TRANSFORMASI AKUNTANSI MANAJEMEN LINGKUNGAN DALAM MENANGANI TANTANGAN KEBERLANJUTAN BISNIS: TINJAUAN SISTEMATIS TERHADAP PRAKTIK DAN IMPLEMENTASINYA
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keberlanjutan bisnis,
ekonomi sirkular firm
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Abstract
Transformasi akuntansi manajemen lingkungan (Environmental Management Accounting/EMA) menjadi elemen strategis dalam menghadapi tantangan keberlanjutan bisnis. Studi ini meninjau literatur terkait implementasi EMA dan dampaknya terhadap kinerja perusahaan. Hasil kajian menunjukkan bahwa EMA berkontribusi pada efisiensi operasional, peningkatan reputasi, serta kepatuhan terhadap regulasi lingkungan. Faktor utama yang mendukung efektivitas EMA meliputi komitmen manajemen, modal intelektual hijau, serta digitalisasi sistem informasi lingkungan. Namun, implementasi EMA masih menghadapi berbagai hambatan, terutama dalam skala UKM, yang mencakup keterbatasan sumber daya dan kompleksitas standar pelaporan. Oleh karena itu, diperlukan kebijakan yang mendorong adopsi EMA, termasuk insentif regulasi dan peningkatan literasi lingkungan di kalangan pelaku bisnis. Dengan berkembangnya teknologi dan model bisnis berbasis keberlanjutan, EMA diproyeksikan menjadi alat yang semakin relevan dalam strategi perusahaan global. Kajian lebih lanjut diperlukan untuk mengoptimalkan penerapan EMA di berbagai sektor, terutama dalam konteks ekonomi sirkular dan digitalisasi bisnis.
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