Dinamika Penelitian Environmental Management Accounting (EMA) dengan Analisis Bibliometrik pada Tren dan Literatur Penelitian
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Abstract
Environmental Management Accounting (EMA) menjadi pendekatan strategis yang penting dalam menjawab tantangan keberlanjutan praktik bisnis. Penelitian ini bertujuan untuk memetakan perkembangan dan tren tematik dalam penelitian EMA menggunakan analisis bibliometrik. Data yang digunakan terdiri dari 1.087 dokumen yang terindeks dalam Scopus pada rentang tahun 2000 hingga 2024. Teknik analisis yang diterapkan meliputi analisis frekuensi kata kunci, pemetaan jaringan co-occurrence, serta analisis faktor menggunakan perangkat lunak RStudio dan Bibliometrik. Hasil penelitian menunjukkan bahwa kajian EMA semakin menekankan pada tema manajemen lingkungan, pembangunan berkelanjutan, dan dampak lingkungan. Tema-tema tersebut berkaitan erat dengan proses pengambilan keputusan, akuntansi biaya, dan perencanaan strategis lingkungan. Penelitian ini juga mengidentifikasi bidang-bidang baru yang sedang berkembang, seperti strategi karbon, life cycle assessment, serta integrasi EMA dengan inovasi teknologi dan kepatuhan terhadap regulasi lingkungan. Penelitian ini memberikan kontribusi terhadap literatur dengan menyajikan gambaran mengenai struktur intelektual dan evolusi riset EMA, serta menawarkan wawasan untuk pengembangan studi lanjutan dan implementasi praktis dalam pengelolaan perusahaan berkelanjutan.
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