Published: 2025-12-01
Green Accounting Pada UMKM Tahu Tempe di Kelurahan Abian Tubuh Baru Kota Mataram Provinsi Nusa Tenggara Barat
DOI: 10.35870/jemsi.v11i6.5338
Abstract
This study examines the importance of implementing Green Accounting in Micro, Small, and Medium Enterprises (MSMEs) producing tofu and tempeh to support environmental sustainability and business performance. Recording environmental costs can help business owners understand the impact of production on the environment. A descriptive qualitative method was applied using interviews, observations, and documentation at MSMEs producing tofu and tempeh in Abian Tubuh Baru Village, Mataram City, West Nusa Tenggara Province. Data were analyzed by comparing current environmental accounting practices with Green Accounting principles. The findings reveal that Green Accounting implementation in these MSMEs is not yet optimal. Environmental costs, such as liquid and solid waste management, are not systematically recorded and thus not considered in decision-making. In conclusion, MSMEs producing tofu and tempeh in Abian Tubuh Baru need to improve their understanding and application of Green Accounting through training and mentoring to optimize environmental management and ensure business sustainability.
Keywords
Green Accounting; Micro; Small; and Medium Enterprises (MSMEs); Tofu; Tempeh; Environmental Awareness; Sustainable Business Practices
Article Information
This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.
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Issue: Vol. 11 No. 6 (2025)
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Section: Articles
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Published: 2025-12-01
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License: CC BY 4.0
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Copyright: © 2025 Authors
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DOI: 10.35870/jemsi.v11i6.5338
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Defel Septian, Universitas Bumigora
Afiliasi Institusi Departemen, Akuntansi, Universitas Bumigora, Mataram, Indonesia.
Rabiatul Adwiah, Universitas Bumigora
Afiliasi Institusi Departemen, Akuntansi, Universitas Bumigora, Mataram, Indonesia.
Khairunnisa Khairunnisa, Universitas Bumigora
Afiliasi Institusi Departemen, Akuntansi, Universitas Bumigora, Mataram, Indonesia.
Baiq Dinda Puspita Ayu, Universitas Bumigora
Afiliasi Institusi Departemen, Akuntansi, Universitas Bumigora, Mataram, Indonesia.
Ayu Ambang Lestari, Universitas Bumigora
Afiliasi Institusi Departemen, Akuntansi, Universitas Bumigora, Mataram, Indonesia.
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