Peran Penilaian Siklus Hidup dan Bio-Akuntansi dalam Meningkatkan Kinerja Lingkungan Manajerial melalui Akuntansi Keberlanjutan

Entar Sutisman; Herry  Adi Setya Wibowo; Septyana Prasetianingrum; Ismail R. Noy; St. Mariani

doi:10.55606/jurimbik.v6i2.2203

Authors

Entar Sutisman Universitas Yapis Papua
Herry Adi Setya Wibowo STIE Yapis Merauke
Septyana Prasetianingrum Universitas Yapis Papua
Ismail R. Noy Universitas Yapis Papua
St. Mariani Universitas Yapis Papua

DOI:

https://doi.org/10.55606/jurimbik.v6i2.2203

Keywords:

Life Cycle Assessment, Bio-Accounting, Sustainability Accounting, Environmental Performance, Managerial Decision-Making

Abstract

This study aims to examine the effect of Life Cycle Assessment (LCA) and bio-accounting on managerial environmental performance through sustainability accounting. The study is motivated by the increasing demand for organizations to integrate environmental considerations into strategic decision-making. A quantitative approach was employed, with data collected through surveys from relevant respondents and analyzed using inferential statistical techniques. The findings reveal that LCA serves as a strategic evaluation tool for identifying environmental impacts across the product life cycle, while bio-accounting enhances the measurement of ecological value within managerial systems. Furthermore, sustainability accounting acts as an integrative framework that connects environmental, economic, and social dimensions in improving organizational performance. The results confirm that the integration of LCA, bio-accounting, and sustainability accounting significantly improves decision-making effectiveness and managerial environmental performance. This study contributes both theoretically and practically to the development of sustainability-based accounting systems.

References

Abrol, Raghav. 2025. “Indian Journal of Artificial Intelligence and Neural Networking (IJAINN) AI-Powered Anomaly Detection in Air Pollution for Smart Environmental Monitoring.” Indian Journal of Artificial Intelligence and Neural Networking (IJAINN) 5:1–5. doi:10.54105/ijainn.C1098.05030425.

Alfonso-Avila, A. R., O. Cirot, W. Lambert, and M. P. Létourneau-Montminy. 2022. “Effect of Low-Protein Corn and Soybean Meal-Based Diets on Nitrogen Utilization, Litter Quality, and Water Consumption in Broiler Chicken Production: Insight from Meta-Analysis.” Animal 16(3). doi:10.1016/j.animal.2022.100458.

Alhumoudi, Hamad, Abdullah Abdurhman Alakkas, Soha Khan, Ashraf Imam, Asif Baig, Adam Mohamed Omer, and Imran Ahmad Khan. 2024. “Carbon Management Accounting Considerations for Corporate Carbon Reduction: The Limitations and Future of Integrating Life Cycle Assessment and Material Flow Cost Accounting.” International Journal of Sustainable Development and Planning 19(5):1971–79. doi:10.18280/ijsdp.190536.

Almasyhari, Abdul Kharis, Wulan Suci Rachmadani, Yeni Priatna Sari, and Basrowi. 2025. “Strategic Decision-Making: Linking Corporate Choices, Social Responsibility, and Environmental Accounting in Waste Management.” Social Sciences and Humanities Open 11. doi:10.1016/j.ssaho.2025.101404.

Andersén, Jim. 2021. “A Relational Natural-Resource-Based View on Product Innovation: The Influence of Green Product Innovation and Green Suppliers on Differentiation Advantage in Small Manufacturing Firms.” Technovation 104(February). doi:10.1016/j.technovation.2021.102254.

Anferditya Bagaskhara, Reyzza, Naomi Jesika Saragi, Reza Palalangan, Retno Hidayati, Eisha Lataruva, Reyzza Anferditya Bagaskhara, R A Bagaskhara, N J Saragi, R Hidayati, and &. Lataruva. 2025. “The Influence of Green Industry and Environmental Corporate Social Responsibility on Business Sustainability in Improving Company Business Performance.” Economic and Business Horizon 04(02):47–54.

Barroso-Méndez, María Jesús, Maria Luisa Pajuelo-Moreno, and Dolores Gallardo-Vázquez. 2024. “A Meta-Analytic Review of the Sustainability Disclosure and Reputation Relationship: Aggregating Findings in the Field of Social and Environmental Accounting.” Sustainability Accounting, Management and Policy Journal 15(5):1210–54. doi:10.1108/SAMPJ-04-2022-0168.

Bitencourt, Claudia Cristina, Fernando de Oliveira Santini, Gabriela Zanandrea, Cristiane Froehlich, and Wagner Junior Ladeira. 2020. “Empirical Generalizations in Eco-Innovation: A Meta-Analytic Approach.” Journal of Cleaner Production 245:118721. doi:https://doi.org/10.1016/j.jclepro.2019.118721.

Chege, Samwel Macharia, and Daoping Wang. 2020a. “The Influence of Technology Innovation on SME Performance through Environmental Sustainability Practices in Kenya.” Technology in Society 60. doi:10.1016/j.techsoc.2019.101210.

