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Abstrak
Penelitian ini bertujuan untuk menguji pengaruh Environmental Management Accounting (EMA) terhadap inovasi produk. Metode penelitian yang digunakan adalah metode asosiatif. Lokasi penelitian di lakukan di PT Coca Cola Bottling Indonesia. Metode pengumpulan data di lakukan adalah pendekatan survey dengan menyebarkan kuesioner kepada 30 orang sampel. Teknik analisis data yang digunakan adalah model regresi. Hasil penelitian menunjukkan bahwa terdapat pengaruh Environmental Management Accounting (EMA) terhadap inovasi produk. Model ini telah memberikan bukti untuk mendukung gagasan bahwa dengan dikembangkannya Environmental Management Accounting (EMA) dapat meningkatkan performa perusahaan melalui inovasi yang dilakukan oleh perusahaan. Dengan demikian, ini memberikan indikasi yang jelas bahwa mekanisme Environmental Management Accounting (EMA) dapat menciptakan dampak yang cocok untuk meningkatkan keunggulan kompetitif.
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References
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Tamayo-Torres, I., Gutiérrez-Gutiérrez, L.J., Llorens-Montes, F.J. and MartÃnez-Lopez, F.J. (2016),
“Organizational learning and innovation as sources of strategic fit”, Industrial Management &
Data Systems,Vol.116 No.8, pp.1445-1467
Birasnav, M., Albufalasa, M. and Bader, Y. (2013), “The role of transformational leadership and
knowledge management processes on predicting product and process innovation: an empirical
study developed in kingdom of Bahrain”,Tékhne,Vol.11No.2,pp.64-75.
Gomes, G. and Wojahn, R.M. (2017), “Organizational learning capability, innovation and
performance: study in small and medium-sized enterprises (SMES)”, Revista De
Administração (São Paulo), Vol.52No.2,pp.163-175.
Lei, H., Le, P.B. and Nguyen, H.T.H. (2017), “How collaborative culture supports for competitive
advantage: the mediating role of organizational learning”, International Journal of Business
Administration,Vol.8No.2,p.73.
Wang, Z., Sharma, P.N. and Cao, J. (2016), “From knowledge sharing to firm performance: a
predictive model comparison”,Journal of Business Research,Vol.69No.10,pp.4650-4658.
Calantone, R.J., Cavusgil, S.T. and Zhao, Y. (2002), “Learning orientation, firm innovation
capability, and firmperformance”,IndustrialMarketingManagement,Vol.31No.6,pp.515-524.
Allocca, M.A. and Kessler, E.H. (2006), “Innovation speed in small and medium-sized enterprises”,
CreativityandInnovationManagement,Vol.15No.3,pp.279-295
Rahayu, A. (2016). Analisis Pengaruh Penerapan Akuntansi Manajemen Lingkungan Dan Strategi
Terhadap Inovasi Produk Dan Inovasi Proses. Studi empiris Pada Perusahaan Manufaktur
Yang Terdapat Di Provinsi Riau. Jom. Fekon, Vol. 3 No. 1 2016 .
Ferreira, A., Moulang, C. and Hendro, B. (2010) ”˜Environmental Management accounting and
innovation: an exploratory analysis”™, Accounting, Auditing and Accountability Journal, Vol. Tamayo-Torres, I., Gutiérrez-Gutiérrez, L.J., Llorens-Montes, F.J. and MartÃnez-Lopez, F.J. (2016),
“Organizational learning and innovation as sources of strategic fit”, Industrial Management &
Data Systems,Vol.116 No.8, pp.1445-1467
Birasnav, M., Albufalasa, M. and Bader, Y. (2013), “The role of transformational leadership and
knowledge management processes on predicting product and process innovation: an empirical
study developed in kingdom of Bahrain”,Tékhne,Vol.11No.2,pp.64-75.
Gomes, G. and Wojahn, R.M. (2017), “Organizational learning capability, innovation and
performance: study in small and medium-sized enterprises (SMES)”, Revista De
Administração (São Paulo), Vol.52No.2,pp.163-175.
