Green Supply Chain: Studi Keterkaitannya  dengan Kinerja Lingkungan  dan Kinerja Finansial

Ayu Rohdayatin; Pudjo Sugito; Krisnawuri Handayani

doi:10.26905/jmdk.v6i2.2513

Green Supply Chain: Studi Keterkaitannya dengan Kinerja Lingkungan dan Kinerja Finansial

Ayu Rohdayatin, Pudjo Sugito, Krisnawuri Handayani

Abstract

This study aims to analyze the linkage of green supply chain management, environmental performance and financial performance. The research population are all restaurants in Malang with propotional random sampling as sampling technique. Primary data analysis technique using Partial Least Square (PLS). The result shows :1) green supply chain effect on financial performance, 2) green supply chain effect on to environmental performance, 3) environmental performance has no effect to financial performance, and 4) environmental performance does not mediate the influence of green supply chain to financial performance. It means, green supply chain is very important to improve financial performance, but environmental performance has not become a mediator in improving financial performance at restaurant business in Malang.

https://doi.org/10.26905/jmdk.v6i2.2513

Keywords

environmental performance, green supply chain, financial performance

Full Text:

PDF

References

Agus Indrio, Gitusudarmo. Basri. (2002). Manajemen Keuangan. BPFE. Yogyakarta

Anwar, Sariyun Naja. (2013), Manajemen Rantai Pasokan (Supply Chain Management): Konsep dan Hakikat. Jurnal Ekonomi. 1(4):16-24.

Arikunto, Suharsimi.1993. Prosedur Penelitian Suatu Pendekatan Praktek. Rineka Cipta. Jakarta.

Bastian, Indra. 2006. Akuntansi Sektor Publik: Suatu Pengantar Erlangga. Jakarta.

Beamon, B.M., 1999, Measuring Supply chain Performance, International Journal of Operation and Production Management, 5(3): 126-138

Bloemhuf-Ruwaard, J.M., P. van Beck, L. Hordijk, dan L.N. van Wassenhove. (1995) Interactions between operational and environmental management. 1995. European Journal of Operational Research. 8(5): 25-35.

Caniëls et all (2016), Implementing green supply chain practices: an empirical investigation in the shipbuilding industry, Mritime Policy & Management Journal, 43(8): 1005–1020.

Delen, D., Kuzey, C. & Uyar, A.. 2013. Measuring Firm Performance Using Finansial Aatios : A Decision Tree Approach. Expert Systems With Applications.

Dheeraj. Namdev, Vishal. An Overview of Green Supply Chain Management in India. 2012. Research Journal of Recent Sciences. 1(6): 70-82.

Diab et all (2015), The Impact of Green Supply Chain Management Practices on Organizational Performance: A Study of Jordanian Food Industries, Journal of Management and Sustainability; 5(1): 149-157.

Ferdinand. 2013. Metode Penelitian Manajemen: Pedoman Penelitian untuk skripsi, Tesis dan Disertai Ilmu Manajemen. Semarang: Universitas Diponegoro.

Fleury, Davies. 2012. Sustainable supply chains—minerals and sustainable development, going beyond the mine. Resource Policy 37.

Gilbert, S. 2000. Greening supply chain: Enhancing competitiveness through green productivity.Tokyo: Asian Productivity Organization.

Ghozali, Imam, 2011, Structural Equation Modeling Metode Alternatif Dengan Partial Least Square (PLS) Edisi 3, Badan Penerbit Universitas Diponegoro. Semarang.

Handfield. Nichols. 2002. Supply chain redesign: Transforming supply chains into integrated value systems. New Jersey: Finansial Times Prentice Hall.

Ikhsan, Arfan. 2008. Akuntansi Lingkungan dan Pengungkapannya. Graha ilmu Yogyakarta.

Indrajit, R.E. Pranoto, R. D. 2005. Konsep manajemen suplly chain: cara baru memandang rantai penyediaan barang. Grasindo. Jakarta.

Kim, M. & Chai, S. (2017), Implementing Environmental Practices for Accomplishing Sustainable Green Supply Chain Management, Sustainability Journal,9: 1-17

Kurien, G.P et al. Performance measurement systems for green supply chains using modified balanced score card and analytical hierarchical process. 2012. Academic Journals. 36(10): 101-112.

Lankoski, Leena. 2000. Determinants of Environmental Profit. An Analysis of the Firm-Level Relationship Between Environmental Performance and Economic Performance. Helsinki University of Technology.

