Sustainable development: through the implementation of green accounting and material flow cost accounting
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Published:
Aug 30, 2024
Keywords:
Green Accounting, Material Flow Cost, Sustainable Development
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Economy
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Abstract
The background of this research is based on the importance of public awareness of environmental preservation. Currently, companies are required to carry out environmentally friendly business. Application of Green Accounting and Material Flow Cost Accounting to Sustainable Development, which includes four main aspects: economic, environmental, social and technological. Great attention to the imbalance between these aspects is the main focus of various parties. Currently, people will tend to use products from companies that implement green industry. Problems: An increase in the earth's average temperature can cause climate changes that are difficult to predict and extreme. The aim of the research is to analyze the effect of implementing green accounting, environmental performance and material flow cost accounting on the sustainable development of manufacturing companies on the Indonesian Stock Exchange. The population used in this research are companies listed on the Indonesia Stock Exchange 2021-2023. The sampling technique in this research used purposive sampling, so that a sample of 33 companies was obtained. The data used in this research is secondary data originating from the company's annual report. The analytical method used is multiple linear regression. It is hoped that the research results will be availableThe Effect of Implementing Green Accounting, Environmental Performance andMaterial Flow Cost Accounting for Sustainable Development of Manufacturing Companies on the Indonesian Stock Exchange
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How to Cite
Lubis, I. T. . and Aristantya, S. . (2024) “Sustainable development: through the implementation of green accounting and material flow cost accounting”, Jurnal Mantik, 8(2), pp. 942-949. doi: 10.35335/mantik.v8i2.5341.
References
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Senadheera, S. S., Gregory, R., Rinklebe, J., Farrukh, M., Rhee, J. H., & Ok, Y. S. (2022). The development of research on environmental, social, and governance (ESG): A bibliometric analysis. Sustainable Environment, 8(1). https://doi.org/10.1080/27658511.2022.2125869
Sri Werastuti, D. N. (2020). Sustainability Balanced Scorecard and Management Communication in Evaluating A Company’s Performance. Jurnal Ilmiah Akuntansi Dan Bisnis, 16(1), 45. https://doi.org/10.24843/jiab.2021.v16.i01.p03
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Susanti, I. D., Hertati, L., & Putri, A. U. (2023). the Effect of Green Accounting and Environmental Performance on Company Profitability. Cashflow?: Current Advanced Research on Sharia Finance and Economic Worldwide, 2(2), 320–331. https://doi.org/10.55047/cashflow.v2i2.552
Ulupui, I. G. K. A., Murdayanti, Y., Marini, A. C., Purwohedi, U., Mardi, & Yanto, H. (2020). Green accounting, material flow cost accounting and environmental performance. Accounting, 6(5), 743–752. https://doi.org/10.5267/j.ac.2020.6.009
Wiredu, I., Osei Agyemang, A., & Agbadzidah, S. Y. (2023). Does green accounting influences ecological sustainability? Evidence from a developing economy. Cogent Business and Management, 10(2). https://doi.org/10.1080/23311975.2023.2240559
Aristantya, S. (2023). Enrichment?: Journal of Management Analysis of preparation of financial statements based on. Enrichment: Journal of Management, 12(6).
DAROMES, F. E., Ono, Y., & Kampo, K. (2024). Green Accounting, Material Flow Cost, And Environmental Performance as Predictors of Corporate Sustainability. Indonesian Journal of Accounting and Governance, 7(2), 49–83. https://doi.org/10.36766/ijag.v7i2.398
ENDIANA, I. D. M., DICRIYANI, N. L. G. M., ADIYADNYA, M. S. P., & PUTRA, I. P. M. J. S. (2020). The Effect of Green Accounting on Corporate Sustainability and Financial Performance. Journal of Asian Finance, Economics and Business, 7(12), 731–738. https://doi.org/10.13106/jafeb.2020.vol7.no12.731
Gonzalez, C. C., & Peña-Vinces, J. (2023). A framework for a green accounting system-exploratory study in a developing country context, Colombia. Environment, Development and Sustainability, 25(9), 9517–9541. https://doi.org/10.1007/s10668-022-02445-w
Indriastuti, M., & Mutamimah, M. (2023). Green Accounting and Sustainable Performance of Micro, Small, and Medium Enterprises: The Role of Financial Performance as Mediation. The Indonesian Journal of Accounting Research, 26(02), 249–272. https://doi.org/10.33312/ijar.691
Jeanice, J., & Kim, S. S. (2023). Pengaruh Penerapan ESG Terhadap Nilai Perusahaan di Indonesia. Owner, 7(2), 1646–1653. https://doi.org/10.33395/owner.v7i2.1338
Kokubu, K., Kitada, H., Nishitani, K., & Shinohara, A. (2023). How material flow cost accounting contributes to the SDGs through improving management decision-making. Journal of Material Cycles and Waste Management, 25(5), 2783–2793. https://doi.org/10.1007/s10163-023-01696-7
Loen, M. (2018). Penerapan Green Accounting Dan Material Flow Cost Accounting (Mfca)Terhadap Sustainable Development. Jurnal Akuntansi Dan Bisnis Krisnadwipayana, 5(1), 1–14. https://doi.org/10.35137/jabk.v5i1.182
Lubis, I. T., Ningsi, E. H., Aristantya, S., Rizki, I. H., & Kaur, M. (2020). Pengaruh Firm Size, Likuiditas, dan Kepemilikan Manajerial Terhadap Dividen Payout Ratio pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI). Jurnal Ilmiah Simantik, 4(2), 232–241.