Lei, H., Le, P.B. and Nguyen, H.T.H. (2017), “How collaborative culture supports for competitive
advantage: the mediating role of organizational learning”, International Journal of Business
Administration,Vol.8No.2,p.73.
Wang, Z., Sharma, P.N. and Cao, J. (2016), “From knowledge sharing to firm performance: a
predictive model comparison”,Journal of Business Research,Vol.69No.10,pp.4650-4658.
Calantone, R.J., Cavusgil, S.T. and Zhao, Y. (2002), “Learning orientation, firm innovation
capability, and firmperformance”,IndustrialMarketingManagement,Vol.31No.6,pp.515-524.
Allocca, M.A. and Kessler, E.H. (2006), “Innovation speed in small and medium-sized enterprises”,
CreativityandInnovationManagement,Vol.15No.3,pp.279-295
Rahayu, A. (2016). Analisis Pengaruh Penerapan Akuntansi Manajemen Lingkungan Dan Strategi
Terhadap Inovasi Produk Dan Inovasi Proses. Studi empiris Pada Perusahaan Manufaktur
Yang Terdapat Di Provinsi Riau. Jom. Fekon, Vol. 3 No. 1 2016 .
Ferreira, A., Moulang, C. and Hendro, B. (2010) ”˜Environmental Management accounting and
innovation: an exploratory analysis”™, Accounting, Auditing and Accountability Journal, Vol. Tamayo-Torres, I., Gutiérrez-Gutiérrez, L.J., Llorens-Montes, F.J. and MartÃnez-Lopez, F.J. (2016),
“Organizational learning and innovation as sources of strategic fit”, Industrial Management &
Data Systems,Vol.116 No.8, pp.1445-1467
Birasnav, M., Albufalasa, M. and Bader, Y. (2013), “The role of transformational leadership and
knowledge management processes on predicting product and process innovation: an empirical
study developed in kingdom of Bahrain”,Tékhne,Vol.11No.2,pp.64-75.
Gomes, G. and Wojahn, R.M. (2017), “Organizational learning capability, innovation and
performance: study in small and medium-sized enterprises (SMES)”, Revista De
Administração (São Paulo), Vol.52No.2,pp.163-175.
Lei, H., Le, P.B. and Nguyen, H.T.H. (2017), “How collaborative culture supports for competitive
advantage: the mediating role of organizational learning”, International Journal of Business
Administration,Vol.8No.2,p.73.
Wang, Z., Sharma, P.N. and Cao, J. (2016), “From knowledge sharing to firm performance: a
predictive model comparison”,Journal of Business Research,Vol.69No.10,pp.4650-4658.
Calantone, R.J., Cavusgil, S.T. and Zhao, Y. (2002), “Learning orientation, firm innovation
capability, and firmperformance”,IndustrialMarketingManagement,Vol.31No.6,pp.515-524.
Allocca, M.A. and Kessler, E.H. (2006), “Innovation speed in small and medium-sized enterprises”,
CreativityandInnovationManagement,Vol.15No.3,pp.279-295
Rahayu, A. (2016). Analisis Pengaruh Penerapan Akuntansi Manajemen Lingkungan Dan Strategi
Terhadap Inovasi Produk Dan Inovasi Proses. Studi empiris Pada Perusahaan Manufaktur
Yang Terdapat Di Provinsi Riau. Jom. Fekon, Vol. 3 No. 1 2016 .
Ferreira, A., Moulang, C. and Hendro, B. (2010) ”˜Environmental Management accounting and
innovation: an exploratory analysis”™, Accounting, Auditing and Accountability Journal, Vol. 23, No. 7, pp.920”“948.
Burritt, R.L., Hahn, T. and Schaltegger, S. (2002). Towards a comprehensive framework for
environmental management accounting - links between business actors and environmental
management accounting tools, Australian Accounting Review, Vol. 12 (2), pp. 39-50.
