Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi

Vol. 25 No. 2 (2026): Musytari: Neraca Manajemen, Akuntasi, dan Ekonomi, ISSN 3025-9495
Articles

Peran Green Accounting dan Material Flow Cost Accounting (MFCA) dalam Mendukung Keberlanjutan Perusahaan: Studi Literatur

pdf
  • Rahma Maulida Erizal,
  • Putri Fauzelly Mulia,
  • Annisa Safitra,
  • Zul Azmi
Rahma Maulida Erizal
Universitas Muhammadiyah Riau
Putri Fauzelly Mulia
[email protected]
Annisa Safitra
Universitas Muhammadiyah Riau
Zul Azmi
Universitas Muhammadiyah Riau

Published 2026-01-22

Keywords

  • Green Accounting, Material Flow Cost Accounting, Corporate Sustainability

How to Cite

Peran Green Accounting dan Material Flow Cost Accounting (MFCA) dalam Mendukung Keberlanjutan Perusahaan: Studi Literatur. (2026). Musytari : Jurnal Manajemen, Akuntansi, Dan Ekonomi, 25(2), 3911-3920. https://cibjournal.com/index.php/musytari/article/view/6994

Abstract

With increasing stakeholder demands for economic, social, and environmental responsibility, corporate sustainability has become a critical issue. This study uses a qualitative descriptive literature review to analyze the role of Green Accounting and Material Flow Cost Accounting (MFCA) in supporting corporate sustainability. The study shows that, because it focuses on waste reduction, production cost reduction, and more efficient material use, MFCA provides a more consistent contribution to business sustainability. Although Green Accounting improves a company's environmental transparency and accountability, its impact on sustainability is less positive if it is used administratively and not integrated into operational strategies. Therefore, for a company to achieve effective sustainability, Green Accounting and MFCA must be comprehensively integrated.

 

pdf

Downloads

Download data is not yet available.

