Digital Informatics Integration in Manufacturing Supply Chains: Enhancing Environmental Service Quality and Logistics Efficiency Through Smart Accounting Systems

. This research examines how Digital Environmental Management Accounting Systems (DEMAS) function as informatics solutions for enhancing service quality and logistics efficiency in Indonesian manufacturing supply chains. Through the lens of service science and informatics theory, this study investigates how digital transformation in environmental accounting creates value through improved service delivery mechanisms and supply chain coordination. Using Structural Equation Modeling with Partial Least Squares (PLS-SEM) analysis on 95 Indonesian manufacturing companies (475 firm-year observations, 2020-2024), the research demonstrates that DEMAS implementation significantly enhances service quality through environmental performance improvements (β = 0.542, p < 0.001) and creates competitive advanta ge through logistics optimization (β = 0.467, p < 0.001). Environmental service performance partially mediates the relationship between informatics system implementation and competitive advantage (indirect effect = 0.294, p < 0.001, VAF = 38.6%). The model explains 47.3% of environmental service performance variance and 52.8% of competitive advantage variance. This study provides the first comprehensive empirical evidence of how informatics-enabled environmental accounting systems transform service delivery and logistics efficiency in emerging market manufacturing supply chains.