Burhany, D I. (2015). Akuntansi Manajemen Lingkungan Sebagai Alat Bantu Untuk Meningkatkan
Kinerja Lingkungan Dalam Pembangunan Berkelanjutan. Jurnal Ekonomi dan Keuangan
Chandra,E.2018 . Petani Keluhkan Sawahnya di Rancaekek Kerap Tercemar Limbah Pabrik, Sudah
Demo Tak Direspon http://jabar.tribunnews.com/2018/07/04/petani-keluhkan-sawahnya-dirancaekek-kerap-tercemar-limbah-pabrik-sudah-demo-tak-direspon. Harian Tribun Jabar Juli
2018
Utomo, W, Y. 2016. Akibat Limbah Industri, Masyarakat Rancaekek Merugi Rp 11,3
Triliun. https://sains.kompas.com/read/2016/04/04/19464261/Akibat.Limbah.Industri.Masyar
akat.Rancaekek.Merugi.Rp.11.3.Triliun. Harian Kompas April 2016
Chang, C.H. (2011) ”˜The influence of corporate environmental ethics on competitive advantage:
the mediation role of green innovation”™, Journal of Business Ethics, Vol. 104, No. 3, pp.361”“
370.
Saeidi,S,P. and Othman, M, S, H. (2017). The mediating role of process and product innovation in
the relationship between environmental management accounting and firm”™s financial
performance. International Journal Business Innovation and Research, Vol. 14, No. 4 pp 421-
438
Mario, M., Maurizio, Z. and Vittorio, C. (2010) ”˜Stakeholder cohesion, innovation, and competitive
advantage”™, Corporate Governance, Vol. 10, No. 4, pp.395”“405.
Saeidi, S, P. and Othman, M,S,H., Saeidi, P. and Saeidi, S,P. (2018) The moderating role of
environmental management accounting between environmental innovation and firm financial
performance. International Journal Business Innovation and Research, Vol. 19, No. 3 pp 326-
348
Hansen, D.R. and Mowen, M.M. (2005) Environmental Cost Management, Management
Accounting, Thomson South-Western, Mason, OH.
Damanpour, F., Walter, R.M. and Avellaneda, C.N. (2009) ”˜Combinative effects of innovation types
and organizational performance: a longitudinal study of service organizations”™, Journal of
Management Studies, Vol. 46, No. 4, pp.650”“675.
Bisbe, J. and Otley, D. (2004). The Effects Of The Interactive Use OF Management Control System
On Product Innovation. Accounting, Auditing, Organizations and Society, The Australian
National University. Australia
Muchlis,M. dan Bastian, E. (2012). Inovasi Produk dan Proses : Implikasi Akuntansi Manajemen
Lingkungan. Jurnal Akuntansi/Volume XVI, No. 01, Januari 2012: 127-144
Rennings, K., Ziegler, A. and Zwick, T. (2004) ”˜The effect of environmental innovations on
employment changes: an econometric analysis”™, Business Strategy and the Environment, Vol.
13, No. 6, pp.374”“387.
Hamel, G. The why, what, and how of management innovation. Harvad. Bussiness. Rev. 2006, 84,
72”“98
Birkinshaw,J. Hamel,G.;Mol,M.J.Management innovation. Acad. Manag. Rev. 2008,33,825”“845.
Vaio, A, D. and Varriale. (2018) Management Innovation for Environmental Sustainability in
Seaports: Managerial Accounting Instruments and Training for Competitive Green Ports
beyond the Regulations. Sustainability, Vol 10. 783
References
Tamayo-Torres, I., Gutiérrez-Gutiérrez, L.J., Llorens-Montes, F.J. and MartÃnez-Lopez, F.J. (2016),
“Organizational learning and innovation as sources of strategic fit”, Industrial Management &
Data Systems,Vol.116 No.8, pp.1445-1467
Birasnav, M., Albufalasa, M. and Bader, Y. (2013), “The role of transformational leadership and
knowledge management processes on predicting product and process innovation: an empirical
study developed in kingdom of Bahrain”,Tékhne,Vol.11No.2,pp.64-75.
Gomes, G. and Wojahn, R.M. (2017), “Organizational learning capability, innovation and
performance: study in small and medium-sized enterprises (SMES)”, Revista De
Administração (São Paulo), Vol.52No.2,pp.163-175.
