Green accounting practices for green economic performance on micro, small, and medium enterprises
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Published:
Dec 30, 2024
Keywords:
Entrepreneurial, Green accounting, Green economic performance, Micro, Small and Medium Enterprises
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Articles
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Abstract
Our environment is facing serious challenges. Many environmental challenges stem from business and entrepreneurial practices that have failed to address environmental sustainability throughout the entire manufacturing chain, from raw material acquisition to customer delivery. Meanwhile, in Indonesia, there is an increase in the number of people beginning businesses. If this tendency continues, it may constitute a significant threat to our environmental sustainability. Micro, Small and Medium Enterprises (MSMEs) have been recognised as one of the key drivers of economic growth in many countries. They are critical to the development of economies as they contribute to job creation, income generation, innovation, and technological advancement. Micro, Small and Medium Enterprises (MSMEs) have great potential to upgrade and contribute more to the local economy. Activist and MSME player, there are a number of challenges that must be overcome, such as the lack of consistency and commitment from MSME players
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How to Cite
Chairia, C., Cahyati, S., & Sabilah, H. (2024). Green accounting practices for green economic performance on micro, small, and medium enterprises. Indonesia Auditing Research Journal, 13(4), 278–285. https://doi.org/10.35335/arj.v13i4.395
References
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Yoga, I. G. A. P., & Sastri, I. I. D. A. M. (2020). Green Accounting: An Environmental Pollution Prevention Effort to Support Business Continuity. Jurnal Ekonomi & Bisnis JAGADITHA, 7(2), 128–137. https://doi.org/10.22225/jj.7.2.2488.128-137
Andina, P., Putri, K., Yakobus, R., Agon, P., & Marcellina, L. V. (2024). Pengaruh Green Accounting Terhadap Green Economy pada UMKM Sentra Wisata Kuliner ( SWK ) di Semolowaru Surabaya Jurnal Eksplorasi Ekonomi ( JEE ). Jurnal Eksplorasi Ekonomi (JEE), 6(3), 27–38.
Aniela, Y. (2012). Peran Akuntansi Lingkungan dalam Meningkatkan Kinerja Lingkungan dan Kinerja Keuangan Perusahaan. Berkala Ilmiah Mahasiswa Akuntansi Widya Mandala, 1(1), 15–19. https://www.neliti.com/publications/375363/
Basthiani, I. A., Rini, I., Pangestuti, D., & Diponegoro, U. (2024). The Role Green Economy in Sustainable Development as Long-Term Environmental and Economic Stability: A Literature Review. Research Horizon, 04(04), 187–196.
Cahyati, S., Putri, H., & Romadhona, M. R. (2024). Application Of Green Entrepreneurship Towards Economic Improvement ( Literature Study ). 7(1), 614–620.
Çalıyurt, K. T. (2021). Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application. In Accounting, Finance, Sustainability, Governance and Fraud: Vol. II. https://doi.org/10.1007/978-981-15-1928-4_10
Chairia, C., Br Ginting, J. V., Ramles, P., & Ginting, F. (2022). Implementasi Green Accounting (Akuntansi Lingkungan) Di Indonesia: Studi Literatur. Financial: Jurnal Akuntansi, 8(1), 40–49. https://doi.org/10.37403/financial.v8i1.368
Harahap, E. F., Luviana, L., & Huda, N. (2020). Tinjauan Defisit Fiskal, Ekspor, Impor Dan Jumlah Umkm Terhadap Pertumbuhan Ekonomi Indonesia. Jurnal Benefita, 5(2), 151–161. https://doi.org/10.22216/jbe.v5i2.4907
Indriastuti, M., & Mutamimah, M. (2023). Green Accounting and Sustainable Performance of Micro, Small, and Medium Enterprises: The Role of Financial Performance as Mediation. The Indonesian Journal of Accounting Research, 26(02), 249–272. https://doi.org/10.33312/ijar.691
Muhammad, F., Fazal, A., Mubarik, M., Ahmed, K., & Mastoi, S. (2019). The impact of digital transformation on business performance. Technology & Applied Science Research, 9(6), 5056–5061. www.etasr.com
Munib, A., & Wulandari, F. (2021). Studi Literatur: Efektivitas Model Kooperatif Tipe Course Review Horay Dalam Pembelajaran IPA Di Sekolah Dasar. Jurnal Pendidikan Dasar Nusantara, 7(1), 160–172. https://doi.org/10.29407/jpdn.v7i1.16154
Pratama, I., Siregar, M. A., Amelia, W. R., & Lubis, A. (2024). Cuadernos de economía Building the Competitiveness of Textile Creative Economy MSMEs. 47(134), 118–127.
