<> "The repository administrator has not yet configured an RDF license."^^ . <> . . . "CIRCULAR ECONOMY PRACTICES AND MATERIAL FLOW COST \r\nACCOUNTING: TOWARD SUSTAINABLE DEVELOPMENT \r\nTHROUGH GREEN INTELLECTUAL CAPITAL"^^ . "This study analyzes the application of circular economy practices and material flow cost accounting (MFCA) in manufacturing companies listed on the Indonesia Stock Exchange based on the JASICA classification for the 2020-2023 period. This study highlights the importance of companies not only being profit-oriented, but also paying attention to environmental impacts and achieving sustainable development, with green intellectual capital as a mediating variable. The research approach uses the resource-based view and triple bottom line theory, with quantitative methods and purposive sampling techniques on 109 companies (a total of 436 observations over 4 years). The analysis was conducted using STATA 14 and the best model chosen was the random effect model (REM).\r\nThe results showed that circular economy practices and green intellectual capital have a positive effect on sustainable development. However, circular economy practices have no effect on green intellectual capital, and MFCA shows no effect on sustainable development or green intellectual capital. In addition, green intellectual capital does not mediate the relationship between circular economy practices and MFCA. However, simultaneously, circular economy practices and MFCA proved to have a significant effect on sustainable development.\r\nThe implication is that companies need to integrate and implement both practices effectively to promote sustainability. This research is expected to contribute to sustainable development strategies in the manufacturing sector and other industries."^^ . "2025-06-09" . . . "UNIVERSITAS SULTAN AGENG TIRTAYASA"^^ . . . "AKUNTANSI, UNIVERSITAS SULTAN AGENG TIRTAYASA"^^ . . . . . . . . . . "Windu"^^ . "Mulyasari"^^ . "Windu Mulyasari"^^ . . "Meidah"^^ . "Fadjrihana"^^ . "Meidah Fadjrihana"^^ . . "UNIVERSITAS SULTAN AGENG TIRTAYASA"^^ . . . "FAKULTAS EKONOMI DAN BISNIS"^^ . . . "JURUSAN AKUNTANSI"^^ . . . . . . . "CIRCULAR ECONOMY PRACTICES AND MATERIAL FLOW COST \r\nACCOUNTING: TOWARD SUSTAINABLE DEVELOPMENT \r\nTHROUGH GREEN INTELLECTUAL CAPITAL (Text)"^^ . . . "CIRCULAR ECONOMY PRACTICES AND MATERIAL FLOW COST \r\nACCOUNTING: TOWARD SUSTAINABLE DEVELOPMENT \r\nTHROUGH GREEN INTELLECTUAL CAPITAL (Other)"^^ . . . . . "HTML Summary of #49383 \n\nCIRCULAR ECONOMY PRACTICES AND MATERIAL FLOW COST \nACCOUNTING: TOWARD SUSTAINABLE DEVELOPMENT \nTHROUGH GREEN INTELLECTUAL CAPITAL\n\n" . "text/html" . . . "HC Economic History and Conditions"@en . . . "HD Industries. Land use. Labor"@en . . . "HD28 Management. Industrial Management"@en . . . "HG Finance"@en . . . "HN Social history and conditions. Social problems. Social reform"@en . .