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INDONESIA
JUTRIANCE
Published by Ikatan Cendekiawan Muda Akuntansi
ISSN : -     EISSN : 30264766     DOI : https://doi.org/10.61754/jutriance.v1i01
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Trial Balance (JUTRIANCE) adalah jurnal ilmiah yang diterbitkan oleh Ikatan Cendikiawan Muda Akuntansi (ICMA). Jurnal diterbitkan sebagai media untuk mengkomunikasikan dan mendiseminasikan hasil-hasil penelitian empiris di bidang akuntansi yang dapat memberikan kontribusi dalam pengembangan praktik dan memperkaya literatur akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 2 Documents
 1 
Search results for , issue "Vol. 4 No. 1 (2026)" : 2 Documents clear
EVALUASI INISIATIF BLUE DIGITAL PERUSAHAAN KELAUTAN DAN PERIKANAN DI INDONESIA Andrew, Richard; Pranata, Yosef
Jurnal Trial Balance Vol. 4 No. 1 (2026)
Publisher : ICMA Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v4i1.187

Abstract

This paper examined the role of Blue Accounting digital as an innovative mechanism to simultaneously address poverty alleviation and environmental sustainability. The study applied a conceptual research approach supported by content analysis of sustainability disclosure practices in the marine and fisheries sector in Indonesia. The analysis focused on dimensions such as community involvement, resource efficiency, emission reduction, biodiversity protection, and economic inclusion. The results showed that companies implementing comprehensive Blue Accounting practices, particularly in line with sustainability reporting standards, demonstrated higher transparency, stronger environmental stewardship, and better integration with local community livelihoods. In particular, Blue Accounting contributed to poverty alleviation by strengthening partnerships with small-scale fishers and ensuring fair access to supply chains, while also contributing to environmental sustainability through improved monitoring of emissions, biodiversity, and ecosystem conservation. The findings emphasized that Blue Accounting could serve as a strategic innovation that aligns with the Sustainable Development Goals. This study contributed to the development of sustainability accounting frameworks and offered practical implications for policymakers, corporations, and civil society to integrate environmental accountability with social inclusion for resilient blue economies
HARNESSING INTELLECTUAL CAPITAL FOR INNOVATION: TRENDS, THEORIES, AND FUTURE DIRECTIONS Wahyudi, Tri; Arisondha , Edy; Supriadi , Adih; Solihat , Hana; Rhevalina Titiantono, Aliffa
Jurnal Trial Balance Vol. 4 No. 1 (2026)
Publisher : ICMA Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v4i1.192

Abstract

This study systematically reviews the role of intellectual capital (IC)—comprising human, structural, and relational capital—as a key driver of innovation. Using Scopus as the primary database and applying a Boolean search strategy, articles published between 2019–2024 were analyzed to identify prevailing trends, theoretical perspectives, and practical implications. Findings reveal that human capital fosters creativity and ideation, structural capital underpins the implementation of innovative solutions, and relational capital enables collaboration and knowledge sharing. The synergy among these components enhances organizational innovation capacity, though gaps remain in standardizing IC measurement frameworks and exploring dynamic interactions. The review highlights the strategic importance of managing IC by investing in employee development, robust knowledge systems, and collaborative networks. It also calls for further research into emerging IC trends and theoretical refinements, offering a comprehensive foundation for advancing the understanding and application of IC in driving sustainable innovation.

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