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All Journal Jurnal Sistem Komputer Journal of the Medical Sciences (Berkala Ilmu Kedokteran) Medali Jurnal : Media Dental Intelektual Padjadjaran Journal of Dentistry Phinisi Integration Review Jurnal SOLMA Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Padjadjaran Journal of Dental Researchers and Students Bilancia : Jurnal Ilmiah Akuntansi Jurnal Mnemonic LEARNING : Jurnal Inovasi Penelitian Pendidikan dan Pembelajaran Jurnal Akuntansi Keuangan dan Bisnis Journal of Applied Business and Technology IJRETINA - International Journal of Retina Reflection: Education and Pedagogical Insights Luxury: Landscape of Business Administration Interconnection: An Economic Perspective Horizon JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Suhardjo Suhardjo
Radiology Lab, Faculty of Dentistry, Universitas Padjajaran
Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Medicine & Pharmacology Neuroscience Public Health 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 Adhi Susanto Adhita, Hendra Dian Agni, Angela Nurini Amries Rusli Tanjung Andi Andi Angelina, Dwi Yanti Aris Munandar Asropi Asropi Bambang Hidayat David David Davin, Michael Elian Endang Sjamsudin Fahmi Oscandar, Fahmi Faradilla Zenda, Siti Fitri Yani Fransisca, Luciana Hanifah, Shabrina Harry Patuan Panjaitan Hilman Fauzi, Hilman Hutahuruk, Marice Br Indra Tri Mahayana Indrastuti, Sri Indri Yovita Jahrizal Koto, Jaswar Kudri, Muhammad Wan Lestariningsih, Dwi Sukanti Marice Br Hutahuruk Musa, Sulaiman Nicholas Renaldo Nyoto Nyoto, Nyoto Nyoto, Rebeccca La Volla Ode Sofyan Hardi Onny Setyawan Prayetno, Muhammad Pringgo Prihastomo, Arih Dwi Purnama, Intan R Rizal Isnanto Ricky Wijaya Saefulhadi, Arum Almalivia Santoso, Imam Saputri, Ikra Yuni Sari, Yunia Sevendy, Tandy Siregar, Helly Aroza Sri Widodo, Thomas SUDARMONO SUDARMONO Sudarno Sudarno Suyono Suyono Syifarani, Safitri Taufik Rachman Teguh Dwi Prihartono Teguh Triyono Umar Faruq Veronica, Kristy Wahid, Nabila Wati, Yenny Widi, Rahma Wilda Susanti Wiliani, Novi Yusrizal Yusrizal