Author
Tyas Andini Cinthya Dewi(1
), Wasniyah W(2), Ajeng Rahmawati Aprilia Mellayantie(3), Irma Wati(4), Rika Kartikasari(5), Sugiyanto S(6), Suripto S(7),
(1) Universitas pamulang,
(2) ,
(3) ,
(4) ,
(5) ,
(6) ,
(7) ,
Corresponding Author
| Article Analytic |
Available online: 2025-12-18 | Published : 2025-12-18
Copyright (c) 2025 Tyas Andini Cinthya Dewi, Wasniyah W, Ajeng Rahmawati Aprilia Mellayantie, Irma Wati
Article can trace at:
Article Metrics
Abstract Views: 29 times
PDF Downloaded: 20 times
Abstract
The development of micro, small, and medium enterprises (MSMEs) oriented toward environmental sustainability has become a strategic necessity in responding to current economic and ecological pressures. This Community Service Program (PKM) aims to enhance the understanding of sustainability accounting among environmentally friendly MSMEs in Benda Baru Subdistrict, South Tangerang City, and to evaluate its impact on resource management, cost efficiency, and business reputation. The research method employed is a case study with a qualitative approach through in-depth interviews and field observations. The results indicate that the implementation of sustainability accounting increases MSME actors awareness of waste management, efficient energy use, and the recording of environmental costs, thereby contributing simultaneously to economic and environmental performance. These findings provide practical implications for policymakers and MSME practitioners in promoting responsible and sustainable business practices.
Keywords
References
Gray, R. (2010). Sustainability accounting: A brief history and conceptual framework. Accounting, Organizations and Society, 35(1), 115.
Nugroho, A., & Susanto, R. (2022). Penerapan prinsip usaha ramah lingkungan pada UMKM untuk meningkatkan daya saing dan kinerja operasional. Jurnal Ekonomi dan Bisnis Berkelanjutan, 5(2), 112125.
Elkington, J. (1999). Cannibals with Forks: The Triple Bottom Line of 21st Century Business. Oxford: Capstone Publishing.
Kementerian Koperasi dan UKM Republik Indonesia. (2023). Laporan tahunan pengembangan UMKM berkelanjutan. Jakarta: Kemenkop UKM.
Purwanto, A. (2021). Implementasi akuntansi lingkungan pada UMKM sebagai strategi peningkatan efisiensi usaha. Jurnal Akuntansi Multiparadigma, 12(3), 521534.
Sari, D. P., & Wijaya, H. (2020). Pengukuran kinerja lingkungan sebagai bagian dari sustainability accounting pada sektor UMKM. Jurnal Akuntansi dan Keuangan Indonesia, 17(1), 4458.
Supriyadi, E. (2021). Peran akuntansi berkelanjutan dalam mendukung pelaporan kinerja lingkungan UMKM. Jurnal Riset Akuntansi dan Keuangan, 9(4), 623632.
World Bank. (2020). SME environmental performance and sustainability practices. Washington, DC: World Bank Publications.
ISO. (2015). ISO 14001: Environmental Management Systems Requirements with Guidance for Use. Geneva: International Organization for Standardization.
Pemerintah Kota Tangerang Selatan. (2023). Profil dan perkembangan UMKM ramah lingkungan di Kota Tangerang Selatan. Tangerang Selatan: Dinas Koperasi dan UMKM.
Refbacks
- There are currently no refbacks.
