This study aims to transform the synthesis of qualitative data into quantitative analysis through a meta-analytic approach in environmental management accounting. With the growing global attention towards environmental issues, companies face challenges in reducing their carbon footprint and enhancing energy efficiency. This research identifies and analyzes corporate strategies to achieve these objectives and evaluates their long-term sustainability. Additionally, it explores the adoption of innovative technologies such as IoT and AI in environmental management accounting and examines the impact of environmental policies on corporate accounting practices. Through a meta-analysis of 359 articles from various academic databases, it was found that innovative technologies significantly enhance environmental management, and stringent environmental policies promote corporate sustainability practices. This study contributes theoretically by integrating technological innovations into environmental accounting practices and developing a new analytical model. Future research directions include longitudinal studies, contextual analysis, and the development of sustainability performance indicators.

This study investigates the behavior and determinants of household savings in rural and urban areas of North Sulawesi, Indonesia, in the context of ongoing global economic uncertainty and national fiscal tightening. Using a dynamic econometric approach through the Partial Adjustment Model (PAM), the analysis evaluates the influence of real interest rates, Gross Regional Domestic Product (GRDP), and the productive-age population on savings patterns from 2012 to 2022. The results indicate that GRDP and demographic structure significantly affect household savings in both urban and rural contexts, while the interest rate variable becomes insignificant, particularly during crisis periods. These findings reflect structural challenges in Indonesia's macroeconomic management, where recent austerity measures-though intended to stabilize public finances-have yielded limited impact on economic growth and household welfare. The study underscores the importance of regionally inclusive financial policies, especially in resource-rich yet economically vulnerable areas like North Sulawesi, where dual dependence on mining and agriculture shapes complex household financial behavior. Insights from this research contribute to the broader discourse on financial resilience in emerging economies and the role of householdlevel adjustments in shaping national recovery trajectories.