<![CDATA[This study investigates influence connection Environmental Accounting Management Information and Activity Based Costing on Environmental Performance, with considering the Quality of Decisions as factor mediation. This study uses sample of 170 respondents with choose subject Research on Micro, Small, and Medium Enterprises (MSMEs) in the Greater Jakarta area. The research method used use technique quantitative through primary data from survey, which then analyzed with use Structural Equation Model (SEM). Model selection using statistical tests Descriptive, Hypothesis Testing Measurement Model, Structural Model Hypothesis Test, and Panel Data Hypothesis Test. Study Results to explain that Environmental Accounting Management Information And Activity Based Costing own impact positive on performance environment, Decision Quality has impact positive on Environmental Performance, as well as Decision Quality is identified as factor capable mediation strengthen connection between Environmental Accounting Management Information, Activity Based Costing and better Environmental Performance good. Environmental Performance become signal for management for analyze information environment in operation business through implementation system Environmental Accounting Management Information and Activity Based Costing. Environmental Performance oriented support efficiency strategies source Power business through implementation system Environmental Accounting Management Information and Activity Based Costing, and quality decision become signal for management level in taking more decisions appropriate to performance environment. Findings this gives contribution in development of more managerial strategies sustainable and supportive integration information accountancy environment.]]>
Copyrights © 2026
