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Popon Srisusilawati
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Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Published by Universitas Islam Bandung
ISSN : 25408399     EISSN : 25408402     DOI : 10.29313/amwaluna
Core Subject : Economy,
Economics, Econometrics & Finance
Amwaluna : Jurnal Ekonomi dan Keuangan Syariah is an academic journal published twice annually (January-July) by Syariah Faculty of Universitas Islam Bandung in cooperation with Asosiasi Pengajar dan Peneliti Hukum Ekonomi Islam Indonesia (APPHEISI). This journal publishes original researches in multi concepts, theories, perspectives, paradigms and methodologies on syariah economic studies. The scope of Amwaluna : Jurnal Ekonomi dan Keuangan Syariah are (but not limited to): (1) Islamic banking; (2) Syariah Financial; (3) Muamalah; (4) Economic Islam ;(5) Economic ;(6) Accounting; (7) Finance. Any submitted paper will be reviewed by reviewers. Review process employs Double-blind Review that the reviewer does not know the identity of the author, and the author does not know the identity of the reviewers. Amwaluna : Jurnal Ekonomi dan Keuangan Syariah has become a CrossRef Member since the year 2017.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 151 Documents
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The The Influence of Material Flow Cost Accounting Implementation, Environmental Performance, and Environmental Disclosure on Sustainable Development Goals from an Islamic Perspective Meily Surianti; Anriza Witi Nasution; Dwi Anisah
Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Vol. 10 No. 2 (2026): Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/amwaluna.v10i2.9454

Abstract

Despite growing interest in sustainability accounting, little is known about how Material Flow Cost Accounting (MFCA), environmental performance, and environmental disclosure interact to support the Sustainable Development Goals (SDGs) from an Islamic perspective. This study examines manufacturing companies listed on the Indonesia Stock Exchange from 2021 to 2024. Using purposive sampling, it selected 34 companies and generated 136 firm-year observations from annual reports, sustainability reports, and PROPER ratings. The relationships were tested using multiple linear regression in SPSS 25. The results indicate that MFCA has a positive but statistically insignificant relationship with SDG achievement, indicating that the empirical evidence is insufficient to support the proposed relationship within the observed sample and period. By contrast, environmental performance and environmental disclosure have significant positive effects on SDG achievement. These findings imply that companies should improve environmental management, strengthen disclosure quality, and integrate MFCA more consistently into daily operations. From an Islamic perspective, these efforts reflect accountability, responsible resource use, and the avoidance of waste. The study’s novelty lies in combining MFCA, environmental performance, and environmental disclosure within an Islamic sustainability framework for Indonesian manufacturing firms.

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