THE ROLE OF ENVIRONMENTAL MANAGEMENT ACCOUNTING, TECHNOLOGY, AND OPERATIONS STRATEGY IN DRIVING CORPORATE INNOVATION
Main Article Content
The increase in industrial activity in various regions has brought changes both internally and externally. The fact of environmental pollution caused by manufacturing companies in Indonesia underscores the need for a business environment that is able to maintain its business processes and simultaneously implement strategies to maintain going concern and sustainable development. This research aims to develop a model or framework that integrates environmental management accounting, technology, and operating strategies as a way to optimize innovation within the company. The sampling technique used is puposive sampling. The sample size was 229 employees of frozen food companies in Balaraja District, Tangerang Regency. The analysis method used is multiple linear regression analysis using SPSS 25. Based on the results of the study, it shows that environmental management accounting has a significant positive effect on company innovation. Technology has a significant positive effect on company innovation. Operating strategy has a significant positive effect on the company's innovation
Dewi, Fatimah, dkk. (2020). Involvement of Environmental Management Accounting and Operations Strategy on Production Process Innovation. Indonesian Journal of Accounting, 16 (1). https://garuda.kemdikbud.go.id/documents/detail/1843733
Drucker, Peter F. (2015). Innovation and Entrepreneurship, Practice and Principles. New York: Routledge Classic. http://www.untag-smd.ac.id/files/Perpustakaan_Digital_1/ENTREPRENEURSHIP%20Innovation%20and%20entrepreneurship.PDF
Effendi, Suryono, et.all. (2019) Manajemen Operasional, Jakarta : LPU-UNAS. https://library.uicm.ac.id/index.php?p=show_detail&id=1785&keywords=
Gatignon, H., dan Xuereb, J.M. (1997). Strategic Orientation of The Firm and New Product Performance. Journal of Marketing Research, Vol 34. https://journals.sagepub.com/doi/10.1177/002224379703400107
Grahita Chandrarin. 2017. Metodelogi Riset Akuntansi. Salemba : Jakarta. https://eprints.unmer.ac.id/id/eprint/3849/1/18.%20Metode%20Riset%20Akuntansi%20dummy.pdf
Hasanah. (2019). Enviromental Accounting, Strategy, Sustainability Development Goals and Process Innovation. Journal International Conference on Economics, Management, and Accounting. file:///C:/Users/Hp/Downloads/5407-Article%20Text-23439-1-10-20191017.pdf
Haris, Junaid, dkk. (2021). The effect of the application of environmental management accounting and business strategy on environmental performance with innovation as a moderating variable. Center of Economic Student Journal. 4 (4), 358-382. file:///C:/Users/Hp/Downloads/358-382-3.pdf
Hutt, Michael D., and Thomas W. Speh. (2018). Business Marketing Management:B2B. tenth edit. United States: SOUTH-WESTERN CENGAGE Learning. http://dspace.vnbrims.org:13000/jspui/bitstream/123456789/4877/1/Business%20Marketing%20Management%20B2B.pdf
Hurley, R.F. and Hutt, G.T. (1998). Innovation, Marketing Orientation & Organizational Learning: An Intergration & Empirical Examination, Journal of Marketing. 62, 42-54. https://www.researchgate.net/publication/228137751_Innovation_Market_Orientation_and_Organizational_Learning_An_Integration_and_Empirical_Examination
Hurley dan Hutt. 2018. Enviromental Management Accounting and Innovation: An Exploratory Analysis. Accounting, Auditing and Accountability Journal.
