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PENCAPAIAN SDG's DENGAN KONSEP MATERIAL FLOW COST ACCOUNTING

Dianah Afifah, Novita .

Last modified: 2020-12-17

Abstract


The purpose of this research is to support achievement of the Sustainable Development Goals target on the pillars of environmental development with Material Flow Cost Accounting concept, by involving Dapure Bunda Depok as the research object. Research method used are interviews, observation, and documentation. While methods of analysis research data using qualitative descriptive analysis. Based on the analysis carried out through the data obtained, the production activities carried out by Dapure Bunda Depok have not yet reached optimization. The results of this analysis show that 84,4% of inputs production are positive output, while 15,6% are negative outputs in the research model 1, and 88,1% of inputs production are positive output, while 11,9% are negative output in the research model 2. The negative output is included in the category of losses material for Dapure Bunda Depok. This research provides improvement in the stages final of implementing Material Cost Cost Accounting which is in line with the 6 targets of achieving the Sustainable Development Goals target in the pillars of environmental development, while simultaneously increasing production optimization so as to increase business profits and reduce environmental impact.

 


Keywords


Material Flow Cost Accounting, positif output, negative output, and Sustainable Development Goals

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