Lei, H., Le, P.B. and Nguyen, H.T.H. (2017), “How collaborative culture supports for competitive
advantage: the mediating role of organizational learning”, International Journal of Business
Administration,Vol.8No.2,p.73.
Wang, Z., Sharma, P.N. and Cao, J. (2016), “From knowledge sharing to firm performance: a
predictive model comparison”,Journal of Business Research,Vol.69No.10,pp.4650-4658.
Calantone, R.J., Cavusgil, S.T. and Zhao, Y. (2002), “Learning orientation, firm innovation
capability, and firmperformance”,IndustrialMarketingManagement,Vol.31No.6,pp.515-524.
Allocca, M.A. and Kessler, E.H. (2006), “Innovation speed in small and medium-sized enterprises”,
CreativityandInnovationManagement,Vol.15No.3,pp.279-295
Rahayu, A. (2016). Analisis Pengaruh Penerapan Akuntansi Manajemen Lingkungan Dan Strategi
Terhadap Inovasi Produk Dan Inovasi Proses. Studi empiris Pada Perusahaan Manufaktur
Yang Terdapat Di Provinsi Riau. Jom. Fekon, Vol. 3 No. 1 2016 .
Ferreira, A., Moulang, C. and Hendro, B. (2010) ”˜Environmental Management accounting and
innovation: an exploratory analysis”™, Accounting, Auditing and Accountability Journal, Vol. Tamayo-Torres, I., Gutiérrez-Gutiérrez, L.J., Llorens-Montes, F.J. and MartÃnez-Lopez, F.J. (2016),
“Organizational learning and innovation as sources of strategic fit”, Industrial Management &
Data Systems,Vol.116 No.8, pp.1445-1467
Birasnav, M., Albufalasa, M. and Bader, Y. (2013), “The role of transformational leadership and
knowledge management processes on predicting product and process innovation: an empirical
study developed in kingdom of Bahrain”,Tékhne,Vol.11No.2,pp.64-75.
Gomes, G. and Wojahn, R.M. (2017), “Organizational learning capability, innovation and
performance: study in small and medium-sized enterprises (SMES)”, Revista De
Administração (São Paulo), Vol.52No.2,pp.163-175.
Lei, H., Le, P.B. and Nguyen, H.T.H. (2017), “How collaborative culture supports for competitive
advantage: the mediating role of organizational learning”, International Journal of Business
Administration,Vol.8No.2,p.73.
Wang, Z., Sharma, P.N. and Cao, J. (2016), “From knowledge sharing to firm performance: a
predictive model comparison”,Journal of Business Research,Vol.69No.10,pp.4650-4658.
Calantone, R.J., Cavusgil, S.T. and Zhao, Y. (2002), “Learning orientation, firm innovation
capability, and firmperformance”,IndustrialMarketingManagement,Vol.31No.6,pp.515-524.
Allocca, M.A. and Kessler, E.H. (2006), “Innovation speed in small and medium-sized enterprises”,
CreativityandInnovationManagement,Vol.15No.3,pp.279-295
Rahayu, A. (2016). Analisis Pengaruh Penerapan Akuntansi Manajemen Lingkungan Dan Strategi
Terhadap Inovasi Produk Dan Inovasi Proses. Studi empiris Pada Perusahaan Manufaktur
Yang Terdapat Di Provinsi Riau. Jom. Fekon, Vol. 3 No. 1 2016 .
Ferreira, A., Moulang, C. and Hendro, B. (2010) ”˜Environmental Management accounting and
innovation: an exploratory analysis”™, Accounting, Auditing and Accountability Journal, Vol. Tamayo-Torres, I., Gutiérrez-Gutiérrez, L.J., Llorens-Montes, F.J. and MartÃnez-Lopez, F.J. (2016),
“Organizational learning and innovation as sources of strategic fit”, Industrial Management &
Data Systems,Vol.116 No.8, pp.1445-1467
Birasnav, M., Albufalasa, M. and Bader, Y. (2013), “The role of transformational leadership and
knowledge management processes on predicting product and process innovation: an empirical
study developed in kingdom of Bahrain”,Tékhne,Vol.11No.2,pp.64-75.
