This study aims to examine the implementation of Sustainable Development Goals (SDGs) in the manufacturing sector in Indonesia, one of the largest contributors of carbon emissions. This sector needs to implement sustainability as outlined in SDG 9: Sustainable Industrialization and Innovation, and SDG 12: Sustainable Consumption and Production Patterns. However, developing countries often experience difficulties in promoting the implementation of SDGs due to insufficient maturity in their manufacturing sector. This research empirically examines the relationship between Sustainability Management Accounting (SMA) and Environmental Management Systems (EMS) to determine whether these two variables can improve Organizational Performance (OP) in the Indonesian manufacturing sector. A quantitative method with data collection using survey methods through questionnaires was employed. In this study, 325 respondents were sampled and Structural Equation Modelling (SEM) analysis was used to examine the data. The study’s findings reveal a significant and positive link between SMA and EMS, as well as between these two variables and OP. The findings indicate that EMS plays a mediating role in the relationship between SMA and OP in the Indonesian manufacturing sector. This research highlights the importance of SMA and EMS as tools for promoting SDGs in the manufacturing industry in developing countries.
The way of marketing products or services for now has changed. Currently marketing does not have to be done by meeting in person. Simply by using the digital marketing application, entrepreneurs can make sales without being limited by space and time. However, the development of digital technology is not accompanied by the development of utilization by Micro, Small and Medium Enterprises. This means that not all entrepreneurs, especially micro and small entrepreneurs, utilize this technology. So that small and medium entrepreneurs use the old pattern of running their business, especially in the marketing sector. Based on this, researchers conducted research using qualitative research methods to find out how these micro and small entrepreneurs run their businesses in the era of rapidly developing digital marketing technology
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