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p-Index From 2021 - 2026
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All Journal Jurnal Ekonomika Manajemen Dan Bisnis JAKBS
Imelia Sari
Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Riau
Economics, Econometrics & Finance Education

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A Systematic Review: Riset Material Flow Cost Accounting di Indonesia Imelia Sari; Putri Purnama Dewi; Zul Azmi
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 4 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i4.4043

Abstract

This study presents a systematic review of 15 research articles on Material Flow Cost Accounting (MFCA) conducted in Indonesia between 2020 and 2025. Using the Systematic Literature Review (SLR) approach, this paper aims to map the development, focus areas, and practical implementation of MFCA within the Indonesian context. The reviewed studies were published in nationally accredited journals SINTA and Scopus. Thematic and bibliometric analyses were applied to identify research trends by topic, method, industrial sector, and findings. The results indicate that MFCA research in Indonesia has grown significantly during the period, with dominant themes related to manufacturing efficiency, green accounting integration, environmental performance, and sustainable development. Most studies confirm that MFCA improves material efficiency, reduces waste, and enhances both economic and environmental performance, particularly when combined with Green Accounting and Environmental Management Accounting (EMA). However, MFCA adoption remains limited due to low managerial awareness, weak accounting information systems, and the absence of national implementation guidelines. This review concludes that MFCA holds strong potential to advance corporate sustainability in Indonesia if supported by institutional commitment, stakeholder collaboration, and digital transformation. Future research should expand MFCA applications in service, agricultural, and cross-industry sectors.
A Literature Review : Riset Intellectual Capital di Indonesia Imelia Sari; Zul Azmi; Suraya Nadella; Nola Rahma Diny; Cahayu Prildana Harefa
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 4 No. 2 (2025): Juli-Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v4i2.3395

Abstract

This study aims to analyze trends and developments in research on Intellectual Capital (IC) in Indonesia during the 2020–2024 period using a Systematic Literature Review (SLR) approach. Thirty-five articles from SINTA and Scopus-accredited journals were used as the unit of analysis, classified by main topic, industry sector, methodological approach, and number of citations. The results show that the most frequently studied topic is the influence of IC on firm value, followed by IC coverage (ICD) and financial performance. Most studies use a quantitative approach with secondary data, while qualitative and multidimensional approaches are still very limited. The manufacturing sector dominates the research objects, with low representation of other knowledge-intensive sectors. Furthermore, the use of strategic management theories such as the Resource-Based View (RBV) and Knowledge-Based View (KBV) is not optimal. This study contributes to describing the direction and outlook of IC research in Indonesia and recommends the need for a more exploratory, cross-sectoral, and theoretically sound approach for the development of future IC studies.
Co-Authors Azmi, Zul Cahayu Prildana Harefa Nola Rahma Diny Putri Purnama Dewi Suraya Nadella