Gomes, G. and Wojahn, R.M. (2017), “Organizational learning capability, innovation and
performance: study in small and medium-sized enterprises (SMES)”, Revista De
Administração (São Paulo), Vol.52No.2,pp.163-175.
Lei, H., Le, P.B. and Nguyen, H.T.H. (2017), “How collaborative culture supports for competitive
advantage: the mediating role of organizational learning”, International Journal of Business
Administration,Vol.8No.2,p.73.
Wang, Z., Sharma, P.N. and Cao, J. (2016), “From knowledge sharing to firm performance: a
predictive model comparison”,Journal of Business Research,Vol.69No.10,pp.4650-4658.
Calantone, R.J., Cavusgil, S.T. and Zhao, Y. (2002), “Learning orientation, firm innovation
capability, and firmperformance”,IndustrialMarketingManagement,Vol.31No.6,pp.515-524.
Allocca, M.A. and Kessler, E.H. (2006), “Innovation speed in small and medium-sized enterprises”,
CreativityandInnovationManagement,Vol.15No.3,pp.279-295
Rahayu, A. (2016). Analisis Pengaruh Penerapan Akuntansi Manajemen Lingkungan Dan Strategi
Terhadap Inovasi Produk Dan Inovasi Proses. Studi empiris Pada Perusahaan Manufaktur
Yang Terdapat Di Provinsi Riau. Jom. Fekon, Vol. 3 No. 1 2016 .
Ferreira, A., Moulang, C. and Hendro, B. (2010) ”˜Environmental Management accounting and
innovation: an exploratory analysis”™, Accounting, Auditing and Accountability Journal, Vol. 23, No. 7, pp.920”“948.
Burritt, R.L., Hahn, T. and Schaltegger, S. (2002). Towards a comprehensive framework for
environmental management accounting - links between business actors and environmental
management accounting tools, Australian Accounting Review, Vol. 12 (2), pp. 39-50.
Burhany, D I. (2015). Akuntansi Manajemen Lingkungan Sebagai Alat Bantu Untuk Meningkatkan
Kinerja Lingkungan Dalam Pembangunan Berkelanjutan. Jurnal Ekonomi dan Keuangan
Chandra,E.2018 . Petani Keluhkan Sawahnya di Rancaekek Kerap Tercemar Limbah Pabrik, Sudah
Demo Tak Direspon http://jabar.tribunnews.com/2018/07/04/petani-keluhkan-sawahnya-dirancaekek-kerap-tercemar-limbah-pabrik-sudah-demo-tak-direspon. Harian Tribun Jabar Juli
2018
Utomo, W, Y. 2016. Akibat Limbah Industri, Masyarakat Rancaekek Merugi Rp 11,3
Triliun. https://sains.kompas.com/read/2016/04/04/19464261/Akibat.Limbah.Industri.Masyar
akat.Rancaekek.Merugi.Rp.11.3.Triliun. Harian Kompas April 2016
Chang, C.H. (2011) ”˜The influence of corporate environmental ethics on competitive advantage:
the mediation role of green innovation”™, Journal of Business Ethics, Vol. 104, No. 3, pp.361”“
370.
Saeidi,S,P. and Othman, M, S, H. (2017). The mediating role of process and product innovation in
the relationship between environmental management accounting and firm”™s financial
performance. International Journal Business Innovation and Research, Vol. 14, No. 4 pp 421-
438
Mario, M., Maurizio, Z. and Vittorio, C. (2010) ”˜Stakeholder cohesion, innovation, and competitive
advantage”™, Corporate Governance, Vol. 10, No. 4, pp.395”“405.
Saeidi, S, P. and Othman, M,S,H., Saeidi, P. and Saeidi, S,P. (2018) The moderating role of
environmental management accounting between environmental innovation and firm financial
performance. International Journal Business Innovation and Research, Vol. 19, No. 3 pp 326-
348
Hansen, D.R. and Mowen, M.M. (2005) Environmental Cost Management, Management
Accounting, Thomson South-Western, Mason, OH.