Marota, R. (2017). Green Concepts and Material Flow Cost Accounting Application for Company Sustainability. Indonesian Journal of Business and Entrepreneurship, 3(1), 43–51. https://doi.org/10.17358/ijbe.3.1.43
Mukwarami, S., & van der Poll, H. M. (2024). Critical environmental management accounting practices influencing service delivery of growing cities in a developing economy: a review and conceptual framework. Environment Systems and Decisions, Hossain 2018. https://doi.org/10.1007/s10669-023-09960-9
Novi Andari, R., & Fitria, R. (2023). Village Funds Policy and its Impact on Improvement and Autonomy Status of Villages in Indonesia. KnE Social Sciences, 2023(1), 1–30. https://doi.org/10.18502/kss.v8i11.13537
Oktadifa, R. M., & Widajantie, T. D. (2023). Pengaruh Penerapan Green Accounting, Material Flow Cost Accounting, dan Environmental Performance terhadap Profitabilitas Perusahaan. Al-Kharaj?: Jurnal Ekonomi, Keuangan & Bisnis Syariah, 6(3), 2896–2909. https://doi.org/10.47467/alkharaj.v6i3.4743
Pattiasina, V., Papua, U. Y., Wati, I., Papua, U. Y., Noch, M. Y., & Papua, U. Y. (2022). Pengaruh Pengetahuan Perpajakan, Pelayanan Pajak, Sanksi Perpajakan, Dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak. December.
Rahman, S. ur, & Nguyen-Viet, B. (2023). Towards sustainable development: Coupling green marketing strategies and consumer perceptions in addressing greenwashing. Business Strategy and the Environment, 32(4), 2420–2433. https://doi.org/10.1002/bse.3256
Rahmaniati, N. P. G., & Ekawati, E. (2024). The role of Indonesian regulators on the effectiveness of ESG implementation in improving firms’ non-financial performance. Cogent Business and Management, 11(1). https://doi.org/10.1080/23311975.2023.2293302
Selpiyanti, S., & Fakhroni, Z. (2020). Pengaruh Implementasi Green Accounting dan Material Flow Cost Accounting Terhadap Sustainable Development. Jurnal ASET (Akuntansi Riset), 12(1), 109–116. https://doi.org/10.17509/jaset.v12i1.23281
Senadheera, S. S., Gregory, R., Rinklebe, J., Farrukh, M., Rhee, J. H., & Ok, Y. S. (2022). The development of research on environmental, social, and governance (ESG): A bibliometric analysis. Sustainable Environment, 8(1). https://doi.org/10.1080/27658511.2022.2125869
Sri Werastuti, D. N. (2020). Sustainability Balanced Scorecard and Management Communication in Evaluating A Company’s Performance. Jurnal Ilmiah Akuntansi Dan Bisnis, 16(1), 45. https://doi.org/10.24843/jiab.2021.v16.i01.p03
Sugiyono. (2018). Sugiyono Metode Penelitian Kuantitatif Kualitatif. Metode Penelitian Kuantitatif Kualitatif.
Sulistiyani, M., & Fachriyah, N. (2019). Pengaruh Penghargaan Finansial, Pengakuan Profesional, Lingkungan Kerja, PertimbanganPasar Kerja, Dan Personalitas TerhadapPemilihan Karir Mahasiswa Akuntansi SebagaiAkuntan Publik(Studi Empiris Pada Mahasiswa S1 AkuntansiKota Malang). Jurnal Ilmiah Mahasiswa FEB, 7(2), 1–19.
Susanti, I. D., Hertati, L., & Putri, A. U. (2023). the Effect of Green Accounting and Environmental Performance on Company Profitability. Cashflow?: Current Advanced Research on Sharia Finance and Economic Worldwide, 2(2), 320–331. https://doi.org/10.55047/cashflow.v2i2.552
Ulupui, I. G. K. A., Murdayanti, Y., Marini, A. C., Purwohedi, U., Mardi, & Yanto, H. (2020). Green accounting, material flow cost accounting and environmental performance. Accounting, 6(5), 743–752. https://doi.org/10.5267/j.ac.2020.6.009
Wiredu, I., Osei Agyemang, A., & Agbadzidah, S. Y. (2023). Does green accounting influences ecological sustainability? Evidence from a developing economy. Cogent Business and Management, 10(2). https://doi.org/10.1080/23311975.2023.2240559
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