Chege, Samwel Macharia, and Daoping Wang. 2020b. “The Influence of Technology Innovation on SME Performance through Environmental Sustainability Practices in Kenya.” Technology in Society 60:101210. doi:https://doi.org/10.1016/j.techsoc.2019.101210.

Chi, Tiancheng, and Zheng Yang. 2024. “Trends in Corporate Environmental Compliance Research: A Bibliometric Analysis (2004–2024).” Sustainability (Switzerland) 16(13). doi:10.3390/su16135527.

Doifode, V. R., R. Ashok Kumar, M. A. Stephenraj, B. Vishnu Vardhana Naidu, Chandradeep Bhatt, and D. Deepa. 2024. “Development of Smart Environmental Monitoring in Nuclear Power Station Using Data Fusion Techniques.” Pp. 343–48 in Challenges in Information, Communication and Computing Technology. CRC Press.

Farfan-Lievano, Angelica, Olga Ines Ceballos, and Eutimio Mejia Soto. 2024. “Bioaccounting Measurement of Environmental Assets: Beyond Environmental Accounting.” Meditari Accountancy Research 32(6):2001–33. doi:10.1108/MEDAR-09-2022-1796.

Goldberg, Noam, Isaac Meilijson, and Yael Perlman. 2024. “Dynamic History-Dependent Tax and Environmental Compliance Monitoring of Risk-Averse Firms.” Annals of Operations Research 334(1–3):469–95. doi:10.1007/s10479-022-05113-4.

Gonchar, Viktoriya, and Oleksandr Kalinin. 2024. “Strategic Partnerships for Ensuring Environmental Compliance in Business.” Scientific Notes (33):297–307. doi:10.33111/vz_kneu.33.23.04.28.194.200.

Guðjónsdóttir, Sara Björg, Clara María Vásquez-Mejía, Sankalp Shrivastava, and Ólafur Ögmundarson. 2025. “A Life Cycle Assessment of Broiler Chicken Meat and Egg Production in Iceland.” Poultry Science 104(6). doi:10.1016/j.psj.2025.105072.

Hardianto, Ade Manggala, Yuli Novitasari, Dade Suparna, and Faujiah Faujiah. 2025. “Peran Siklus Hidup Dan Bio Akuntansi Terhadap Produksi Ayam Broiler Yang Berkelanjutan Dengan Kecerdasan Lingkungan Sebagai Variabel Moderasi.” Jurnal Riset Rumpun Ilmu Ekonomi 4(2):800–810. doi:10.55606/jurrie.v4i2.7481.

Hardianto, Ade Manggala, Yuli Novitasari, and Karyadi. 2025. “Pengukuran Jejak Carbon(Carbon Footprint) Usaha Budidaya Kepiting Bakau Sebagai Implmentasi Akuntansi Lingkungan.” Pp. 815–59 in Gagasan Sosial Ekonomi Untuk Masa Depan Kelautan dan Perikanan Indonesia. Vol. 1, edited by A. Solihin, R. Aprilian Wijaya, R. Triyanti, A. Zamrobi, B. Osta Nababan, and H. Miftakhul Huda. Malang: UB Press.

Hardianto, Ade Manggala, Yuli Novitasari, Widianingsih Widyaningsih, and Mutiara Sherly Amanah. 2026a. “The Effect of Life Cycle Assessment on Performance Sustainability: The Moderating Roles of Bioaccounting and Smart Environmental.” The Indonesian Accounting Review 15(2):171–90. doi:10.14414/tiar.v15i2.5485.

Hardianto, Ade Manggala, Yuli Novitasari, Widianingsih Widyaningsih, and Mutiara Sherly Amanah. 2026b. “The Effect of Life Cycle Assessment on Performance Sustainability: The Moderating Roles of Bioaccounting and Smart Environmental.” The Indonesian Accounting Review 15(2):171–90. doi:10.14414/tiar.v15i2.5485.

Indriani, Ika Kurnia, Ninik Kurniasih, and Soraya Soraya. 2025. “Developing Circular Accounting for Carbon Emissions Measurement in Indonesia: A Literature Review.” Journal of Accounting and Digital Finance 5(2):205–16. doi:10.53088/jadfi.v5i2.1791.

Iqbal Chaudhry, Naveed, Humaira Asad, Muhammad Amir Ch, and Rai Imitiaz Hussian. 2020. “Environmental Innovation and Financial Performance: Mediating Role of Environmental Management Accounting and Firm’s Environmental Strategy.” Pakistan Journal of Commerce and Social Sciences 4(3):715–37.

Kiss, Nikolett Éva, Attila Nagy, and János Tamás. 2025. “Circular Approach of Greener Broiler Chicken Production.” Frontiers in Built Environment 11. doi:10.3389/fbuil.2025.1646565.

Liu, Meng, Yun Liu, and Yongliang Zhao. 2021. “Environmental Compliance and Enterprise Innovation: Empirical Evidence from Chinese Manufacturing Enterprises.” International Journal of Environmental Research and Public Health 18(4):1–18. doi:10.3390/ijerph18041924.

