ANTESEDENT ENVIRONMENTAL MANAGEMENT ACCOUNTING :  A LITERATURE REVIEW

Fithri Suciati; Nurmala Anhar; Niken Safitri; Tuti Setiatin

doi:10.32534/jpk.v10i1.3682

Penulis

Fithri Suciati STIE PGRI Sukabumi ,
Nurmala Anhar Fakultas Ekonomi dan Bisnis, Universitas Pancasila ,
Niken Safitri STIE PGRI Sukabumi ,
Tuti Setiatin STIE PGRI Sukabumi ,

DOI:

https://doi.org/10.32534/jpk.v10i1.3682

Kata Kunci:

Environmental Management Accounting, Literature Review , Research

Abstrak

Environmental Management Accounting (EMA) adalah karya pengembangan ilmiah akuntansi lingkungan, yang berfokus pada mitigasi biaya dan dampak lingkungan yang dihasilkan dari aktivitas perusahaan. Tujuan dari penelitian ini adalah untuk mengetahui perkembangan penelitian EMA terbaru yaitu 5 tahun terakhir 2018 - 2022. Jenis penelitian ini adalah penelitian literature mengenai EMA menggunakan aplikasi Publish or Perish, Perpustakaan Nasional Indonesia dan ProQuest, sehingga menghasilkan penerbit seperti ProQues Taylor dan Francis Online, Wiley Online Library, Emerald, Elsevier, JIEMAR, majalah online untuk akuntan , kata kunci adalah “Environmental Management Accounting”. Objek yang di teliti kebanyakan adalah perusahaan Manufaktur. Dimana hasil riset dalam penelitian memberikan hasil positif terhadap variabel yang diteliti.

Kata Kunci : Environmental Management Accounting, Literature Review

Unduhan

Data unduhan tidak tersedia.

Referensi

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