How to cite this paper
Ulupui, I., Murdayanti, Y., Marini, A., Purwohedi, U., Mardia, M & Yanto, H. (2020). Green accounting, material flow cost accounting and environmental performance.Accounting, 6(5), 743-752.
Refrences
Abdel-Kader, M. G. (Ed.). (2011). Review of management accounting research. New York: Palgrave Macmillan.
Al-Adamat, A., Al-Gasawneh, J., & Al-Adamat, O. (2020). The impact of moral intelligence on green purchase intention. Management Science Letters, 10(9), 2063-2070.
Almilia, L. S., & Wijayanto, D. (2007). Pengaruh environmental performance dan environmental disclosure terhadap economic performance. Proceedings of the 1st Accounting Conference, Depok, 1, 7–9.
Anggraini, Fr. R. R. (2006, August). Pengungkapan informasi sosial dan faktor-faktor yang mempengaruhi pengungkapan informasi sosial dalam laporan keuangan tahunan: Studi empiris pada perusahaan-perusahaan yang terdaftar di Bursa Efek Jakarta. Paper presented at Simposium Nasional Akuntansi 9, Padang. http://dx.doi.org/10.1016/j.jclepro.20 14.10.039.
Azapagic, A. (2003). Systems approach to corporate sustainability: A general management framework. Trans IChemE Journal, 81(B), 303–316.
Bare, J. C. (2011). Five key elements for environmental sustainable progress. International Journal for Sustainable Innovations, 1(1), 91-98.
Chin, W. W. (1998). The partial least squares approach to structural equation modeling. In Marcoulides, G. A. (Ed.), Modern methods for business research (pp. 295–336). London: Lawrence Erlbaum.
Christ, K. L., & Burritt, R. L. (2014). Material flow cost accounting: A review and agenda for future research. Journal of Cleaner Production, 108, 1378–1389.
Christ, K. L., & Burritt, R. (2017). Material flow cost accounting for food waste in the restaurant industry. British Food Journal, 119(3), 600–612. https://doi.org/10.1108/BFJ-07-2016- 0318.
Chouhan, V., Soral, G., & Chandra, B. (2017). Activity based costing model for inventory valuation. Management Science Letters, 7(3), 135-144.
Daniel, A. (2009). Environmental and material flow cost accounting [Review of the book Environmental and Material Flow Cost Accounting: Principles and Procedures]. Issues in Social and Environmental Accounting, 3(1), 95–97.
Darwin, A. (2007). Pentingnya laporan keberlanjutan. Akuntan Indonesia, 3(1), 12–14.
Dascalu, C., Caraiani, C., Lungu, C. I., Colceag, F., & Guse, G. R. (2010). The externalities in social environmental accounting. International Journal of Accounting and Information Management, 18(1), 19–30.
Datta, R., & Deb, S. K. (2012). Green accounting: What? Why? Where we are now and where we are heading – A Closer Look. European Journal of Business and Management, 4(4), 99–109.
De Beer, P., & Friend, F. (2006). Environmental accounting: A management tool for enhancing corporate environmental and economic performance. Ecological Economics, 58(3), 548–560.
Doorasamy, M. (2014). The effectiveness of material flow cost accounting (MFCA) in identifying non-product output costs and its impacts on environmental performance in paper manufacturing companies: A case study in Kwa-Zulu Natal. The Journal of Accounting and Management, 4(3), 51–69.
Fakoya, M. B. (2014). An adjusted material flow cost accounting framework for process waste-reduction decisions in the South African brewery industry. (Dissertation, University of South Africa, 2014). Retrieved from http://uir.unisa.ac.za/bitstream/handle/10500/13942/thesis_fakoya_mb.pdf?sequence=1.
Ghozali, I. (2014). Structural equal modeling: Metode alternatif dengan partial least square (PLS). Semarang: Badan Penerbit Universitas Diponegoro.
Hasyim, A., & Jabid, A. (2019). Does cost accounting system contributes in supply chain operations?. Uncertain Supply Chain Management, 7(2), 157-168.
Hansen, D. R., & Mowen, M. M. (2007). Managerial accounting (8th ed.). Mason: Thomson.
Hendratno, S. P. (2016). Corporate point of view in green accounting. Binus Business Review, 7(3), 247–253.
Hyršlová, J., Vágner, M., & Palásek, J. (2011). Material flow cost accounting (MFCA): Tool for the optimization of corporate production processes. Business, Management and Education Journal, 9(1), 5–18. https://doi.org/10.3846/bme.2011.01.
Jasch, C. M. (2009). Environmental and material flow cost accounting: Principles and procedures. Netherland: Springer.
