Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Proceeding International Conference on Digital Education and Social Science
Aprilia Dwi Mahfida
ITEBIS PGRI Dewantara Jombang
Computer Science & IT Economics, Econometrics & Finance Education Engineering Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The Influence of Green Accounting, MFCA, and Environmental Performance on Sustainable Development Aprilia Dwi Mahfida; Omi Pramiana
Proceeding International Conference on Digital Education and Social Science Vol. 3 No. 1 (2025): Proceeding International Conference on Digital Education and Social Science 202
Publisher : Asosiasi Pengelola Publikasi Ilmiah (APPI) PT PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55506/icdess.v3i1.124

Abstract

The purpose of this study is to examine how green accounting, material flow cost accounting (MFCA), and environmental peformance affect sustainable development in food and beverage manufacturing firms listed on the Indonesia Stock Exchange between 2022-2024. A quantitative research design was applied. The study population consisted of 95 companies, from which 50 were selected as samples using purposive sampling. Data were analyzed through descriptive statistics, classical assumption testing, multiple linear regression, and hypothesis testing using SPSS 20. The results show that all three variables positively and significantly affect sustainable development. These findings demonstrate that adopting environmental accounting practices, optimizing material flow efficiency, and enhancing environmental performance substantially contribute to strengthening corporate sustainability efforts. Overall, the study underscores the strategic role of environmental management and sustainability-oriented accounting in improving sustainability outcomes within the food and beverage manufacturing industry.
Co-Authors Omi Pramiana