ENVIRONMENTAL MANAGEMENT ACCOUNTING IN THE ENERGY TRANSITION: A HIGHER-ORDER MODEL OF BUSINESS TRANSFORMATION AND COASTAL MSME RESILIENCE. JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi)., [S. l.], v. 13, n. 2, p. 1034–1054, 2026. DOI: 10.35794/xfrpz287. Disponível em: https://ejournal.unsrat.ac.id/v3/index.php/jmbi/article/view/70478. Acesso em: 30 oct. 2026.