Juliandi, A., Irfan, I., Manurung, S., & Satriawan, B. (2018). Mengolah data penelitian bisnis dengan SPSS. Medan: LPPI Aqli.
Kates, R. W., Parris, T. M., & Leiserowitz, A. A. (2005). What is sustainable development? Goals, indicators, values, and practice. Environment: Science and Policy for Sustainable Development, 47(3), 8–21.
Le, T., & Nguyen, T. (2019). Practice environmental cost management accounting: The case of Vietnamese brick production companies. Management Science Letters, 9(1), 105-120.
Loen, M. (2018). Penerapan green accounting dan material flow cost accounting (MFCA) terhadap sustainable development. Jurnal Akuntansi & Bisnis Krisnadwipayana, 5(1), 1–13.
Lynch, K. D. (2011). Measuring corporate sustainability performance: Influences and issues to consider in metric conceptualization. (Doctoral dissertation, Benedictine University, 2011). Retrieved from ProQuest, UMI Dissertations Publishing, 3471627.
Marota, R., Marimin, M., & Sasongko, H. (2015). Perancangan dan penerapan material flow cost accounting untuk peningkatan keberlanjutan perusahaan PT XYZ. Jurnal Manajemen dan Agribisnis, 12(2), 92–105.
Marota, R. (2017). Green concepts and material flow cost accounting application for company sustainability. Indonesian Journal of Business and Entrepreneurship, 3(1), 43–51.
Ma’ruf, Y. P., & Daud, J. (2013). Pengaruh investasi infrastruktur jalan terhadap pertumbuhan ekonomi wilayah di kabupaten Pesisir Selatan provinsi Sumatera Barat. Jurnal Teknik Sipil USU, 2(3), 1–12.
Ministry of Economy, Trade and Industry (METI). (2010). Environmental Management Accounting: MFCA Case Examples. METI: Tokyo.
Nakajima, M., Kimura, A., & Wagner, B. (2014). Introduction of material flow cost accounting (MFCA) to the supply chain: A questionnaire study on the challenges of constructing a low-carbon supply chain to promote resource efficiency. Journal of Cleaner Production, 108, 1302–1309.
Nuryanti, T. N., Nurlely, N., & Rosdiana, Y. (2015). Pengaruh akuntansi lingkungan terhadap kinerja lingkungan: Pada perusahaan tekstil wilayah Bandung. Prosiding Akuntansi – SPeSia, 1(1), 214–220.
Rieckhof, R., Bergmann, A., & Guenther, E. (2015). Interrelating material flow cost accounting with management control systems to introduce resource efficiency into strategy. Journal of Cleaner Production, 108(B), 1262–1278.
Scavone, G. M. (2006). Challenges in internal environmental management reporting in Argentina. Journal of Cleaner Production, 14, 1276–1285. Retrieved from http://www. Sciencedirect.com.
Schaltegger, S., Bennet, M., Burritt, R. L., & Jasch, C. M. (Eds.). (2008). Environmental management accounting for cleaner production. Netherland: Springer.
Schaltegger, S., & Zvezdov, D. (2015). Expanding material flow cost accounting: Framework, review, and potentials. Journal of Cleaner Production, 108, 1333–1341.
Schmidt, A., Götze, U., & Sygulla, R. (2014). Extending the scope of material flow cost accounting: Methodical refinements and use cases. Journal of Cleaner Production, 108, 1320–1332.
Schmidt, A., Hache, B., Herold, F., & Götze, U. (2013). Material flow cost accounting with Umberto®. Proceedings of the 1st and 2nd workshop of the cross-sectional group 1 "Energy related technology and economic evaluation" of the Cluster of Excellence eniProd, Wissenschaftliche Scripten, Auerbach, 231–247.
Schmidt, M., & Nakajima, M. (2013). Material flow cost accounting as an approach to improve resource efficiency in manufacturing companies. Resources, 2(2), 358–369.
Seetharaman, A., Ismail, M., & Saravanan, A. S. (2007). Environmental accounting as a tool for environmental management systems. Journal of Applied Sciences and Environmental Management, 11(2), 137–145.
Sukma, A. F. (2015). Efek pengganda infrastruktur pekerjaan umum dalam perekonomian provinsi Bali. Jurnal Perencanaan Wilayah dan Kota, 26(2), 100–110.
Uma, S., & Bougie, R. (2013). Research methods for business: A skill-building approach (6th ed.). Chichester: Wiley.
Wagner, B. (2015). A report on the origins of Material Flow Cost Accounting (MFCA) research activities. Journal of Cleaner Production, 108, 1255–1261.