References

  1. [1] Andini, D., Wicaksono, B., Rachman, A., Akuntansi, J. R., & Keuangan, D. (2025). GREEN ACCOUNTING, MATERIAL FLOW COST ACCOUNTING, GENDER DIVERSITY ON CORPORATE SUSTAINABILITY. Jurnal Riset Akuntansi Dan Keuangan, 12(1), 1441–1456. https://doi.org/10.17509/xxxx.xxx
  2. [2] Azmi, Z., Sari, W., Hetri Suriyanti, L., Ekonomi dan Bisnis, F., & Muhammadiyah Riau Jl Tuanku Tambusai Pekanbaru, U. (2022). APAKAH PROFITABILITAS TERDONGKRAK KARENA PROGRAM GREEN ACCOUNTING DAN KINERJA LINGKUNGANNYA? BUKTI DARI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA. Jurnal Mutiara Akuntansi, 7(1), 5–15. http://u.lipi.go.id/1487661056
  3. [3] Damayanti, R. septi, & Budi, Y. harti. (2023). PENGARUH IMPLEMENTASI GREEN ACCOUNTING DAN MATERIAL FLOW COST ACCOUNTING TERHADAP SUSTAINABLE DEVELOPMENT. Jurnal Ekonomi Trisakti, 3(1), 1257–1266. https://doi.org/10.25105/jet.v3i1.16014
  4. [4 Dinda Pramesti, K., Arie Wahyuni, M., & Luh Gede Erni Sulindawati Jurusan Ekonomi dan Akuntansi, N. (2023). Pengaruh Penerapan Green Accounting Dan Material Flow Cost Accounting Terhadap Corporate Sustainability (Studi Empiris Perusahaan Tekstil Dan Garmen Yang Terdaftar Di Bursa Efek Indonesia). In Jurnal Ilmiah Mahasiswa Akuntansi ) Universitas Pendidikan Ganesha (Vol. 14, Issue 03).
  5. [5] Dwi Hapsari, M. (2023). Analisis Penerapan Laporan Keberlanjutan (Sustainability Report) Terhadap Nilai Perusahaan.
  6. [6] Hindriani, R., Khairuna Siregar, D., Idayu, R., Husni, M., & Akuntansi, P. S. (2024). Volume 4 Nomor 2 Tahun 2024 PENERAPAN GREEN ACCOUNTING DAN MATERIAL FLOW COST ACCOUNTING TERHADAP SUSTAINABLE DEVELOPMENT. Jurnal Revenue: Jurnal Ilmiah Akuntansi 4 (2), 845-854, 2024. https://doi.org/10.46306/rev.v4i2
  7. [7] Kusumaningtias, R., & Ketintang. (2023). PROCEEDING SEMINAR NASIONAL GREEN ACCOUNTING, MENGAPA DAN BAGAIMANA?
  8. [8] Loen, M. (2018). PENERAPAN GREEN ACCOUNTING DAN MATERIAL FLOW COST ACCOUNTING (MFCA)TERHADAP SUSTAINABLE DEVELOPMENT.
  9. [9] Loen, M. (2019). Pengaruh penerapan Green Accounting dan Material Flow Cost Accounting (MFCA) terhadap Sustainable Development dengan Resource Efficiency sebagai pemoderasi. Jurnal Akuntansi Dan Bisnis Krisnadwipayana, 6(3). https://doi.org/10.35137/jabk.v6i3.327
  10. [10] Marota, R., Marimin, M., & Sasongko, H. (2004). PERANCANGAN DAN PENERAPAN MATERIAL FLOW COST ACCOUNTING UNTUK PENINGKATAN KEBERLANJUTAN PERUSAHAAN PT XYZ. Jurnal Manajemen Dan Agribisnis, 12(2). https://doi.org/10.17358/jma.12.2.92
  11. [11] May, S. P., Zamzam, I., Syahdan, R., & Zainuddin, Z. (2023). Pengaruh Implementasi Green Accounting, Material Flow Cost Accounting Dan Environmental Performance Terhadap Sustainable Development. Owner, 7(3), 2506–2517. https://doi.org/10.33395/owner.v7i3.1586
  12. [12] Oktadifa, R. M., & Widajantie, T. D. (2023). Pengaruh Penerapan Green Accounting, Material Flow Cost Accounting, dan Environmental Performance terhadap Profitabilitas Perusahaan. Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah, 6(3), 2896–2909. https://doi.org/10.47467/alkharaj.v6i3.4743
  13. [13] Rachmawati, W., & Karim, A. (2021). Pengaruh Green Accounting Terhadap Mfca Dalam Meningkatkan Keberlangsungan Usaha Serta Resource Efficiency Sebagai Variabel Moderating (Studi Kasus Pada Perusahaan Peraih Penghargaan Industri Hijau (Vol. 16, Issue 1).
  14. [14] rosmida, mubarak, husni, suhadi, agus, & santia, eni. (2025). pengaruh environmental performance, material flow cost accounting, dan green accounting terhadap sdgs (Studi Berbasis Data pada Perusahaan Manufaktur Subsektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia tahun 2022-2024). Vol. 9 No. 2 (2025): Jurnal Riset Terapan Akuntansi.
  15. [15] Selpiyanti, S., & Fakhroni, Z. (2020). Pengaruh Implementasi Green Accounting dan Material Flow Cost Accounting Terhadap Sustainable Development. Jurnal ASET (Akuntansi Riset), 12(1), 109–116. https://doi.org/10.17509/jaset.v12i1.23281
  16. [16] Suprianing Arum, L., & Farida. (2023). PENGARUH GREEN ACCOUNTING, ENVIRONMENTAL PERFORMANCE, MATERIAL FLOW COST ACCOUNTING (MFCA) DAN ENVIRONMENTAL DISCLOSURE TERHADAP SUSTAINABLE DEVELOPMENT GOALS (SDGS). Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha, 31(2), 54–67. https://doi.org/10.32477/jkb.v31i2.711
  17. [17] Widya Pangestika, N. A., Noviany Rahmatika, D., & Susetyo, budi. (2025). GREEN ACCOUNTING, MATERIAL FLOW COST ACCOUNTING, ECO-EFFICIENCY, AND CORPORATE SOCIAL RESPONSIBILITY ON SUSTAINABLE DEVELOPMENT GOALS DISCLOSURE (Vol. 23, Issue 2). http://creativecommons.org/licences/by/4.0/legalcodeLPPM,UniversitasKatolikMusiCharitasWebsite:https://journal.ukmc.ac.id/index.php/jkb

Most read articles by the same author(s)

Similar Articles

You may also start an advanced similarity search for this article.