Mallinger, Kevin, and Warren Purcell. 2022. “Systemic Design Requirements for Sustainable Digital Twins in Precision Livestock Farming.” ResearchGate 718–25. https://www.researchgate.net/publication/365034970.

Muriithi, Cyrus, Christine Kiria Chege, Issa Ouedraogo, and Caroline Mwongera. 2026. “The Role of Product Diversification in Enhancing Market Vendor Adaptability and Food-System Resilience in Senegal, West Africa.” Sustainable Futures 11. doi:10.1016/j.sftr.2025.101593.

Osemene, Olubunmi Florence, Paulina Adinnu, Temitope Olamide Fagbemi, and Johnson K. Olowookere. 2024. “Corporate Governance and Environmental Accounting Reporting in Selected Quoted African Companies.” Global Business Review 25(4):1096–1119. doi:10.1177/09721509211010989.

Ošlovnik, Tinkara, and Matjaž Denac. 2025. “Agricultural and Food Product Assessment—Methodological Choices in Sustainability Reporting Using the LCA Method.” Sustainability (Switzerland) 17(15). doi:10.3390/su17156837.

Park, Sun Hyun, Yanlong Zhang, and Lisa A. Keister. 2020. “Governance Innovations in Emerging Markets.” Academy of Management Perspectives 34(2):226–39. doi:10.5465/amp.2017.0177.

Portillo-Tarragona, Pilar, Víctor Kuba-Khoury, Alfonso Aranda-Usón, and Sabina Scarpellini. 2025. “Environmental Management Accounting and Accountability for Circular Eco-Innovation Projects.” Sustainability (Switzerland) 17(6). doi:10.3390/su17062392.

Ramli, Yanto, Dudi Permana, Mochamad Soelton, Tine Yuliantini, Amirudin Wibowo, Dwi Kartini, and Anees Janee Ali. 2025. “The Effects of Green Technology, Energy Efficiency and Environmental Concerns to Improve Sustainable Environment: Moderating Role of the Organizational Awareness.” International Journal of Energy Economics and Policy 15(2):102–11. doi:10.32479/ijeep.17934.

Saeed, Ummar Faruk, Rabiatu Kamil, and Ishmael Wiredu. 2024. “The Moderating Role of Technological Innovation on Ownership Structure, Financing Decisions and Environmental Accounting Disclosure.” Cogent Business and Management 11(1). doi:10.1080/23311975.2024.2396543.

Singh, Nawal Kishor, Prachi Chandrakar, Mahanthesh M.T, Thomas Taye, Indra Pratap Singh, Vivek Pratap Singh, Swarnalata Bara, and Udharwar Sanjaykumar Vithalrao. 2025. “Environmental Impact and Mitigation Approaches in Livestock Production Systems: A Review.” Archives of Current Research International 25(8):351–64. doi:10.9734/acri/2025/v25i81423.

Su, Chang, Yong Geng, Gengyuan Liu, Aiduan Borrion, and Jingjing Liang. 2024. “Emergy-Based Environmental Accounting of China’s Nickel Production.” Ecological Indicators 161. doi:10.1016/j.ecolind.2024.112006.

Sugiharto, Wibowo Harry, Heru Susanto, and Agung Budi Prasetijo. 2024a. “Evaluating Polynomial, and Gaussian Approaches for Temperature Change Sub Index of Water Quality Index for Smart Environmental Management.” Mathematical Modelling of Engineering Problems 11(9):2425–36. doi:10.18280/mmep.110915.

Sugiharto, Wibowo Harry, Heru Susanto, and Agung Budi Prasetijo. 2024b. “Selecting IoT-Enabled Water Quality Index Parameters for Smart Environmental Management.” Instrumentation Mesure Metrologie 23(4):253–63. doi:10.18280/i2m.230401.

Thimm, Heiko. 2022. “Systems Theory-Based Abstractions and Decision Schemes for Corporate Environmental Compliance Management.” Sustainable Operations and Computers 3:188–202. doi:10.1016/j.susoc.2022.01.007.

Thimm, Heiko, and Karsten Boye Rasmussen. 2021. “Website Disclosure of Environmental Compliance Management-the Case of European Production Companies.” Journal of Environmental Studies and Sciences 648–70. doi:10.1007/s13412-020-00643-4/Published.

Truong, Binh Thi Thanh, and Phuong V. Nguyen. 2024. “Driving Business Performance through Intellectual Capital, Absorptive Capacity, and Innovation: The Mediating Influence of Environmental Compliance and Innovation.” Asia Pacific Management Review 29(1):64–75. doi:10.1016/j.apmrv.2023.06.004.

Xia, Liu, Nazneen Fatema, Md Mominur Rahman, and Arman Hossain. 2025. “Nexus of Environmental Management Accounting, and Carbon Emission Management on Environmental, Social, and Governance Performance: Evidence from Symmetrical and Asymmetrical Approach.” Humanities and Social Sciences Communications 12(1). doi:10.1057/s41599-025-05465-9.