Zulhaimi, H. (2015). Pengaruh penerapan green accounting terhadap kinerja perusahaan: Studi pada perusahaan peraih penghargaan industri hijau yang listing di BEI. Jurnal Riset Akuntansi dan Keuangan, 3(1), 603–616.
Al-Adamat, A., Al-Gasawneh, J., & Al-Adamat, O. (2020). The impact of moral intelligence on green purchase intention. Management Science Letters, 10(9), 2063-2070.
Almilia, L. S., & Wijayanto, D. (2007). Pengaruh environmental performance dan environmental disclosure terhadap economic performance. Proceedings of the 1st Accounting Conference, Depok, 1, 7–9.
Anggraini, Fr. R. R. (2006, August). Pengungkapan informasi sosial dan faktor-faktor yang mempengaruhi pengungkapan informasi sosial dalam laporan keuangan tahunan: Studi empiris pada perusahaan-perusahaan yang terdaftar di Bursa Efek Jakarta. Paper presented at Simposium Nasional Akuntansi 9, Padang. http://dx.doi.org/10.1016/j.jclepro.20 14.10.039.
Azapagic, A. (2003). Systems approach to corporate sustainability: A general management framework. Trans IChemE Journal, 81(B), 303–316.
Bare, J. C. (2011). Five key elements for environmental sustainable progress. International Journal for Sustainable Innovations, 1(1), 91-98.
Chin, W. W. (1998). The partial least squares approach to structural equation modeling. In Marcoulides, G. A. (Ed.), Modern methods for business research (pp. 295–336). London: Lawrence Erlbaum.
Christ, K. L., & Burritt, R. L. (2014). Material flow cost accounting: A review and agenda for future research. Journal of Cleaner Production, 108, 1378–1389.
Christ, K. L., & Burritt, R. (2017). Material flow cost accounting for food waste in the restaurant industry. British Food Journal, 119(3), 600–612. https://doi.org/10.1108/BFJ-07-2016- 0318.
Chouhan, V., Soral, G., & Chandra, B. (2017). Activity based costing model for inventory valuation. Management Science Letters, 7(3), 135-144.
Daniel, A. (2009). Environmental and material flow cost accounting [Review of the book Environmental and Material Flow Cost Accounting: Principles and Procedures]. Issues in Social and Environmental Accounting, 3(1), 95–97.
Darwin, A. (2007). Pentingnya laporan keberlanjutan. Akuntan Indonesia, 3(1), 12–14.
Dascalu, C., Caraiani, C., Lungu, C. I., Colceag, F., & Guse, G. R. (2010). The externalities in social environmental accounting. International Journal of Accounting and Information Management, 18(1), 19–30.
Datta, R., & Deb, S. K. (2012). Green accounting: What? Why? Where we are now and where we are heading – A Closer Look. European Journal of Business and Management, 4(4), 99–109.
De Beer, P., & Friend, F. (2006). Environmental accounting: A management tool for enhancing corporate environmental and economic performance. Ecological Economics, 58(3), 548–560.
Doorasamy, M. (2014). The effectiveness of material flow cost accounting (MFCA) in identifying non-product output costs and its impacts on environmental performance in paper manufacturing companies: A case study in Kwa-Zulu Natal. The Journal of Accounting and Management, 4(3), 51–69.
Fakoya, M. B. (2014). An adjusted material flow cost accounting framework for process waste-reduction decisions in the South African brewery industry. (Dissertation, University of South Africa, 2014). Retrieved from http://uir.unisa.ac.za/bitstream/handle/10500/13942/thesis_fakoya_mb.pdf?sequence=1.
Ghozali, I. (2014). Structural equal modeling: Metode alternatif dengan partial least square (PLS). Semarang: Badan Penerbit Universitas Diponegoro.
Hasyim, A., & Jabid, A. (2019). Does cost accounting system contributes in supply chain operations?. Uncertain Supply Chain Management, 7(2), 157-168.
Hansen, D. R., & Mowen, M. M. (2007). Managerial accounting (8th ed.). Mason: Thomson.
Hendratno, S. P. (2016). Corporate point of view in green accounting. Binus Business Review, 7(3), 247–253.
Hyršlová, J., Vágner, M., & Palásek, J. (2011). Material flow cost accounting (MFCA): Tool for the optimization of corporate production processes. Business, Management and Education Journal, 9(1), 5–18. https://doi.org/10.3846/bme.2011.01.
Jasch, C. M. (2009). Environmental and material flow cost accounting: Principles and procedures. Netherland: Springer.
Juliandi, A., Irfan, I., Manurung, S., & Satriawan, B. (2018). Mengolah data penelitian bisnis dengan SPSS. Medan: LPPI Aqli.