Manrique S.& Ballester, C.P.M. (2017), Analyzing the Effect of Corporate Environmental Performance on Corporate Finansial Performance in Developed and Developing Countries, Journal of Sustainability, 9: 1-30.

Ninlawan, C. Seksan, P. Tossapol, K. Pilada, W. 2010, The Implementation of Green Supply Chain Management Practices in Electronics Industry. Proceeding of the International Multi Converence of Engineers and Computer Scientists, 3:210-220.

Noor, Juliansyah. 2012. Metodologi Penelitian. Kencana Prenada Media Group. Jakarta.

Nurhasanah. 2009. Penentuan Kadar COD (Chemical Oxygen Demand) pada Limbah Cair Pabrik Kelapa Sawit, Pabrik Karet dan Domestik. Medan : Universitas Sumatera Utara.Padil, dkk. 2006. Pembuatan Arang Aktif dari Sisa Pembuatan Asap Cair. Pekanbaru : Universitas Riau.

Purnomo, P.K. & Widianingsih, L.P. (2012) pada artikelnya The Influence of Environmental Performance on Finansial Performance with Corporate Social Responsibility (CSR) Disclosure as a Moderating Variable: Evidence from Listed Companies in Indonesia, Rev. Integr. Bus. Econ. Res. 1(1): 57-69.

Pishvaee, M.S. Razmi, J. 2012. Environmental Supply Chain Network Design Using Multi Objective Fuzzy Mathematical Programming. Applied Mathematical Modelling.

Penfield, P. 2007. Sustainability can be competitive advantage. Whitman School of Management.

Peraturan Pemerintah Nomor 27 Tahun 2012 Tentang Izin Lingkungan.

Presiden republik Indonesia. Keputusan Presiden No.74 Tahun 2001 tentang Tata Cara Pengawasan Penyelenggaraan Peraturan Daerah.

Purnomo, Agus. Penentuan Rute Pengiriman Menggunakan metode Clark and Wright Heuristic (stusi kasus di PT Teh Botol Sosro Bandung). 2010. Jurnal Logistik Bisnis Politeknik Pos Indonesia. 1(2): 97- 117.

Puryono, Daniel. Mustafid. Jie, Ferry. Penerapan Green Supply Chain Management Untuk Peningkatan Kinerja Keuangan Perusahaan. 2016. Journal Sistem Informasi Bisnis 2:65-76.

Sarumpet, S. (2005), The Relationship between Environmental Performance and Finansial Performance of Indonesian companies, Jurnal Akuntansi & Keuangan, 7(2): 89-98.

S. Munawir. 2007. Analisis Laporan Keuangan Edisi Empat. PT. Liberty. Yogyakarta. Simchi-Levi et al. 2000. Designing and Managing the Supply Chain: Concepts, Strategies and Case Studies. McGraw-Hill International Edition. Singapore.

Srivastava, S.K. Green Supply-Chain Management: A State-Of-The-Art Literature Review. 2007. International Journal of Management Reviews. 9: 53- 80.

Suharto, Ign. 2011. Limbah Kimia dalam Pencemaran Air dan Udara. CV. Andi Offset. Yogyakarta.

Sundarakani, B. Souza R. Goh, M. 2010. Modelling Carbon Footprints Across The Supply Chain. Internasional Journal Production Economics. 128: 43-50.

Suratno, Darsono, dan Siti Mutmainah. 2006. Pengaruh Environmental Performance Terhadap Environmental Disclosure Dan Economic Performance: Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Jakarta Periode 2001-2004. SNA IX Padang. 23-26 Agustus.

Tobing, B. 2015. Rantai Pasok Produk Pangan (Food Supply Chain), http://supplychainindonesia.com/new/rantai-pasok-pangan-food supplychain/. online accessed on 26 oktober 2016.

Toke, L,K.. R, C, Gupta. Milind Dandekar. 2010. Green Supply Chain Management; Critical Research and Practices. Proceedings of the 2010 International Conference on Industrial Engineering and Operations Management. Dhaka, Bangladesh.

Vincenzo et,.al. (2010). Handbook of Partial Least Square. Springer-Verlag Berlin Heidelberg

Zhu, Q. Sarkis J. Lai K.. Initiatives And Outcomes Of Green Supply Chain Management Implementation by Chinese Manufacturers. Journal of Environmental Management 8(5):11-23.

DOI: https://doi.org/10.26905/jmdk.v6i2.2513