Purwandani, J. A., & Michaud, G. (2021). What are the drivers and barriers for green business practice adoption for SMEs? Environment Systems and Decisions, 41(4), 577–593. https://doi.org/10.1007/s10669-021-09821-3
Rahmawaty, S., & Fahmi. (2024). Analisis Dampak Implementasi Akuntansi Hijau Terhadap Pelaporan Keuangan Perusahaan The Impact Analysis of Green Accounting Implementation on Corporate Financial Reporting. Jurnal Kolaboratif Sains, 7(7), 2746–2759. https://doi.org/10.56338/jks.v7i7.5550
Razak, A. H. (2024). Ini Tantangan Mendesak UMKM Jogja untuk Naik Kelas. Harian Jogja. https://jogjapolitan.harianjogja.com/read/2024/05/07/510/1173656/ini-tantangan-mendesak-umkm-jogja-untuk-naik-kelas
Riffianto, A. S., & Suryani, T. (2016). Kapabilitas keuangan usaha kecil dan menengah penghasil produk unggulan. Journal of Business and Banking, 6(1), 15–26. https://doi.org/10.14414/jbb.v6i1.722
Rizos, V., Behrens, A., van der Gaast, W., Hofman, E., Ioannou, A., Kafyeke, T., Flamos, A., Rinaldi, R., Papadelis, S., Hirschnitz-Garbers, M., & Topi, C. (2016). Implementation of circular economy business models by small and medium-sized enterprises (SMEs): Barriers and enablers. Sustainability (Switzerland), 8(11). https://doi.org/10.3390/su8111212
Rosaline, V. D., Wuryani, E., Ekonomi, F., Surabaya, U. N., & Surabaya, K. (2020). Pengaruh Penerapan Green Accounting dan Environmental Performance Terhadap Economic Performance. Jurnal Riset Akuntansi Dan Keuangan, 8(3), 569–578. https://doi.org/10.17509/jrak.v8i3.26158
Supriatna, D., Candra, E., Adinugroho, I., Nasution, M. A., & Yanti, N. (2023). Pengaruh Kinerja UMKM Terhadap Pertumbuhan Ekonomi Kabupaten Sukabumi. Sanskara Ekonomi Dan Kewirausahaan, 1(02), 43–53. https://doi.org/10.58812/sek.v1i02.88
Trisnawati, L. P. P., Nawangsari, L. C., Johannes Lo, S., Zainal, V. R., & Irmaningsih, E. S. (2022). Literature Review of Corporate Sustainability in Practices (The Implementation of Green Accounting in Modern Industries). International Journal of Social Science And Human Research, 05(11), 5182–5191. https://doi.org/10.47191/ijsshr/v5-i11-48
Wartoyo, W., & Haida, N. (2023). The Actualization of Sustainable Development Goals (SDGs) In Indonesia Economic Growth an Islamic Economic Perspective. Iqtishaduna, 14(1), 107–124. https://doi.org/10.20414/iqtishaduna.v14i1.6706
Yoga, I. G. A. P., & Sastri, I. I. D. A. M. (2020). Green Accounting: An Environmental Pollution Prevention Effort to Support Business Continuity. Jurnal Ekonomi & Bisnis JAGADITHA, 7(2), 128–137. https://doi.org/10.22225/jj.7.2.2488.128-137
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