is limited to Indonesian manufacturing firms, it opens up avenues for cross-sectoral and cross-country research that incorporates qualitative dimensions and mediating variables. Overall, this research underscores the importance of aligning internal sustainability strategies with external regulatory contexts to optimise financial outcomes.
How Workload and Role Conflict Affect Employee Performance Through Burnout: a Mediation Analysis Rd. Roro Anggraini Soemadi; Hendra Galuh Febrianto; Mikail Kartaloğlu; Amalia Indah Fitriana; Riski Ulan Sari
MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Vol. 20 No. 1 (2026)
Publisher : Faculty of Economics and Business Udayana University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/MATRIK:JMBK.2026.v20.i01.p03

Abstract

Burnout syndrome, characterized by emotional exhaustion, depersonalization, and reduced personal accomplishment, often arises from excessive workload and unresolved role conflict. This study examines the impact of workload and role conflict on employee performance, with burnout as a mediating variable. A quantitative approach was employed, using questionnaires distributed to service sector employees, and data were analyzed through Structural Equation Modeling (SEM). Results reveal that workload and role conflict significantly and negatively affect employee performance. Both factors also positively contribute to burnout, which in turn reduces performance. The findings confirm that burnout mediates the relationship between workload and role conflict with employee performance. This study highlights the importance of managing workload proportionally and addressing role conflict to prevent burnout. Theoretical contributions enrich human resource management literature, while practical implications provide organizations with strategic insights to design interventions that enhance workplace well-being and sustain optimal employee performance.
Co-Authors Andi Kusuma Negara Febrianto, Hendra Galuh Fitriana, Amalia Indah Pambudi, Januar Eky Sari, Riski Ulan Soemadi, Rd Roro Anggraini