Economic Education Analysis Journal https://journal.unnes.ac.id/sju/eeaj <p style="text-align: justify;">Economic Education Analysis Journal [<a href="http://issn.pdii.lipi.go.id/issn.cgi?daftar&amp;1333562409&amp;1&amp;&amp;">P-ISSN 2252-6544</a> | <a href="http://u.lipi.go.id/1453767159">E-ISSN 2502-356X</a>&nbsp;| DOI&nbsp;10.15294/eeaj] <strong>&nbsp;</strong>is a scientific periodical published by the Department of Economics Education, Faculty of Economics and Business, Universitas Negeri Semarang.&nbsp;This journal publishes original research and conceptual analysis of economic, accounting, cooperative and office administration education.</p> <p><a href="https://sinta.kemdikbud.go.id/journals/detail?id=4338" target="_blank" rel="noopener"><img src="http://akfimedia.weebly.com/uploads/7/9/3/8/7938065/sinta-150-px.png" alt=""></a><a href="https://app.dimensions.ai/discover/publication?and_facet_source_title=jour.1279448" target="_blank" rel="noopener"><img src="http://journal.walisongo.ac.id/public/site/images/psikohumaniora/DIMENSIONS_INDEX1.png" alt=""></a><a href="https://garuda.kemdikbud.go.id/journal/view/9940" target="_blank" rel="noopener"><strong><img src="http://journal.walisongo.ac.id/public/site/images/psikohumaniora/GARUDA1.png" alt=""></strong></a><a href="https://doaj.org/toc/2502-356X" target="_blank" rel="noopener"><img src="http://akfimedia.weebly.com/uploads/7/9/3/8/7938065/doaj-150-px-2.png" alt=""></a></p> <p><a href="https://drive.google.com/file/d/1b2KVGKHMkSrchR6diVyFlsPB_zqdHven/view?usp=sharing" target="_blank" rel="noopener"><img src="/sju//public/site/images/maretta/Economic_Education_Analysis_Journal_(1)_001.jpg"></a></p> <p style="text-align: justify;">&nbsp;</p> en-US [email protected] (Ratieh Widhiastuti, S.Pd., M.Si.) [email protected] (Wisudani Rahmaningtyas S.Pd., M.Pd) Sat, 30 Dec 2023 00:00:00 +0700 OJS 3.1.1.2 http://blogs.law.harvard.edu/tech/rss 60 Related of Whistleblowing System, Academic Funding, and the Implementation of a Green Campus: A Literature Study https://journal.unnes.ac.id/sju/eeaj/article/view/77138 <p>This study aims to provide an overview of the development of research related to whistleblowing systems, academic funding, and the implementation of green campuses. This research method uses a literature study, using 811 papers obtained from the scopus.com page and then analyzed using the VOSviewer application. The results of this study show that the number of publications on the topic under study from year to year tends to decrease. Some often-discussed variables include accountability, implementation, compliance, and effectiveness. Authors who publish a lot on this topic are Lewis, D., Vandekerckhove, W., Brown, A.J., and Chang, Y. The conclusion of this study shows that on the topic of the whistleblowing system, academic funding, and the implementation of green campuses, it is still very possible to be developed again because of the need to create a better green campus, so that the implementation of whistleblowing must be maximized and need to pay attention to funding.</p> Siti Arifah, Utpala Rani, Octavia Lhaksmi Pramudyastuti ##submission.copyrightStatement## https://journal.unnes.ac.id/sju/eeaj/article/view/77138 Sat, 30 Dec 2023 00:00:00 +0700 How Does Dynamic Capability Affect Competitiveness? Environmental Dynamics as a Moderating Variable https://journal.unnes.ac.id/sju/eeaj/article/view/77139 <p>This&nbsp;study aims to determine how the influence of dynamic capability variables on entrepreneurial competitiveness is moderated by environmental dynamics variables in the association of young Indonesian entrepreneurs in Semarang City. This research is a type of quantitative research, with a sample in the study totalling 171 respondents. The data analysis technique used in this research is structural equation modelling. The results of this study indicate that adaptive capabilities, absorptive capabilities and innovative capabilities affect entrepreneurial competitiveness. On the other hand, adaptive capabilities and innovative capabilities affect entrepreneurial competitiveness moderated by environmental dynamics, but absorptive capabilities have no effect on entrepreneurial competitiveness moderated by environmental dynamics. The conclusion of this study is that adaptive capabilities, absorptive capabilities and innovative capabilities affect entrepreneurial competitiveness. Environmental dynamics are able to moderate adaptive capabilities and innovative capabilities with competitiveness, but environmental dynamics are not able to moderate the effect of absorptive capabilities with competitiveness.