MATERIAL FLOW COST ACCOUNTING: SEBUAH REVIEW LITERATUR ATAS KONSEP DAN RELEVANSINYA DALAM ERA KEBERLANJUTAN
DOI:
https://doi.org/10.62281/5nfzvb91Keywords:
MFCA, MFCA Dan Keberlanjutan, Tantangan Dan Arah Penelitian Masa DepanAbstract
Penelitian ini bertujuan untuk meninjau dan menganalisis berbagai literature mengenai penerapan Material Flow Cost Accounting (MFCA) serta relevansinya dalam mendukung praktik keberlanjutan di era modern. MFCA merupakan salah satu pendekatan akuntansi manajemen lingkungan yang berfokus pada efisiensi penggunaan sumber daya, pengelolaan biaya produksi, serta pengurangan limbah melalui pengukuran aliran material dan energy dalam proses produksi. Metode penelitian yang digunakan adalah Systematic Literature Review (SLR) terhadap sejumlah artikel internasional dan nasional yang membahas penerapan MFCA di berbagai sektor industri, baik di indonesia maupun negara negara ASEAN. Hasil kajian menunjukkan bahwa secara umum MFCA berperan penting dalam meningkatkan efisiensi biaya dan kinerja lingkungan dengan mengidentifikasi biaya tersmbunyi dari non-product output. Di indonesia, penerapan MFCA masih dalam tahap pengembangan namun telah menunjukkan hasil positif, seperti pada studi kasus PT. Unipres Indonesia yang berhasil mengidentifikasi kerugian material sebesar Rp 650.325 per unit produk. Dikawasan ASEAN, penerapan MFCA di malaysia dan thailand telah memberikan dampak positif terhadap terhadap efisiensi produksi dan pengelolaan limbah, meskipun masih menghadapi tantangan pada aspek sumber daya manusia dan dukungan kebijakan. Secara keseluruhan, hasil tinjauan literature ini menegaskan bahwa MFCA merupakan alat strategis dalam meningkatkan efisiensi ekonomi dan keberlanjutan lingkungan, serta perlu dikembangkan secara lebih luas di kawasan ASEAN untuk mendukung implementasi Sustainable Development Goals (SDGs).
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