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Journal : Luxury: Landscape of Business Administration

Big Data Analytics for Demand Forecasting in the Mushroom Supply Chain Renaldo, Nicholas; Veronica, Kristy; Junaedi, Achmad Tavip; Suhardjo, Suhardjo; Tanjung, Amries Rusli; Indrastuti, Sri; Susanti, Wilda; Koto, Jaswar; Musa, Sulaiman; Wahid, Nabila
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.v4i1.138

Abstract

The mushroom industry plays an increasingly important role in the agri-food sector due to rising demand for nutritious, functional, and sustainable food products. However, the mushroom supply chain faces significant challenges related to perishability, short shelf life, and demand uncertainty, which often result in inventory losses and inefficiencies. This study examines the role of big data analytics capability in enhancing demand forecasting accuracy and its impact on supply chain performance within the mushroom industry. Using a quantitative explanatory research design, data were collected through a structured questionnaire survey of mushroom supply chain actors, including producers, processors, distributors, and retailers. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results reveal that big data analytics capability has a significant positive effect on demand forecasting accuracy and supply chain performance. Furthermore, demand forecasting accuracy partially mediates the relationship between big data analytics capability and supply chain performance. These findings highlight the strategic importance of data-driven forecasting in managing demand uncertainty and improving operational efficiency in perishable agribusiness supply chains. This study contributes to the literature by extending big data analytics and demand forecasting research to the mushroom industry, providing both theoretical insights and practical implications for enhancing supply chain sustainability and competitiveness.
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.