</p> Ahmad Sehabuddin, Joko Widodo, Indri Murniawaty, Ubaedul Musthofa, Risanda Alirastra Budiantoro, Damas Gianlugi Alrizqi ##submission.copyrightStatement## https://journal.unnes.ac.id/sju/eeaj/article/view/77139 Sat, 30 Dec 2023 00:00:00 +0700 Environmental Cost Allocation Model: Sustainability Local City in Indonesia https://journal.unnes.ac.id/sju/eeaj/article/view/77140 <p>This study aims to test a model for determining environmental cost allocation in local governments in Indonesia. Factors that are expected to contribute to this cost allocation determination model include gross regional domestic product, investment, population and local revenue. The population in the study were districts in Central Java province totalling 35 districts. The data analysis used in this study is a mediation regression model. This study uses quantitative data, where the data used in the study are obtained from the financial statements of each district in Central Java Province and the regional revenue and expenditure budgets of each district in Central Java Province. The results of this study prove that there is an influence of gross domestic product, population and local revenue on the determination of total environmental costs. However, investments made by local governments have no effect on the allocation of environmental costs that have been determined.</p> Nanik Sri Utaminingsih, Maylia Pramono, Andri Prastiwi, Retno Indah Hernawati, Monica Rahardian Ary Helmina ##submission.copyrightStatement## https://journal.unnes.ac.id/sju/eeaj/article/view/77140 Sat, 30 Dec 2023 00:00:00 +0700 Analysis of the Indonesian Supreme Audit Institution’s Strategic Response to the SDGs Program https://journal.unnes.ac.id/sju/eeaj/article/view/77227 <p>This study aims to map the strategic response of the Supreme Audit Institution of the Republic of Indonesia (Indonesian SAI) contained in the strategic plan to SDG issues. Then this research analyzes which of the 17 SDGs targets are the focus of BPK's performance audit. Finally, it analyzes the alignment of BPK's strategic responses that appear in the strategic plan document with the implementation of BPK's performance audit related to SDGs. This research was conducted using a thematic analysis approach, using NVIVO software. The results of the study provide input to BPK policy or regulation, namely so that the strategic responses that appear in the Indonesian SAI’s Strategic Plan and the selected audit policies are in line with the concept of Sustainable Development Goals.</p> A. Rahman, W. Elfajri, R. Kartika, Yuskar Yuskar ##submission.copyrightStatement## https://journal.unnes.ac.id/sju/eeaj/article/view/77227 Sat, 30 Dec 2023 00:00:00 +0700 The Determinant of Sustainability Report Disclosure https://journal.unnes.ac.id/sju/eeaj/article/view/77141 <p>The aim of this study was to evaluate and confirm the influence of the determinant of Sustainability Report Disclosure with the audit committee meeting acting as a moderating variable. LQ45 firms that were listed on the Indonesia Stock Exchange (IDX) between 2017 and 2020 made up the study's sample (42 companies). Purposive sampling was the method of sampling that was employed in this investigation which included 113 analytical units to acquire data for this study. These methods included obtaining annual reports and sustainability reports for the LQ45 company from the IDX official website. This study's data analysis method included both moderating regression analysis (MRA) and panel data regression analysis with the chosen model being the Fixed Effect Model (FEM). The analysis of this study's data shows that leverage has a negative impact on the disclosure of sustainability reports, company size has no impact, and profitability has a positive impact on the disclosure of sustainability reports. The audit committee meeting can moderate (weaken) the relationship between profitability and sustainability report disclosure, but can it moderate the relationship between leverage and firm size on sustainability report disclosure.</p> Maylia Pramono Sari, Nafiatus Sakinah, Nanik Sri Utaminingsih, Surya Raharja ##submission.copyrightStatement## https://journal.unnes.ac.id/sju/eeaj/article/view/77141 Sat, 30 Dec 2023 00:00:00 +0700 Determinants of Sustainability Report Disclosure in Financial Companies https://journal.unnes.ac.id/sju/eeaj/article/view/75398 <p>The purpose of this study was to examine and analyze the influence of human resource slack, gender diversity, feminism of the board of directors, feminism of the board of commissioners and sustainability officer on the disclosure of the Sustainability Report. The population for this research is financial sector companies listed on the Indonesia Stock Exchange during the period 2019 to 2021. The research sample selection method used is purposive sampling. This study used descriptive statistical analysis and logistic regression analysis, using SPSS data processing software version 26 as an analysis tool. The results of the study show that feminism of the board of directors influences the disclosure of the Sustainability Report positively and significantly. In addition, the results also show that gender diversity affects the disclosure of the Sustainability Report in a negatively significant manner, henceforth human resources slack, feminism of the board of commissioners and the sustainability officer does not affect the disclosure of the Sustainability Report. This study contributes to management accounting research by increasing understanding of the factors that influence the disclosure of Sustainability Report in financial sector companies.