Peran Penilaian Siklus Hidup dan Bio-Akuntansi dalam Meningkatkan Kinerja Lingkungan Manajerial melalui Akuntansi Keberlanjutan

Entar Sutisman (Universitas Yapis Papua)
Herry Adi Setya Wibowo (STIE Yapis Merauke)
Septyana Prasetianingrum (Universitas Yapis Papua)
Ismail R. Noy (Universitas Yapis Papua)
St. Mariani (Universitas Yapis Papua)

Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan
Vol. 6 No. 2 (2026): Juni, Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan

This study aims to examine the effect of Life Cycle Assessment (LCA) and bio-accounting on managerial environmental performance through sustainability accounting. The study is motivated by the increasing demand for organizations to integrate environmental considerations into strategic decision-making. A quantitative approach was employed, with data collected through surveys from relevant respondents and analyzed using inferential statistical techniques. The findings reveal that LCA serves as a strategic evaluation tool for identifying environmental impacts across the product life cycle, while bio-accounting enhances the measurement of ecological value within managerial systems. Furthermore, sustainability accounting acts as an integrative framework that connects environmental, economic, and social dimensions in improving organizational performance. The results confirm that the integration of LCA, bio-accounting, and sustainability accounting significantly improves decision-making effectiveness and managerial environmental performance. This study contributes both theoretically and practically to the development of sustainability-based accounting systems.