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All Journal JDM (Jurnal Dinamika Manajemen) Economic Education Analysis Journal EBSJ Proceeding of National Conference on Accounting & Finance Enrichment : Journal of Management JIEB : Jurnal Ilmiah Ekonomi Bisnis Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Edunomics Journal AKSELERASI: Jurnal Ilmiah Nasional Jurnal Pengabdian Ilung (Inovasi Lahan Basah Unggul) KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi JWM (JURNAL WAWASAN MANAJEMEN) EJOIN : Jurnal Pengabdian Masyarakat JOURNAL OF WETLANDS ENVIRONMENTAL MANAGEMENT Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Inspirasi: Jurnal Pengabdian Masyarakat Jurnal Ekonomi dan Bisnis
Monica Rahardian Ary Helmina
Universitas Lambung Mangkurat
Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Journal : EBSJ

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Driving Sustainable Development Through MFCA and Green Accounting: The Role of Resource Efficiency Sartika, Dewi; Helmina, Monica Rahardian Ary; Nor, Wahyudin
Economics and Business Solutions Journal Vol. 9 No. 1 (2025): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v9i1.11917

Abstract

This study aims to analyze the influence of Material Flow Cost Accounting (MFCA) and Green Accounting on Sustainable Development, with Resource Efficiency as a moderating variable. The independent variables in this study are Material Flow Cost Accounting and Green Accounting, while the dependent variable is Sustainable Development. Resource Efficiency serves as the moderating variable. The population in this study consists of employees working in consumer non-cyclical companies listed on the Indonesia Stock Exchange (IDX). The sample was selected using a simple random sampling technique, with a total of 84 respondents. Data were analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method. The results show that Material Flow Cost Accounting and Green Accounting have a significant influence on Sustainable Development. Furthermore, Resource Efficiency strengthens the relationship between MFCA and Green Accounting with Sustainable Development
Co-Authors Afhani Fizi Ahmad Habibi Arrasyid Ahmad Rifani Alfian Alfian Alfian Alfian Alfian Misran Andri Prastiwi Annisa, Rizqi Atma Hayat Ayu Oktaviani Chairina Chairina, Chairina DEWI SARTIKA Erdilla Noormulia Raysalefty fatimah Fatimah Fizi, Afhani Hapijah, Salma Ibnu Sutomo Imam Ghozali Jaka Isgiyarta Meina Wulansari Yusniar Mellani Yuliastina Muhammad Setiawan Muhammad Yasin Muhammad Yasin Mutma’innah, Siti Nanik Sri Utaminingsih Novika Rosari Novita Weningtyas Respati Pramono, Maylia Pusvita Indria Mei Susilowati Ramadhanti, Selvia Raudhatul Hidayah Retno Indah Hernawati Rusma Nailiah Safitri, Nurhalisa Salma Hapijah Selvia Ramadhanti Siti Mutmainnah Susilowati, Pusvita Mei Sutomo, Ibnu Wahyudin Nor Weningtyas, Novita Widitha Puteri Wadana Wulandari, Niki