scholarly journals Green accounting, material flow cost accounting and environmental performance

Accounting ◽  
2020 ◽  
pp. 743-752
Author(s):  
I Gusti Ketut Agung Ulupui ◽  
Yunika Murdayanti ◽  
Astari Cita Marini ◽  
Unggul Purwohedi ◽  
Mardia Mardia ◽  
...  
Keyword(s):  
Environmental Performance ◽  
Material Flow ◽  
Cost Accounting ◽  
Green Accounting

scholarly journals EFEK GREEN ACCOUNTING TERHADAP MATERIAL FLOW COST ACCOUNTING DALAM MENINGKATKAN KEBERLANGSUNGAN PERUSAHAAN

2020 ◽  
Vol 4 (2) ◽  
pp. 166-186
Author(s):  
M. Wahyuddin Abdullah ◽  
Hernawati Amiruddin
Keyword(s):  
Material Flow ◽  
Cost Accounting ◽  
Green Accounting ◽  
Purposive Sampling

Penelitian ini bertujuan untuk menguji dan mengetahui efek green accounting terhadap material flow cost accounting dalam meningkatkan keberlangsungan perusahaan. Sampel yang digunakan dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2015-2017. Total sampel berjumlah 36 dari 4 perusahaan dengan menggunakan teknik purposive sampling. Metode analisis data menggunakan regresi berganda dan analisis regresi moderating dengan pendekatan nilai selisih mutlak. Analisis regresi linear berganda untuk hipotesis MFCA (biaya produksi, luas area pabrik, dan hasil/nilai produksi). Hasil penelitian menunjukkan bahwa MFCA (biaya produksi, dan hasil/nilai produksi) berpengaruh positif dan signifikan terhadap green accounting. MFCA (luas area pabrik) berpengaruh negatif dalam meningkatkan keberlangsungan perusahaan. Hasil penelitian terkait variabel moderating menunjukkan bahwa green accounting sebagai variabel moderating memperkuat hubungan antara MFCA (hasil/nilai produksi) dalam meningkatkan keberlangsungan perusahaan. Sebaliknya, dalam hipotesis keempat dan kelima green accounting melemahkan hubungan MFCA (biaya produksi, luas area pabrik) dalam meningkatkan keberlangsungan perusahaan.

scholarly journals Preliminary Design of Industrial Symbiosis of Smes Using Material Flow Cost Accounting (MFCA) Method

2018 ◽  
Vol 31 ◽  
pp. 04008
Author(s):  
Rahayu Siwi Dwi Astuti ◽  
Arieyanti Dwi Astuti ◽  
Hadiyanto
Keyword(s):  
Environmental Performance ◽  
Material Flow ◽  
Industrial Ecology ◽  
Flow Analysis ◽  
Cost Accounting ◽  
Industrial Symbiosis ◽  
Preliminary Design ◽  
Energy Flows ◽  
Material Energy ◽  
Major Industry

Industrial symbiosis is a collaboration of several industries to share their necessities such material, energy, technology as well as waste management. As a part of industrial ecology, in principle, this system attempts to emulate ecosystem where waste of an organism is being used by another organism, therefore there is no waste in the nature. This system becomes an effort to optimize resources (material and energy) as well as minimize waste. Considerable, in a symbiosis incure material and energy flows among industries. Material and energy in an industry are known as cost carriers, thus flow analysis in this system can be conducted in perspective of material, energy and cost, or called as material flow cost accounting (MFCA) that is an economic and ecological appraisal approach. Previous researches shown that MFCA implementation could be used to evaluate an industry’s environmental-related efficiency as well as in planning, business control and decision making. Moreover, the MFCA has been extended to assess environmental performance of SMEs Cluster or industrial symbiosis in SMEs Cluster, even to make preliminary design of an industrial symbiosis base on a major industry. This paper describes the use of MFCA to asses performance of SMEs industrial symbiosis and to improve the performance.

scholarly journals PENGARUH GREEN ACCOUNTING TERHADAP MFCA DALAM MENINGKATKAN KEBERLANGSUNGAN USAHA SERTA RESOURCE EFFICIENCY SEBAGAI VARIABEL MODERATING (STUDI KASUS PADA PERUSAHAAN PERAIH PENGHARGAAN INDUSTRI HIJAU YANG LISTING DI JII )

2021 ◽  
Vol 3 (1) ◽  
pp. 33
Author(s):  
Windasari Rachmawati ◽  
Abdul Karim
Keyword(s):  
Material Flow ◽  
Cost Accounting ◽  
Resource Efficiency ◽  
Green Accounting ◽  
Flow Management

ABSTRAKSIPenggunaan   istilah  green  accounting   pada  akhir-akhir   ini  mulai populer  dengan  semakin  meningkatnya  penelitian  yang mengangkat  Green Accounting di Indonesia. Green accounting berkaitan dengan informasi lingkungan  dan  sistem  audit  lingkungan  dan  telah  didefinisikan  sebagai 'identifikasi,  pelacakan,  analisis,  serta  pelaporan  dan  informasi  biaya  yang terkait  dengan  aspek  lingkungan  dari suatu  organisasi.  Peran  utama  green accounting adalah untuk mengatasi masalah lingkungan sosial, serta memiliki dampak  pada  pencapaian  pembangunan  berkelanjutan  dan  lingkungan  di negara  manapun,  yang  mempengaruhi  perilaku  perusahaan  dalam menghadapi isu-isu tanggung jawab sosial dan lingkungan.  MFCA merupakan alat kunci dari pendekatan manajemen disebut sebagai flow management yang bertujuan secara khusus untuk mengelola proses manufaktur yang berkaitan dengan aliran material, energi, dan data.Penelitian ini menggunakan alat uji statistic dengan uji moderasi yang diperoleh hasil bahwa Matterial flow cost accounting di ukur dari biaya produksi, luas area produksi dan hasil atau nilai produksi terhadap keberlangsungan usaha, dan green accounting tidak berpengaruh terhadap keberlangsungan usaha. Kata Kunci: Green accounting, Jakarta islamic index, material flow cost accounting, resource efficiency

Factors Affecting the Decision to Apply Material Flows Cost Accounting MFCA in Thai Nguyen Steel Production Enterprises

2020 ◽  
Vol 36 (3) ◽  
Author(s):  
Nguyen Thi Kim Huyen
Keyword(s):  
Production Process ◽  
Environmental Performance ◽  
Steel Production ◽  
Cost Accounting ◽  
Environmental Accounting ◽  
Production Costs ◽  
Accounting System ◽  
Material Flows ◽  
Factors Affecting ◽  
Legal Documents

Applying the Material Flows Cost Accounting method in Thai Nguyen steel enterprises is one of the solutions to improve the efficiency in the production process, using input materials, and environmental performance, as well as to measure more correctly the production costs based on the change of the price calculation basic. Identifying the factors which affect the decision on applying MFCA to the accounting process of Thai Nguyen steel production enterprises by a direct survey is carried out with 119 accountants and managers working at 13 steel enterprises. The results show that applying MFCA to the accounting process in these enterprises depends on the strategies, capacities, the accounting system of those enterprises, and the system of legal documents related to environmental accounting.

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