Rochman Marota, Sri Mulyani, Citra Sukmadilaga, M. Fani Cahyandito

Judul	:	The Influence of Material Flow Cost Accounting, Enterprise Resource Planning, and Integrated Management Material Optimization Systems to Improve Accounting Information Qualities and Its Impact to Corporate Sustainability
Abstrak	:	In the world of modern manufacturing, ensuring sustainable processes and products are no longer an option but have become part of a business strategy to achieve competitive advantage in the global market based on the benefits of the applied eco-efficiency. The implementation of sustainable consumption and production represents continuous improvement activity performed in each of the Company’s installations with two main approaches, namely, the efficient use of materials to save costs and efforts to reduce waste.  This study aimed to prove empirically, whether there was an influence of the use of Material Flow Cost Accounting (MFCA), Enterprise Resource Planning (ERP), and Integrated Management Material Optimization (IMMO) in improving accounting information qualities and its impact to corporate sustainability.  Data of study were collected through questionnaire instruments and interviews conducted in 124 manufacturers in Java, Indonesia. The data were analyzed using the Structural Equation Modeling (SEM) approach. This study shows that the use of MFCA, ERP and IMMO systems had significant influences on the quality of accounting information and have an impact to corporate sustainability. The findings of this study prove empirically that the corporate sustainability could improve when the Company applied some systems for material efficiency and waste reduction. In addition, the findings of this study enrich the literature on environmental accounting studies in Indonesia as well in other countries.
Tahun	:	2020	Media Publikasi	:	Seminar Internasional
Kategori	:	Prosiding	No/Vol/Tahun	:	41 / 0 / 2020
ISSN/ISBN	:	0
PTN/S	:	Universitas Pakuan	Program Studi	:	AKUNTANSI
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