https://jurnal.seaninstitute.or.id/index.php/marekonomi <p align=" justify"><strong>Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi)</strong> is a journal in the field of Management, Accounting and the Cluster of Economic Sciences with the scope of Development Economics, Accounting, Sharia Economics, Banking, Taxation, Commercial Insurance (Loss), Economic Education, Accounting Education, Cooperative Economics Education, Management, Sharia Management, Financial Administration (Office, Tax, Hotel, Logistics, and others), Marketing, Transportation Management, Industrial Management, Informatics Management, Secretariat, Business Economics, E-business, Consumer Behavior, Entrepreneurship, Finance, Public Policy, Human Resource Management, Organizational Behavior, Management Marketing, Quality of Service, Banking Accounting, Accounting Information Systems, Accounting Education, Taxation, Capital and Investment Markets, SME Accounting, Rural Credit Institution Accounting, And other related fields of science.</p> <p align=" justify"><strong>Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi)</strong> is published 2 times a year ( October and April) and published by the SEAN Institute. We invite researchers to submit their best papers according to the scope described.</p> SEAN Institute en-US MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi 2986-5689 https://jurnal.seaninstitute.or.id/index.php/marekonomi/article/view/1159 <p>Environmental Management Accounting (EMA) has become an important management accounting approach for managing environmental costs and improving sustainable corporate performance. However, previous studies have produced inconsistent findings regarding the relationship between EMA and corporate performance. This study aims to analyze the influence of EMA on corporate performance and examine the role of management commitment as a moderating variable. A Systematic Literature Review was conducted using a qualitative descriptive approach following the PRISMA 2020 guidelines. Articles were retrieved from Scopus, Google Scholar, and SINTA using relevant keywords and limited to publications from 2020 to 2025. Of the 87 articles initially identified, 32 met the inclusion criteria and were analyzed using content analysis. The findings show that 24 articles (75%) reported a positive influence of EMA on corporate performance, whereas eight articles (25%) identified insignificant, indirect, or relatively weak effects. EMA improves performance by supporting environmental cost control, resource efficiency, waste reduction, managerial decision-making, and environmental strategy implementation. However, its effectiveness depends on contextual factors, including industry characteristics, firm size, implementation maturity, innovation, and environmental management systems. Management commitment strengthens the relationship between EMA and corporate performance through policy support, resource allocation, employee involvement, and the integration of environmental information into strategic decision-making. Therefore, companies should integrate EMA into their management and sustainability strategies and reinforce its implementation through consistent management commitment.</p> Irna Maya Sari Ririn Sari Dewi Copyright (c) 2026 MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi 2026-09-12 2026-09-12 5 01 1 18 https://jurnal.seaninstitute.or.id/index.php/marekonomi/article/view/1014 <p>This study aims to find out and examine the Influence of Profitability, Firm Size, Liquidity, and Leverage on Dividend Policy in Manufacturing Companies in the Food and Beverage Sub-Sector for the Period 2022 to 2024. The nature of this research approach is quantitative by utilizing secondary data sourced from the company's annual financial statements listed on the IDX. All manufacturing companies in the food and beverage sub-sector listed on the IDX for the period 2022 to 2024 include the population of this study, which is a total of ninety-five companies. The samples obtained through purposive sampling techniques were twenty-eight companies. In conclusion, the Dividend Policy is not influenced by Profitability partially, the Dividend Policy is positively influenced by Firm Size in part, the Dividend Policy is not influenced by Leverage in part, the Dividend Policy is not influenced by Liquidity in part. The Dividend Policy is influenced by Profitability, Firm size, Liquidity, and Leverage simultaneously.</p> Anastasya Anastasya Fenny Krisna Marpaung Copyright (c) 2026 MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi 2026-09-18 2026-09-18 5 01 19 29