Ikhsan. (2019). Akuntansi Manajemen Lingkungan. Edisi Pertama. Graha Ilmu: Yogyakarta. https://inlislite.uin-suska.ac.id/opac/detail-opac?id=7236
Ja’far dan Amalia. 2019. Pengaruh Dorongan Manajemen Lingkungan Manajemen, Manajemen Lingkungan Proaktif dan Kinerja Lingkungan Terhadap Public Environmental Reporting. Simposium Nasional Akuntansi 9 Padang. https://www.researchgate.net/publication/328103012_Pengaruh_Dorongan_Manajemen_Lingkungan_Manajemen_Lingkungan_Proaktif_dan_Kinerja_Lingkungan_terhadap_Public_Environmental_Reporting
Kusumawati, R (2010). Pengaruh Karakteristik Pimpinan dan Inovasi Produk Baru Terhadap Kinerja Perusahaan untuk Mencapai Keunggulan Bersaing Berkelanjutan. Akses:Jurnal Ekonomi dan Bisnis, 5 (9), 53-64. https://publikasiilmiah.unwahas.ac.id/index.php/AKSES/article/view/526
Putri. (2018). Pengaruh Penerapan Akuntansi Manajemen Lingkungan dan Strategi Operasi Terhadap Inovasi Perusahaan. Thesis. Universitas Islam Negeri Sultan Syarif Kasim, Riau. https://repository.uin-suska.ac.id/14965/
Putri, R.M. (2021). Pengaruh Strategi Perusahaan, Ukuran Perusahaan dan Kinerja Lingkungan Terhadap Penerapan Akuntansi Manajemen Lingkungan. Thesis. Universitas Islam Negeri Sultan Syarif Kasim, Riau. https://repository.uin-suska.ac.id/23947/
Ria Youlanda, R. (2021). Pengaruh Penerapan Akuntansi Manajemen Lingkungandan Strategi Operasi Terhadap Inovasi Perusahaan Manufaktur Pengolahan Kelapa Sawit. Thesis. Universitas Islam Negeri Sultan Syarif Kasim, Riau. https://core.ac.uk/reader/300840646
Ria dan Deviarti. (2012). Evaluasi Pengungkapan Akuntansi Lingkungan Dalam Perspektif PT Timah (PERSERO) TBK. Binus Business Review. 3 (2),1010 -1028. https://journal.binus.ac.id/index.php/BBR/article/view/1371/1232
Romadhon, A. (2019). Pengaruh Teknologi Terhadap Kinerja Operasi Perusahaan Melalui Inovasi Proses Dan Inovasi Produk pada Usaha Mikro di Kecamatan Kraton Daerah Istimewa Yogyakarta. Thesis. Universitas Islam Indonesia, Yogyakarta. https://dspace.uii.ac.id/bitstream/handle/123456789/18298/08.%20naskah%20publikasi.pdf?sequence=13&isAllowed=y
Sofiana, A. (2017). Pengaruh Penerapan Akuntansi Manajemen Lingkungan Dan Strategi Terhadap Inovasi Perusahaan Dengan Research And Development Effort Dan Ukuran Perusahaan Sebagai Variabel Kontrol. Thesis. Universitas Islam Negeri Sultan Syarif Kasim, Riau. http://repository.unj.ac.id/2809/1/Skripsi.pdf
Sugiyono. 2010. Metode Penelitian Pendidikan Pendekatan Kuantitatif, kualitatif,dan R&D. Bandung: Alfabeta. https://elibrary.bsi.ac.id/readbook/200700/metode-penelitian-pendidikan-pendekatan-kuantitatif-kualitatif-dan-r-d
Sulastri. 2017. Pengaruh Penerapan Akuntansi Manajemen Lingkungan dan Strategi Operasi Terhadap Inovasi Perusahaan Manufaktur Khususnya Di Bidang Pengolahan Kelapa Sawit Di Kabupaten Kuantan Singingi. Thesis.Universitas Islam Negeri Sultan Syarif Kasim, Riau. https://repository.uin-suska.ac.id/17207/
Utari Nur Amalia, U.A. (2022). Pengaruh Akuntansi Manajemen Lingkungan Dan Strategi Operasi Terhadap Inovasi Perusahaan pada PT. Perkebunan Nusantara XIV Makassar. Thesis. Universitas Muhammadiyah Makassar, Makassar. https://digilib.unismuh.ac.id/dokumen/detail/32444/