Jurnal Sistem Informasi, Akuntansi dan Manajemen

Peran Material Flow Cost Accounting (MFCA) dalam Pengambilan Keputusan Manajerial: A systematic Review

Keani Isnaini — 2026-06-01

This study aims to analyze the literature on the role of Material Flow Cost Accounting (MFCA) in managerial decision making. MFCA is a method used to measure and manage the flow of materials and energy in the production process and identify waste in physical and monetary units. The results show that the application of MFCA allows companies to classify costs that generate added value and costs that originate from material loss. Through the application of MFCA, management can identify material and energy points in the production process, assess operational performance and design improvement measures for company sustainability. MFCA also plays a role in providing a basis for managers as a consideration in strategic decision making, such as supporting company sustainability, production planning, and technology investment. MFCA is not only a method for measuring the production process, but also as a means of supporting managerial decisions to improve company performance and competitiveness in a sustainable manner.

Analisis Pengungkapan Sustainabilty Report Berdasarkan Standar GRI 400 Pada Sektor Properti

Rafil Rafil — 2026-06-01

This study aims to analyze sustainability report disclosures based on the GRI 400 standards in property sector companies listed on the Indonesia Stock Exchange. The study used content analysis of sustainability reports for the 2024 period. Disclosure levels were measured using the GRI 400 disclosure index, which covers 36 social aspect indicators. The results show that property sector companies, on average, disclose only 28% of the GRI 400 indicators. A minimum value of 0 indicates that some companies do not disclose social aspects at all, while a maximum value of 0.75 indicates that no company has fully disclosed all GRI 400 indicators. Furthermore, a standard deviation value of 0.26 indicates significant variation in disclosure across companies. These findings indicate that social aspect disclosure practices in property sector companies' sustainability reports are still uneven and incomplete. Increased corporate commitment and a strengthened role of regulators are needed to encourage sustainability reporting in accordance with Global Reporting Initiative standards.

Penerapan Standar Global Reporting Initiative (GRI) 200 Pada Laporan Keberlanjutan Perusahaan Sektor Industri Tahun 2024

Fajar — 2026-06-01

This study aims to analyze the level of implementation of the GRI 200 standards in the sustainability reports of industrial sector companies listed on the Indonesia Stock Exchange in 2024. The study used a qualitative descriptive approach with a content analysis method on the sustainability reports of companies selected through a purposive sampling technique. The results show that the level of disclosure of economic aspects of industrial sector companies is still relatively low with a total SRDI value of 0.0683. The economic performance indicator (GRI 201) has the highest level of disclosure, while indicators of anti-competitive behavior (GRI 206) and tax (GRI 207) show the lowest levels of disclosure. These findings indicate that companies tend to prioritize financial economic disclosures and avoid disclosing economic information considered sensitive. This study provides implications for companies and regulators to improve the quality and completeness of economic aspect disclosures in sustainability reports to support corporate transparency and accountability.

Pengungkapan Sustainability Report Berdasarkan GRI Standards 300 Pada PT.Bank Rakyat Indonesia dan PT. Bank Tabungan Negara

Rizka Aulia — 2026-06-01

This study examines sustainability report disclosures based on GRI Standards 300 (Environmental Topics) in PT Bank Rakyat Indonesia (Persero) Tbk and PT Bank Negara Indonesia (Persero) Tbk for 2024. Using content analysis, the reports were assessed against 31 GRI 300 indicators. The findings show that BBRI disclosed all indicators (100%), while BBNI disclosed 27 indicators (87%), with limited disclosure in material and energy aspects. These results indicate variations in environmental reporting compliance and highlight the need for improved consistency and completeness to enhance corporate transparency and accountability.

Analisis Potensi Kebangkrutan Dengan Model Altman Z-Score Pada PT. Matahari Department Store Tbk

Alisa Misran — 2025-05-31

This study aims to analyze the potential bankruptcy of PT Matahari Department Store Tbk for the 2021–2024 period using the Revised Altman Z-Score model. Bankruptcy analysis is measured through financial ratios in the Altman model. The results show that the financial condition of PT Matahari Department Store Tbk during the 2021–2024 period fluctuated. The company's working capital value showed an unstable condition with several years in a negative position. Retained earnings and EBIT also showed a significant decline in 2023 before increasing again in 2024. Analysis based on the Revised Altman Z-Score model shows that the company's Z-score tends to move between the gray area and potential distress categories, reflecting the presence of financial pressure that needs to be anticipated. This is influenced by declining profitability, high liabilities, changes in retail market conditions, and increasing industry competition