</p> Suharni Suharni, Wahyudin Nor ##submission.copyrightStatement## https://journal.unnes.ac.id/sju/eeaj/article/view/75398 Sat, 30 Dec 2023 00:00:00 +0700 The Role of Islamic Economics Literacy and Religiosity in Increasing Attitude and Behavior Environmental Awareness https://journal.unnes.ac.id/sju/eeaj/article/view/75406 <p>Environmental issues have become a global issue today. Based on the Environmental Performance Index 2022, Indonesia has only been ranked 164 of the 180 countries listed. This study aims to determine whether knowledge and understanding of Islamic economic values can increase awareness of the environment. This type of research is quantitative, with the variables Islamic Economics Literacy, Religiosity, Environmental Awareness Attitude, and Environmental Awareness Behavior. This study uses a population in the Islamic economic community or Masyarakat Ekonomi Syariah (MES) of Central Java, Indonesia, with a total sample of 200 respondents. Data analysis uses the SEM-PLS technique using WarpPLS 7.0. The study results in show that Islamic economic literacy can directly or indirectly improve attitudes and behavior toward caring for the environment. The theoretical implications of the results of this research certainly further strengthen the existing concepts and theories in Islamic economics, which emphasise the importance of protecting the environment. As for the practical implications, the results of this research can be used as a basis for stakeholders to continue implementing Islamic economic education programs to solve natural environmental problems through increasing awareness of the environment.</p> Ubaedul Mustofa, Widiyanto Widiyanto, Ahmad Sehabuddin, T. A. P. Aulia, A. Pramudita ##submission.copyrightStatement## https://journal.unnes.ac.id/sju/eeaj/article/view/75406 Sat, 30 Dec 2023 00:00:00 +0700 Developing a Sustainable Technical Work with Environmental Augmented Reality on Innovative Modul Training https://journal.unnes.ac.id/sju/eeaj/article/view/77142 <p>The present research aimed to reveal whether an augmented reality (AR) direction method would result in more rapid job accomplishment times, reduce mental workload, and have limited faults for simple duties in operational programming. This paper proposes a marker-based mobile AR application called SIPEMA-AR to improve the sustainable, innovative training module to provide interactive content in the form of work instructions for the water meter reading process in the context of a regional water company of workers’ training. Previous research on technical work which directly compared AR directions to conventional direction methods (e.g., paper) appeared which AR directions can increase technical work. However, this needed to be more accurate for modest duties in an operational setting. Applicants fulfilled modest technical tasks on the SIPEMA-AR application utilizing AR and paper command methods. The research results indicate that AR instruction has a significant influence on the time needed to do the task could be categorized as fast and the mental of workload could be categorized as low. Using AR instructions before paper instructions provides training that sustainably builds on paper instructions. The SIPEMA-AR application can be used as a support for modest tasks that focus on operational work. The SIPEMA-AR application can avoid problems that occur in operational work. This is because the time, effort, and funds needed in operational work can be minimized and provide maximum results.</p> Dessy Seri Wahyuni, Gede Ariadi, Ketut Agustini, I Nengah Eka Mertayasa ##submission.copyrightStatement## https://journal.unnes.ac.id/sju/eeaj/article/view/77142 Sat, 30 Dec 2023 00:00:00 +0700 Sustainability Report and Audit Fee: Evidence from Manufacturing Companies https://journal.unnes.ac.id/sju/eeaj/article/view/77223 <p>Financial reports are used as a basis for decision making and need to disclose information on the entity's social responsibility for the environment presented in the sustainability report. Companies are required to disclose a sustainability report to protect the environment, social and natural resources. The financial statements are presented in a valid and relevant manner so they must be audited by an independent party. The audit process raises audit fees where the more a company discloses a sustainability report, the more it will have an impact on the audit process which will affect the audit fee. In this case the auditor and the company must consider the factors that can affect the audit fee. The purpose of this study is to find empirical evidence regarding the influence of audit committees, firm complexity and profitability on audit fees moderated by firm size. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. While the sample is 45 with 135 units of research analysis. The sampling technique is purposive sampling. The analytical method used to test the hypothesis is moderation regression analysis with SPSS Statistics 26. The results of this study prove that audit committees have a significant negative effect on audit fees, company complexity and profitability have no effect on audit fees, company size can weaken the influence of audit committees on audits fees, but cannot moderate the effect of company complexity and profitability on audit fees.