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All Journal Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal The Accounting Journal of Binaniaga Spatial : Wahana Komunikasi dan Informasi Geografi Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi Parameter Jurnal Akuntansi Keuangan dan Bisnis JAKPI Journal of Applied Business and Technology Reflection: Education and Pedagogical Insights PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING Luxury: Landscape of Business Administration Interconnection: An Economic Perspective Horizon Nexus Synergy: A Business Perspective Journal of Clinical Microbiology and Infectious Diseases JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Purbawidya: Jurnal Penelitian dan Pengembangan Arkeologi
Suhardjo
Institut Bisnis Dan Teknologi Pelita Indonesia
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Material Flow Cost Accounting (MFCA)-Driven Smart Goat Livestock Management System Prayetno, Muhammad Pringgo; Renaldo, Nicholas; Faruq, Umar; Junaedi, Achmad Tavip; Hutahuruk, Marice Br; Suhardjo, Suhardjo; Prihastomo, Arih Dwi; Nyoto, Nyoto; Panjaitan, Harry Patuan; Fransisca, Luciana
Luxury: Landscape of Business Administration Vol. 4 No. 1 (2026): Luxury: Landscape of Business Administration
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/luxury.v4i1.148

Abstract

The livestock sector plays a crucial role in food security and rural economic resilience; however, goat farming management in developing economies remains largely traditional and weakly integrated with structured environmental accounting systems. This study develops and validates a Material Flow Cost Accounting (MFCA)-Driven Smart Goat Livestock Management System, which integrates environmental management accounting, Internet of Things (IoT) monitoring, emission estimation, and artificial intelligence (AI)-based decision support within a unified digital platform. Using a design science research approach combined with field validation, the system was implemented in a medium-scale goat farm over a two-month period. The MFCA model quantified material inputs and outputs in both physical and monetary terms, including feed conversion, waste generation, and methane (CH₄) and nitrous oxide (N₂O) emissions based on IPCC Tier 1 guidelines. The results demonstrate improvements in feed efficiency (from 74% to 84%), mortality reduction (from 8% to 4%), increased data accuracy (from 60% to 92%), and a 22% improvement in eco-efficiency ratios. The AI module achieved 87% accuracy in estrus detection and 84% accuracy in early disease classification. The study extends MFCA application from manufacturing to biological production systems and introduces the concept of accounting-driven smart farming, where environmental accounting is embedded within digital infrastructure. The findings contribute to the advancement of Digital Environmental Management Accounting (Digital EMA) and provide a scalable model for sustainable livestock transformation in emerging economies.
Co-Authors Achmad Tavip Junaedi Aminuyati Amries Rusli Tanjung Amries Rusli Tanjung Andi Andi Andi Andi Andi Anton Anton Anton Anton Aprilia, Bord Nandre Aris Astuti Dara Anjeli Augustine, Yvonne Aulia Ramadhani Cecilia Cecilia, Cecilia Dadi Komardi Dalil, M Dalil, M. David David Davin, Michael Elian Dhea Anggelina Dilahk Yladbla Dodi Sofyan Arief, Dodi Sofyan Eddy, Pujiono Efi Rofianto Hia Emiliana Shania Meta Nahak Fadrul Fadrul Fadrul, Fadrul Fahmi Oscandar Fitri Yani Fransisca Hanita Rusgowanto Fransisca, Luciana Geovanie, Geovanie Gusrio Tendra Hadi, Syukri Haristan, Meiviana Harry Patuan Panjaitan Hinsatopa Simatupang Horsiando, Eric Hutahuruk, Marice Br I Gusti Ayu Asri Pramesti Ienne Yoseria Putri Ienne Yoseria Putri Indra Tri Mahayana Indrastuti, Sri Indri Yovita Intan Purnama Intan Purnama Jahrizal Jayawarsa, A.A. Ketut Jelia Juventia Jenny Angelica Jessen, Jessen Karina, Stefani Melisa Khomsiyah, Khomsiyah Komardi, Dadi Koto, Jaswar Kristy Veronica Kudri, Muhammad Wan Lutfi Yondri Mardhian, Deby Fajar Marice Br Hutahuruk Meyer, Kaspar Muhammad Adrian Agusta Mukhsin Mukhsin Murtanto Murtanto Musa, Sulaiman Nabila Hestia Namso Ukanahseil Napitupulu, Ryan Pardomuan Nicholas Renaldo Nicholas, Eric Novita Yulia Putri Nuriman M. Nur Nyoto Nyoto Nyoto, Nyoto Nyoto, Rebeccca La Volla Octavellyn, Shierly Onny Setyawan Pacquiao, Jose Rodrigo Panggabean, Jessylane Prayetno, Muhammad Pringgo Prihastomo, Arih Dwi Purnama, Intan Puspita Salfasari Putri, Novita Yulia Rahman, Sarli Ramadani, Yulita Remy, Adrian Rezenebe Ngameyga Udab Ricky Wijaya Rizaldi Putra Rizaldi Putra Rizki, Ludhang Pradipta Robert David Sabrina Sabnah Sari, Yunia Setyowati, Reny Sevendy, Tandy Siregar, Helly Aroza Siti Ngatikoh Sofyanto, Sofyanto Sri Susilawati Sucahyanto Suci Fitria Sari Sudarno Sudarno Sudarno Sugiyarti, Listya Suharti Suharti Suharti Sun, Lee Ho Suranto, Agung Surya Safari SD Sutandijo, Sutandijo Suyono Suyono SUYONO Suyono Suyono Tandy Sevendy Tandy Sevendy Teddy Chandra Tri Wijayanti, Firdha Umar Faruq Veronica, Kristy Wahid, Nabila Wati, Yenny Widi, Rahma Wijaya, Boyke Wilda Susanti Wiliani, Novi Wulandari, Felia Resha Yolanda Pitra Kusumadewi Yunia Sari Yusnidar Yusnidar Yusrizal Yusrizal