Reviu Akuntansi, Manajemen, dan Bisnis
Vol 6 No 3 (2026): September

The Effect of Environmental and Bio-Accounting on Food System Resilience with Sustainable Business Moderating Variable

Ade Manggala Hardianto (Universitas Sains Indonesia, Jawa Barat, Indonesia)
Eka Ananta Sidharta (Universitas Negeri Malang, Jawa Timur, Indonesia)
Yuli Novitasari (Universitas Sains Indonesia, Jawa Barat, Indonesia)
Liyanita Dewi Kurnia (Universitas Sains Indonesia, Jawa Barat, Indonesia)
Muhamad Zacky Antovi (Universitas Sains Indonesia, Jawa Barat, Indonesia)
Rossa Lita (Universitas Sains Indonesia, Jawa Barat, Indonesia)
Zahra Annisa Putri (Universitas Sains Indonesia, Jawa Barat, Indonesia)



Article Info

Publish Date
01 Sep 2026

Abstract

Purpose: This study examines how environmental and bio-accounting strengthen livestock governance to enhance food system resilience and sustainable business practices.Research Methodology: This study employs a mixed-methods design, combining quantitative analysis and qualitative case studies in Kabupaten Bekasi, Indonesia, a strategic livestock production area facing environmental and governance challenges. Environmental accounting integrates environmental costs and performance indicators into organizational decision-making, whereas bio-accounting values biological assets based on their ecological contributions and impacts.Results: This study makes a novel contribution by reconceptualizing environmental and bio-accounting practices. The findings indicate that integrating environmental and bio-accounting improves transparency, accountability, and sustainability-oriented management. These mechanisms enhance resource efficiency, support informed decision-making, and strengthen the resilience of livestock-based food systems.Conclusions: This study confirms that integrating environmental and bio-accounting practices strengthens governance capacity and promotes adaptive management aligned with sustainable business principles and long-term value creation.Limitations: This study focused on a single regional case, which may limit its generalizability. Future research should expand coverage across regions and apply longitudinal approaches to examine the long-term impacts.Contributions: This study contributes to sustainability accounting literature and provides practical insights for policymakers and managers implementing Environmental, Social, And Governance (ESG)-oriented livestock governance strategies.

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Journal Info

Abbrev

rambis

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Reviu Akuntansi, Manajemen, dan Bisnis (Rambis) is a peer-reviewed journal in the fields of Accounting, Management, Business. Rambis publishes relevant manuscripts reviewed by some qualified editors. This journal is expected to be a significant platform for researchers in Indonesia to contribute to ...