</p> Saripah Saripah, Dhini Suryandari ##submission.copyrightStatement## https://journal.unnes.ac.id/sju/eeaj/article/view/77223 Sat, 30 Dec 2023 00:00:00 +0700 Type of Industry and Environmental Disclosure Quality: Evidence from Developing Country https://journal.unnes.ac.id/sju/eeaj/article/view/75480 <p>The activities of company give a distinct pollution on the natural environment and communities. This paper aims to examine how the role of type of industry influences the quality of environmental disclosures with multi-theories. The research population is non-financial companies listed on the Indonesia Stock Exchange (IDX). The results point out that profitability could not effects on the environmental disclosure quality. Moreover, type of industry has no effect on environmental disclosure quality. In addition, the type of industry cannot moderate the relationship between profitability and the quality of environmental disclosures. This research proves the type of industry is unable to guarantee the level of quality of environmental disclosure by companies. The level of environmental disclosure quality tends to depend on management awareness in each management. This study give contribution for literature review that legitimacy theory could not be implemented. The large companies do not always prioritize environmental disclosure quality.</p> Retnoningrum Hidayah, M Akmal, Dhini Suryandari, Indah Fajarini Sri Wahyuningrum, Trisni Suryarini, I N Kayati, Linda Agustina, Fian Tri Rohmah, Anwar Zahid, Prabowo Yudo Jayanto ##submission.copyrightStatement## https://journal.unnes.ac.id/sju/eeaj/article/view/75480 Sat, 30 Dec 2023 00:00:00 +0700 The Determinants of Pro-Environmental Behavior Among Accounting Students in Indonesia https://journal.unnes.ac.id/sju/eeaj/article/view/75408 <p>The objective of the study is to examine the influence of environmental literacy, University Supports on pro-environmental behavior by identifying environmental attitudes. The main contribution of this research is to give a description for higher education to integrate and to provide support or stimulus for students to behave pro-environment. The samples of this study are 304 accounting students from several universities in Indonesia. Data are analyzed with descriptive statistics and hypothesis testing. The hypothesis testing of this study uses Partial least squares (PLS) path modeling. Result shows that University Supports affect the environmental literacy. Attitude also acts as a mediating variable between University Supports to pro environmental behavior. But instead the environmental literacy had no effect on environmental pro behavior. Likewise, attitude also has no role in mediating the relationship.</p> Lyna Latifah, Kusmuriyanto Kusmuriyanto, E. S. P. Wiharto, A. F. Efendy, F. M. Abdillah ##submission.copyrightStatement## https://journal.unnes.ac.id/sju/eeaj/article/view/75408 Sat, 30 Dec 2023 00:00:00 +0700 The Impact of Use of Google Workspace for Education on Student Engagement in Sustainability Accounting Learning https://journal.unnes.ac.id/sju/eeaj/article/view/75404 <p>This study aimed to describe the use of Google workspace for education and explain its effect on student engagement in sustainability accounting learning. Descriptive quantitative research was intended to describe lecturers' experiences in using the Google platform to increase student engagement. In addition, this study used causality analysis to present empirical evidence of the effect of using Google workspace for education on student engagement. The research respondents were students participating in the Sustainability Accounting course at the Faculty of Economics and Business, Universitas Negeri Semarang in the even semester of 2022/2023. The research variable was the use of Google Workspace for Education, teaching behavior, and student engagement. Utilization rate was measured by the frequency of using Google features during sustainability accounting learning. Student engagement was measured by the constructs of agentic engagement, behavioral engagement, emotional engagement, and cognitive engagement. Data collection methods used questionnaires and observation. The data analysis method used quantitative descriptive analysis and multiple linear regression analysis. The results of the study showed that the use of Google workspace for education that could be applied in sustainability accounting learning was (1) the use of Google Drives, Google Forms, and Google Scholar features in project-based sustainability accounting learning, and (2) the use of Google Docs, Jamboard and YouTube applications for learning in class interactively. Empirical evidence indicated that the use of Google workspace for education could not significantly increase student engagement. In addition, teaching behavior was proven as predictor of student engagement significantly.