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All Journal Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Dwi Anisah
Program of Public Sector Financial Accounting, Department of Accounting, Politeknik Negeri Medan, Indonesia
Economics, Econometrics & Finance

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The The Influence of Material Flow Cost Accounting Implementation, Environmental Performance, and Environmental Disclosure on Sustainable Development Goals from an Islamic Perspective Meily Surianti; Anriza Witi Nasution; Dwi Anisah
Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Vol. 10 No. 2 (2026): Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/amwaluna.v10i2.9454

Abstract

Despite growing interest in sustainability accounting, little is known about how Material Flow Cost Accounting (MFCA), environmental performance, and environmental disclosure interact to support the Sustainable Development Goals (SDGs) from an Islamic perspective. This study examines manufacturing companies listed on the Indonesia Stock Exchange from 2021 to 2024. Using purposive sampling, it selected 34 companies and generated 136 firm-year observations from annual reports, sustainability reports, and PROPER ratings. The relationships were tested using multiple linear regression in SPSS 25. The results indicate that MFCA has a positive but statistically insignificant relationship with SDG achievement, indicating that the empirical evidence is insufficient to support the proposed relationship within the observed sample and period. By contrast, environmental performance and environmental disclosure have significant positive effects on SDG achievement. These findings imply that companies should improve environmental management, strengthen disclosure quality, and integrate MFCA more consistently into daily operations. From an Islamic perspective, these efforts reflect accountability, responsible resource use, and the avoidance of waste. The study’s novelty lies in combining MFCA, environmental performance, and environmental disclosure within an Islamic sustainability framework for Indonesian manufacturing firms.
Co-Authors Anriza Witi Nasution Meily Surianti