PENERAPAN MATERIAL FLOW COST ACCOUNTING (MFCA) DALAM MENINGKATKAN EFISIENSI BIAYA DAN KINERJA LINGKUNGAN DI NEGARA ASEAN: STUDI LITERATURE REVIEW (2015-2025)
DOI:
https://doi.org/10.62281/52jjhb72Keywords:
Material Flow Cost Accounting (MFCA), Systematic Literature Review (SLR), Negara AseanAbstract
Penelitian ini memiliki tujuan secara sistematis mengenai penerapan Material Flow Cost Accounting (MFCA) dalam meningkatkan efisiensi biaya dan kinerja lingkungan di kawasan ASEAN melalui metode Systematic Literature Review (SLR). Studi ini menelaah 15 jurnal penelitian kuantitatif yang dipublikasikan antara tahun 2015 hingga 2025, yang diambil dari basis data Google Scholar dan Emerald, dengan fokus pada negara Indonesia, Thailand, Vietnam, dan Singapura. Hasil menganalisa beberapa jurnal lintas negara menggambarkan bahwa MFCA tepat dalam menilai penggunaan material yang terbuang dan energi, MFCA juga memberikan manfaat bagi perusahaan dalam menghemat biaya produksi dan mengurangi dampak kerusakan lingkungan. Penerapan MFCA di indonesia menunjukkan kemajuan yang lebih nyata dalam sektor manufaktur dan agribisnis dibandingkan beberapa negara ASEAN lainnya, meskipun terkendala oleh faktor teknologi dan regulasi di beberapa negara tetangga. Temuan ini memberikan kontribusi penting bagi pengembangan kebijakan dan strategi pengelolaan lingkungan yang lebih tepat dan berkelanjutan di kawasan ASEAN
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