</p> Ahmad Nurkhin, Fachrurrozie Fachrurrozie, Muhsin Muhsin, Widiyanto Widiyanto, Jarot Tri Bowo Santoso, Harsono Harsono ##submission.copyrightStatement## https://journal.unnes.ac.id/sju/eeaj/article/view/75404 Sat, 30 Dec 2023 00:00:00 +0700 The Role of Government’s Social Media to Enhance Environmental Awareness https://journal.unnes.ac.id/sju/eeaj/article/view/75397 <p>Environmental awareness is an important aspect to create a clean environment. One of the best alternatives to encourage society to have environmental awareness is by promoting and introducing the importance of carbon mitigation and energy saving through campaigns on the government’s social media. This paper aims to test empirically to what extent the determinant of information in government campaigns on so cial media affects the quality of information on the government’s social media. The determinants of information used in this paper are relevant, reliable, timely, and complete. This research is a quantitative descriptive approach where the data is obtained through questionnaire distribution to Facebook, Twitter, and Instagram users from July to December 2022. The data is analyzed by multiple regression model using SPSS. To address this, there are 205 questionnaires collected in this research. The findings show that relevant and complete have effects on the quality of information while reliable and timely do not have effects on the information quality. In addition, the practical implication of the research is also discussed in this paper.</p> Nini Syofriyeni, Rayna Kartika ##submission.copyrightStatement## https://journal.unnes.ac.id/sju/eeaj/article/view/75397 Sat, 30 Dec 2023 00:00:00 +0700 Does Good School Governance (GSG) Improve on The Management Performance of School Operational Assistance (BOS) https://journal.unnes.ac.id/sju/eeaj/article/view/75479 <p>The management of BOS funds in education units requires governance that can ensure that these funds can be used appropriately in teaching and learning activities. BOS funds are also intended to ensure the continuous education of students from the primary education level to the secondary education level so that they are expected to bring benefits to the community equally. The purpose of the study was to provide empirical evidence of the influence of GSG on the performance of BOS fund management when compared with the calculation of value for money. The research sample is the State Vocational High School (SMK) at the Central Java province level, totaling 238 in the 2019-2021 period. The sampling technique in this study used probability sampling with SEM analysis tools. The conclusion of this study is that GSG has a positive effect on the performance of BOS fund management. However, the results of the calculation of value for money in the management and utilization of BOS funds are less economical and less efficient. So that the improved performance is not accompanied by economical and efficient management.</p> Sohidin Sohidin, Rahmawati Rahmawati, Djuminah Djuminah, Evi Gantyowati ##submission.copyrightStatement## https://journal.unnes.ac.id/sju/eeaj/article/view/75479 Sat, 30 Dec 2023 00:00:00 +0700 Influence of Work Motivation, Work Environment, and Employee Competence on Employee Performance Through Organizational Commitment as Intervening Variable https://journal.unnes.ac.id/sju/eeaj/article/view/75401 <p>Performance is an overview of the results of a program or policy to achieve organizational goals. Based on the initial observations related to the performance of the Gunungpati Sub-district Office employees, many issues were still found. They are to be evaluated and improved. This study examines the influence of work motivation, work environment, and employee competence on employee performance through organizational commitment as an intervening variable. The population and sample in this study were all employees of the Gunungpati Sub-district Office, namely 135 people. This study applied non-probability sampling with a saturated sampling technique. Data analysis methods were descriptive statistical and path analysis using the IBM SPSS Statistic 25. The results point out that four variables, namely work motivation, work environment, employee competence, and organizational commitment, partially have a positive and significant impact on employee performance. Path analysis test shows that three variables, namely work motivation, work environment, and employee competence, have a positive and significant effect on employee performance through organizational commitment as an intervening variable.