Damanpour, F., Walter, R.M. and Avellaneda, C.N. (2009) ”˜Combinative effects of innovation types
and organizational performance: a longitudinal study of service organizations”™, Journal of
Management Studies, Vol. 46, No. 4, pp.650”“675.
Bisbe, J. and Otley, D. (2004). The Effects Of The Interactive Use OF Management Control System
On Product Innovation. Accounting, Auditing, Organizations and Society, The Australian
National University. Australia
Muchlis,M. dan Bastian, E. (2012). Inovasi Produk dan Proses : Implikasi Akuntansi Manajemen
Lingkungan. Jurnal Akuntansi/Volume XVI, No. 01, Januari 2012: 127-144
Rennings, K., Ziegler, A. and Zwick, T. (2004) ”˜The effect of environmental innovations on
employment changes: an econometric analysis”™, Business Strategy and the Environment, Vol.
13, No. 6, pp.374”“387.
Hamel, G. The why, what, and how of management innovation. Harvad. Bussiness. Rev. 2006, 84,
72”“98
Birkinshaw,J. Hamel,G.;Mol,M.J.Management innovation. Acad. Manag. Rev. 2008,33,825”“845.
Vaio, A, D. and Varriale. (2018) Management Innovation for Environmental Sustainability in
Seaports: Managerial Accounting Instruments and Training for Competitive Green Ports
beyond the Regulations. Sustainability, Vol 10. 783
“Organizational learning and innovation as sources of strategic fit”, Industrial Management &
Data Systems,Vol.116 No.8, pp.1445-1467
Birasnav, M., Albufalasa, M. and Bader, Y. (2013), “The role of transformational leadership and
knowledge management processes on predicting product and process innovation: an empirical
study developed in kingdom of Bahrain”,Tékhne,Vol.11No.2,pp.64-75.
Gomes, G. and Wojahn, R.M. (2017), “Organizational learning capability, innovation and
performance: study in small and medium-sized enterprises (SMES)”, Revista De
Administração (São Paulo), Vol.52No.2,pp.163-175.
Lei, H., Le, P.B. and Nguyen, H.T.H. (2017), “How collaborative culture supports for competitive
advantage: the mediating role of organizational learning”, International Journal of Business
Administration,Vol.8No.2,p.73.
Wang, Z., Sharma, P.N. and Cao, J. (2016), “From knowledge sharing to firm performance: a
predictive model comparison”,Journal of Business Research,Vol.69No.10,pp.4650-4658.
Calantone, R.J., Cavusgil, S.T. and Zhao, Y. (2002), “Learning orientation, firm innovation
capability, and firmperformance”,IndustrialMarketingManagement,Vol.31No.6,pp.515-524.
Allocca, M.A. and Kessler, E.H. (2006), “Innovation speed in small and medium-sized enterprises”,
CreativityandInnovationManagement,Vol.15No.3,pp.279-295
Rahayu, A. (2016). Analisis Pengaruh Penerapan Akuntansi Manajemen Lingkungan Dan Strategi
Terhadap Inovasi Produk Dan Inovasi Proses. Studi empiris Pada Perusahaan Manufaktur
Yang Terdapat Di Provinsi Riau. Jom. Fekon, Vol. 3 No. 1 2016 .
Ferreira, A., Moulang, C. and Hendro, B. (2010) ”˜Environmental Management accounting and
innovation: an exploratory analysis”™, Accounting, Auditing and Accountability Journal, Vol. Tamayo-Torres, I., Gutiérrez-Gutiérrez, L.J., Llorens-Montes, F.J. and MartÃnez-Lopez, F.J. (2016),
“Organizational learning and innovation as sources of strategic fit”, Industrial Management &
Data Systems,Vol.116 No.8, pp.1445-1467
Birasnav, M., Albufalasa, M. and Bader, Y. (2013), “The role of transformational leadership and
knowledge management processes on predicting product and process innovation: an empirical
study developed in kingdom of Bahrain”,Tékhne,Vol.11No.2,pp.64-75.
Gomes, G. and Wojahn, R.M. (2017), “Organizational learning capability, innovation and
performance: study in small and medium-sized enterprises (SMES)”, Revista De
Administração (São Paulo), Vol.52No.2,pp.163-175.