Kates, R. W., Parris, T. M., & Leiserowitz, A. A. (2005). What is sustainable development? Goals, indicators, values, and practice. Environment: Science and Policy for Sustainable Development, 47(3), 8–21.
Le, T., & Nguyen, T. (2019). Practice environmental cost management accounting: The case of Vietnamese brick production companies. Management Science Letters, 9(1), 105-120.
Loen, M. (2018). Penerapan green accounting dan material flow cost accounting (MFCA) terhadap sustainable development. Jurnal Akuntansi & Bisnis Krisnadwipayana, 5(1), 1–13.
Lynch, K. D. (2011). Measuring corporate sustainability performance: Influences and issues to consider in metric conceptualization. (Doctoral dissertation, Benedictine University, 2011). Retrieved from ProQuest, UMI Dissertations Publishing, 3471627.
Marota, R., Marimin, M., & Sasongko, H. (2015). Perancangan dan penerapan material flow cost accounting untuk peningkatan keberlanjutan perusahaan PT XYZ. Jurnal Manajemen dan Agribisnis, 12(2), 92–105.
Marota, R. (2017). Green concepts and material flow cost accounting application for company sustainability. Indonesian Journal of Business and Entrepreneurship, 3(1), 43–51.
Ma’ruf, Y. P., & Daud, J. (2013). Pengaruh investasi infrastruktur jalan terhadap pertumbuhan ekonomi wilayah di kabupaten Pesisir Selatan provinsi Sumatera Barat. Jurnal Teknik Sipil USU, 2(3), 1–12.
Ministry of Economy, Trade and Industry (METI). (2010). Environmental Management Accounting: MFCA Case Examples. METI: Tokyo.
Nakajima, M., Kimura, A., & Wagner, B. (2014). Introduction of material flow cost accounting (MFCA) to the supply chain: A questionnaire study on the challenges of constructing a low-carbon supply chain to promote resource efficiency. Journal of Cleaner Production, 108, 1302–1309.
Nuryanti, T. N., Nurlely, N., & Rosdiana, Y. (2015). Pengaruh akuntansi lingkungan terhadap kinerja lingkungan: Pada perusahaan tekstil wilayah Bandung. Prosiding Akuntansi – SPeSia, 1(1), 214–220.
Rieckhof, R., Bergmann, A., & Guenther, E. (2015). Interrelating material flow cost accounting with management control systems to introduce resource efficiency into strategy. Journal of Cleaner Production, 108(B), 1262–1278.
Scavone, G. M. (2006). Challenges in internal environmental management reporting in Argentina. Journal of Cleaner Production, 14, 1276–1285. Retrieved from http://www. Sciencedirect.com.
Schaltegger, S., Bennet, M., Burritt, R. L., & Jasch, C. M. (Eds.). (2008). Environmental management accounting for cleaner production. Netherland: Springer.
Schaltegger, S., & Zvezdov, D. (2015). Expanding material flow cost accounting: Framework, review, and potentials. Journal of Cleaner Production, 108, 1333–1341.
Schmidt, A., Götze, U., & Sygulla, R. (2014). Extending the scope of material flow cost accounting: Methodical refinements and use cases. Journal of Cleaner Production, 108, 1320–1332.
Schmidt, A., Hache, B., Herold, F., & Götze, U. (2013). Material flow cost accounting with Umberto®. Proceedings of the 1st and 2nd workshop of the cross-sectional group 1 "Energy related technology and economic evaluation" of the Cluster of Excellence eniProd, Wissenschaftliche Scripten, Auerbach, 231–247.
Schmidt, M., & Nakajima, M. (2013). Material flow cost accounting as an approach to improve resource efficiency in manufacturing companies. Resources, 2(2), 358–369.
Seetharaman, A., Ismail, M., & Saravanan, A. S. (2007). Environmental accounting as a tool for environmental management systems. Journal of Applied Sciences and Environmental Management, 11(2), 137–145.
Sukma, A. F. (2015). Efek pengganda infrastruktur pekerjaan umum dalam perekonomian provinsi Bali. Jurnal Perencanaan Wilayah dan Kota, 26(2), 100–110.
Uma, S., & Bougie, R. (2013). Research methods for business: A skill-building approach (6th ed.). Chichester: Wiley.
Wagner, B. (2015). A report on the origins of Material Flow Cost Accounting (MFCA) research activities. Journal of Cleaner Production, 108, 1255–1261.
Zulhaimi, H. (2015). Pengaruh penerapan green accounting terhadap kinerja perusahaan: Studi pada perusahaan peraih penghargaan industri hijau yang listing di BEI. Jurnal Riset Akuntansi dan Keuangan, 3(1), 603–616.