Return to Article Details Collaborative Governance Dalam Pemberdayaan UMKM Download Download PDF

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    <timestamp>20250509204959000</timestamp>
    <depositor>
      <depositor_name>Eduard Yohannis Tamaela</depositor_name>
      <email_address>journal.jba@gmail.com</email_address>
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    <registrant>Program Studi Administrasi Niaga STIA Said Perintah</registrant>
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        <full_title>Journal of Business Application</full_title>
        <abbrev_title>jba</abbrev_title>
        <issn media_type="electronic">2964-4569</issn>
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      <journal_issue>
        <publication_date media_type="online">
          <month>11</month>
          <day>29</day>
          <year>2024</year>
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          <volume>3</volume>
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        <issue>2</issue>
        <doi_data>
          <doi>10.55098/jba.v3.i2.y2024</doi>
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        <titles>
          <title>Peran Kebijakan Lingkungan dan Faktor Industri dalam Mendorong  Kinerja Keuangan Perusahaan melalui Manajemen Akuntansi Lingkungan</title>
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        <contributors>
          <person_name contributor_role="author" sequence="first" language="en">
            <given_name>Herman</given_name>
            <surname>Surijadi</surname>
          </person_name>
          <person_name contributor_role="author" sequence="additional" language="en">
            <given_name>Dessy</given_name>
            <surname>Balik</surname>
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          <jats:p>This study examines the influence of government environmental policies and industry factors on corporate financial performance through the implementation of Environmental Management Accounting (EMA). Employing a quantitative approach, this research utilizes survey methods with purposive sampling, focusing on companies operating in Indonesia that have adopted EMA practices and publicly disclose their financial statements. Data were collected from corporate financial reports and annual reports listed on the Indonesia Stock Exchange (BEI) and companies participating in the PROPER program from 2018 to the present. The analysis was conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS) to test the relationships between variables.</jats:p>
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        <publication_date media_type="online">
          <month>11</month>
          <day>26</day>
          <year>2024</year>
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        <pages>
          <first_page>71</first_page>
          <last_page>80</last_page>
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          <doi>10.55098/jba.v3.i2.p71-80</doi>
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