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All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Manajemen STIE Muhammadiyah Palopo Owner : Riset dan Jurnal Akuntansi Jurnal Revenue : Jurnal Ilmiah Akuntansi Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) Jurnal Abdimas Bina Bangsa Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Indonesian Collaboration Journal of Community Services (ICJCS) LAWSUIT JURNAL PERPAJAKAN
Riyanthi Idayu
Universitas Bina Bangsa
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Journal : Jurnal Revenue : Jurnal Ilmiah Akuntansi

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PENERAPAN GREEN ACCOUNTING DAN MATERIAL FLOW COST ACCOUNTING TERHADAP SUSTAINABLE DEVELOPMENT Dina Khairuna Siregar; Ria Hindriani; Riyanthi Idayu; Mohamad Husni
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i2.365

Abstract

The aim of this research is to analyze the application of Green Accounting and Material Flow Cost Accounting to Sustainable Development. The research method uses quantitative descriptive methods. The population in this study was 89 basic industry and chemical sector companies registered on the IDX for the 2018-2022 period and the total sample obtained was 15 companies. The research sample was taken using a purposive sampling method and the data source used was secondary data in the form of the company's annual financial report. Data analysis techniques use descriptive statistical tests, t tests and F tests using SPSS 25. The results of this research partially prove that the implementation of Green Accounting has no effect on Sustainable Development. This happens because companies have not fully implemented green accounting practices consistently in their business operations so that it does not affect Sustainable Development. Apart from that, the results of this research also prove that the application of Material Flow Cost Accounting has an effect on sustainable development. This happens if the company carries out MFCA, the company can manage costs and achieve efficiency and reduce production waste so that company profits increase, thus influencing sustainable development. And simultaneously, this research proves that Green Accounting and Material Flow Cost Accounting have an effect on Sustainable Development
Co-Authors Angga Anggriawan Aris Trismayadi Nurizki Aski Atsriya Pramudiaspuri As’ari As’ari Dedi Sutendi Desi Novitasari DINA KHAIRUNA SIREGAR Efi Tajuroh Afiah Mochamad Fahru Komarudin Mohamad Husni Mohamad Husni Mohamad Husni Mohamad Husni Nana Supriyatna Ria Hindriani Selda Setianti Suhandi Suhandi Sunaryo, Deni Wenny Ariesta Apriliani Widya Ningsih