</p> Agung Kuswantoro, Akmal Zaidaan ##submission.copyrightStatement## https://journal.unnes.ac.id/sju/eeaj/article/view/75401 Sat, 30 Dec 2023 00:00:00 +0700 Social Media Fatigue in the Healthcare Industry and its Impact on Environment and Energy Consumption https://journal.unnes.ac.id/sju/eeaj/article/view/75413 <p><span lang="EN-GB" style="font-size: 9.0pt; font-family: 'Times New Roman',serif;">The significant number of users on social media platforms (SMP) has shown a positive trend lately in the healthcare industry. However, the side effects of social media platforms can cause social media fatigue (SMF) and stress due to the information delivered. While this phenomenon still occurs, some evidence has also shown that users’ fatigue and stress from high social media consumption have been increasing. In addition, it can also reduce environmental activism and education, such as; activities that lead to electronic waste and energy consumption. To address this issue, this research will empirically examine the association between information quality and media richness of social media platforms towards social media fatigue and their implication for the environment and well-being in the healthcare industry. The purposive sampling is designed with 150 respondents using WhatsApp platforms as samples. To analyse the data, this study proposed a structural equation model (SEM) with PLS 3.3 as the tool of the quantitative approach. The findings from WhatsApp users show: (1) Information Quality (IQ) has negatively affected social media fatigue, where it is shown that the better the quality of information, the less fatigue the social media is, (2) Media Richness (MR) has negatively affected to the social media fatigue, it is shown that the richer the media, the less fatigue the social media is. In addition, to enrich the knowledge and fill the novelty, the practical implication of the research is also discussed in this paper.</span></p> Rayna Kartika ##submission.copyrightStatement## https://journal.unnes.ac.id/sju/eeaj/article/view/75413 Sat, 30 Dec 2023 00:00:00 +0700 Financial Performance and PROPER Ratings Impact on Corporate Environmental Responsibility Disclosure https://journal.unnes.ac.id/sju/eeaj/article/view/78199 <p>The corporate disclosure of environmental responsibility for companies is crucial in building transparency, trust and maintaining sustainability, showing their commitment to environmental sustainability. Corporate sustainability is closely related to the company's financial performance and external assessment. This research purposed to analyze the profitability, size and leverage as the corporate financial performance and PROPER rating as the external assessment on environmental evaluation. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021. This study uses panel data regression analysis with a regression model in the form of Random Effect Model and Moderating Regression Analysis using E views 12. The results of this study indicate that the average of environmental disclosure in Indonesian companies is still relatively low, and the environmental performance is in moderate condition. Profitability, leverage and company size can’t influence the environmental disclosure. And then, the environmental performance variable as a moderating variable cannot strengthen or weaken the effect of profitability, leverage and company size on corporate social responsibility disclosure. Future research is expected to look for other variables that are more closely related to corporate social responsibility disclosure.</p> Niswah Baroroh, Indah Anisykurlillah, F. R.W. Rizkiana, R. Setiyaningrum ##submission.copyrightStatement## https://journal.unnes.ac.id/sju/eeaj/article/view/78199 Wed, 27 Dec 2023 19:34:09 +0700 Environmental Accounting System Model in the Era Artificial Intelligence and Blockchain Technology: A Bibliometric Analysis https://journal.unnes.ac.id/sju/eeaj/article/view/78527 <p>Environmental accounting in the era artificial intelligence and blockchain technology is also being considered as a new direction. Artificial intelligence and blockchain technology have revolutionized how organizations carry out transactions and store information. This research aims to describe publication activity evolution, broaden the knowledge, identify the most representative authors and journals, and offer insight into potential new directions, especially regarding environmental accounting system model in the era artificial intelligence and blockchain technology. This research follows a process of systematic literature review. The publications used in&nbsp;&nbsp; this study are from 2009 to 2023. The data used in this study came from 77 sources in the form of 27 articles, 7 book chapters, 24 conference papers, 5 conference reviews, 13 editorials, and 1 short survey from 2018 to 2023. Network visualization result shows research related to the influence of these technologies has not been done much and works analyzing these influences are scarce especially about environmental accounting model recently. The findings of this study serve as a reference and provide direction for future researchers and provide mapping related to environmental accounting system model in the era artificial intelligence and blockchain technology.&nbsp; More research on the influence of these technologies are needed.</p> Richatul Jannah, Maylia Pramono Sari, Nanik Sri Utaminingsih, W. N. Halimah, P. T. Pradana, D. A. Rahmawati ##submission.copyrightStatement## https://journal.unnes.ac.id/sju/eeaj/article/view/78527 Sat, 30 Dec 2023 00:00:00 +0700