Technical-knowledge-integrated material flow cost accounting model for energy reduction in industrial wastewater treatment

Nishimura, Sosuke; Ohtsuki, T.; Goto, Naohiro; Hanaki, Keisuke

doi:10.1016/j.cesys.2021.100043

Cited by 8 publications

(3 citation statements)

References 28 publications

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“…Green intellectual capital yang terdiri dari green relational capital, green structural capital, dan green human capital merupakan pengelolaan modal intelektual dengan menerapkan pengetahuan berbasis lingkungan dalam rangka meningkatkan kinerja perusahaan (Sudibyo & Sutanto, 2020); (Daat, 2019); (Xie et al, 2022); (Nisar et al, 2021). Sedangkan material flow cost accounting merupakan perhitungan aliran biaya bahan baku, sistem, dan energi yang dikemudian bisa mengurangi emisi limbah sehingga dapat meningkatkan kinerja perusahaan (Selpiyanti & Fakhroni, 2020); (Nishimura et al, 2021); (Santi et al, 2022).…”

Section: Pendahuluanunclassified

“…MFCA tersebut sudah menjadi ketentuan dalam penentuan biaya material produksi, sehingga dapat mempertimbangkan peningkatan kinerja perusahaan melalui return on asset. Berdasarkan hasil penelitian tersebut terdapat beberapa penelitian yang mendukung, diantaranya (Nishimura et al, 2021), (Rahmania Santi et al, 2022) (Selpiyanti & Fakhroni, 2020).…”

Section: Pengaruh Materials Flow Cost Accounting Terhadap Kinerja Per...unclassified

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Peran Green Intellectual Capital dan Material Flow Cost Accounting Terhadap Kinerja Perusahaan Sebagai Perwujudan Energi Berkelanjutan

Himmah,

Putri,

Cristiani

2024

Owner

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This research aims to examine the effect of implementing green relational intellectual, green structural capital, green human capital, material flow cost accounting on company performance using return on assets as an indicator. The population in this study are energy sector companies listed on the Indonesia Stock Exchange 2019-2023, using purposive sampling techniques, so the samples used are energy sector companies that are consistent in publishing financial reports and paying attention to their green intellectual capital. The total samples used in the research were 125 research samples. The method used in the research is multiple linear regression analysis test. Based on the results of the analysis, it shows that there is a significant influence of green intellectual capital on company performance. For the material flow cost accounting variable, it also has a significant influence on company performance. Apart from that, simultaneously green intellectual capital which consists of green relational intellectual, green structural intellectual, green human intellectual, and material flow cost accounting also has a significant influence on company performance. In signaling theory, it is said that investors are very interested in investing in the energy sector with investors' main assessment being the implementation of factors that support environmental sustainability. This is because the energy sector is a company that has quite a high emission impact on the environment, even though it provides quite large profits when investing in this sector.

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Section: Pendahuluanunclassified

Section: Pengaruh Materials Flow Cost Accounting Terhadap Kinerja Per...unclassified

Peran Green Intellectual Capital dan Material Flow Cost Accounting Terhadap Kinerja Perusahaan Sebagai Perwujudan Energi Berkelanjutan

Himmah,

Putri,

Cristiani

2024

Owner

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“…Furthermore, studies on MFCA have been conducted in various countries and industries. For instance, research has been conducted in the food industry [25], meat industry [26], industrial wastewater treatment [27], and metal processing industry [28]. These studies have analyzed the effects of MFCA implementation in diverse industries, demonstrating its applicability across different sectors.…”

Section: Hypothesismentioning

confidence: 99%

The Impact of Sustainability Accounting on Environmental Performance and Productivity: A Panel Data Analysis

Alakkas,

Shabir,

Alhumoudi

et al. 2023

IJSDP

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Environmental accounting is a crucial tool for sustainable development as it enables the analysis, study, and measurement of natural resources' control, valuation, and management from an accounting perspective. This study aims to explore the potential of sustainable accounting as a tool for promoting the Sustainable Development Goals (SDGs). The hypotheses propose that the adoption of environmental accounting enhances a company's environmental performance, directly increases firm productivity, and indirectly increases productivity through improved environmental performance. To test these hypotheses, panel data from 2011 to 2020 is used, and the relationship among environmental accounting adoption, environmental performance, and productivity is estimated using Ordinary Least Squares (OLS), Fixed Effects (FE), and Random Effects (RE) models. The results show that the environmental accounting adoption dummy is significantly positive in all models (OLS, FE, and RE), indicating that firms that have adopted environmental accounting demonstrate higher environmental performance. The FE model is found to be the most reliable based on the results of the F-test, Breusch-Pagan test, and Durbin-Wu-Hausman test. The coefficient estimates in the FE model suggest that the effect of environmental accounting adoption is about one-third and one-half of that estimated in the OLS and RE models, respectively. Additionally, the findings suggest that firms with higher environmental performance, larger size, higher consumer relevance, and lower debt ratios demonstrate higher productivity. These results indicate that sustainability accounting has the potential to significantly contribute to the achievement of the SDGs.

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Smart Microalgae Wastewater Treatment

Zafar¹,

Pareek²,

Khan³

et al. 2023

Next‐Generation Algae

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Technical-knowledge-integrated material flow cost accounting model for energy reduction in industrial wastewater treatment

Cited by 8 publications

References 28 publications

Peran Green Intellectual Capital dan Material Flow Cost Accounting Terhadap Kinerja Perusahaan Sebagai Perwujudan Energi Berkelanjutan

Peran Green Intellectual Capital dan Material Flow Cost Accounting Terhadap Kinerja Perusahaan Sebagai Perwujudan Energi Berkelanjutan

The Impact of Sustainability Accounting on Environmental Performance and Productivity: A Panel Data Analysis

Smart Microalgae Wastewater Treatment

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