Environmental Management Accounting (EMA) Framework for Restaurant Surplus Food Redistribution Platforms: A Literature Review
DOI:
https://doi.org/10.61132/ijema.v3i3.1312Keywords:
Digital Food Bank, Environmental Management Accounting, Food Waste, Sustainability, Systematic Literature ReviewAbstract
Platform bank pangan digital telah muncul sebagai pendekatan teknologi untuk menghubungkan penyedia pangan berlebih dengan penerima manfaat dan meningkatkan efisiensi redistribusi pangan. Namun, perkembangan sebelumnya sebagian besar berfokus pada aspek logistik dan operasional, seperti pencocokan berbasis lokasi, optimasi distribusi, dan manajemen inventaris, sementara integrasi informasi lingkungan ke dalam manajemen platform masih terbatas. Studi ini bertujuan untuk meneliti potensi integrasi Akuntansi Manajemen Lingkungan (EMA) ke dalam platform bank pangan digital untuk mendukung redistribusi pangan yang berkelanjutan secara lingkungan dan berorientasi sosial. Studi ini menggunakan metode Tinjauan Literatur Sistematis (SLR) untuk secara sistematis mengidentifikasi, mengevaluasi, dan mensintesis literatur yang relevan mengenai topik yang diteliti. Literatur yang ditinjau menunjukkan bahwa EMA dapat memberikan informasi mengenai biaya lingkungan, pemanfaatan sumber daya, dan dampak lingkungan yang terkait dengan kegiatan operasional. Studi sebelumnya juga menunjukkan bahwa EMA dapat mendukung pengungkapan informasi lingkungan, pengelolaan limbah, peningkatan kinerja lingkungan, dan pengambilan keputusan manajerial. Dalam konteks platform bank pangan digital, integrasi EMA dapat melengkapi fungsi logistik yang ada dengan memberikan informasi untuk mengevaluasi pengurangan limbah pangan, pemanfaatan sumber daya, dan biaya lingkungan.
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