Lei, H., Le, P.B. and Nguyen, H.T.H. (2017), “How collaborative culture supports for competitive
advantage: the mediating role of organizational learning”, International Journal of Business
Administration,Vol.8No.2,p.73.
Wang, Z., Sharma, P.N. and Cao, J. (2016), “From knowledge sharing to firm performance: a
predictive model comparison”,Journal of Business Research,Vol.69No.10,pp.4650-4658.
Calantone, R.J., Cavusgil, S.T. and Zhao, Y. (2002), “Learning orientation, firm innovation
capability, and firmperformance”,IndustrialMarketingManagement,Vol.31No.6,pp.515-524.
Allocca, M.A. and Kessler, E.H. (2006), “Innovation speed in small and medium-sized enterprises”,
CreativityandInnovationManagement,Vol.15No.3,pp.279-295
Rahayu, A. (2016). Analisis Pengaruh Penerapan Akuntansi Manajemen Lingkungan Dan Strategi
Terhadap Inovasi Produk Dan Inovasi Proses. Studi empiris Pada Perusahaan Manufaktur
Yang Terdapat Di Provinsi Riau. Jom. Fekon, Vol. 3 No. 1 2016 .
Ferreira, A., Moulang, C. and Hendro, B. (2010) ”˜Environmental Management accounting and
innovation: an exploratory analysis”™, Accounting, Auditing and Accountability Journal, Vol. Tamayo-Torres, I., Gutiérrez-Gutiérrez, L.J., Llorens-Montes, F.J. and MartÃnez-Lopez, F.J. (2016),
“Organizational learning and innovation as sources of strategic fit”, Industrial Management &
Data Systems,Vol.116 No.8, pp.1445-1467
Birasnav, M., Albufalasa, M. and Bader, Y. (2013), “The role of transformational leadership and
knowledge management processes on predicting product and process innovation: an empirical
study developed in kingdom of Bahrain”,Tékhne,Vol.11No.2,pp.64-75.
Gomes, G. and Wojahn, R.M. (2017), “Organizational learning capability, innovation and
performance: study in small and medium-sized enterprises (SMES)”, Revista De
Administração (São Paulo), Vol.52No.2,pp.163-175.
Lei, H., Le, P.B. and Nguyen, H.T.H. (2017), “How collaborative culture supports for competitive
advantage: the mediating role of organizational learning”, International Journal of Business
Administration,Vol.8No.2,p.73.
Wang, Z., Sharma, P.N. and Cao, J. (2016), “From knowledge sharing to firm performance: a
predictive model comparison”,Journal of Business Research,Vol.69No.10,pp.4650-4658.
Calantone, R.J., Cavusgil, S.T. and Zhao, Y. (2002), “Learning orientation, firm innovation
capability, and firmperformance”,IndustrialMarketingManagement,Vol.31No.6,pp.515-524.
Allocca, M.A. and Kessler, E.H. (2006), “Innovation speed in small and medium-sized enterprises”,
CreativityandInnovationManagement,Vol.15No.3,pp.279-295
Rahayu, A. (2016). Analisis Pengaruh Penerapan Akuntansi Manajemen Lingkungan Dan Strategi
Terhadap Inovasi Produk Dan Inovasi Proses. Studi empiris Pada Perusahaan Manufaktur
Yang Terdapat Di Provinsi Riau. Jom. Fekon, Vol. 3 No. 1 2016 .
Ferreira, A., Moulang, C. and Hendro, B. (2010) ”˜Environmental Management accounting and
innovation: an exploratory analysis”™, Accounting, Auditing and Accountability Journal, Vol. 23, No. 7, pp.920”“948.
Burritt, R.L., Hahn, T. and Schaltegger, S. (2002). Towards a comprehensive framework for
environmental management accounting - links between business actors and environmental
management accounting tools, Australian Accounting Review, Vol. 12 (2), pp. 39-50.
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Kinerja Lingkungan Dalam Pembangunan Berkelanjutan. Jurnal Ekonomi dan Keuangan
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