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All Journal Jurnal Administrasi Bisnis Phinisi Applied Accounting Journal
Anisatun Humayrah Rais
Universitas Negeri Makassar
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Environmental Accounting Practices in Printing MSMEs: A Qualitative Study of Environmental Awareness, Recording, and Cost Management Anisatun Humayrah Rais
Phinisi Applied Accounting Journal Vol 4, No 1 (2026): APRIL
Publisher : Universitas Negeri Makassar

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Abstract

This study aims to examine environmental accounting practices in micro, small, and medium enterprises (MSMEs) in the printing industry, focusing on business awareness, cost recording, and environmental cost and waste management. This study uses a qualitative approach with a case study design involving several MSMEs in the printing industry that provide photocopying, document printing, binding, lamination, scanning, photo printing, and stationery sales services. Data were collected through semi-structured interviews with owners, production employees, cashiers, and sales staff, supported by observations and documentation of daily operational activities. Data were analyzed thematically by identifying recurring patterns related to environmental awareness, cost recognition, waste management, resource efficiency, and barriers to recording environmental costs. The findings indicate that environmental accounting in MSMEs in the printing industry has not been formally implemented through specific accounts, reports, or structured recording systems. Costs related to paper, ink, toner, electricity, laminated plastic, machine maintenance, and waste are still recorded as general operational costs. However, environmental accounting practices appear informal, including efforts to reduce printing errors, reuse single-sided paper, offer double-sided printing, collect waste paper, manage used cartridges or toner cartridges, and turn off unused equipment. This study shows that cost efficiency is a key entry point for introducing green accounting in printing MSMEs. A simple format for recording environmental costs is needed to help businesses identify material use, waste, and hidden environmental costs without adding excessive administrative burden.
Analysis of the Economic Performance of ASEAN Countries from a Public Accountability Perspective Based on ASEAN Key Figures 2025 Yulia Yunita Yusuf; Adriansyah Adriansyah; Anisatun Humayrah Rais
Jurnal Administrasi Bisnis VOL 5, NO 2 (2026) May
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jab.v5i2.84448

Abstract

This research analyzes the economic performance of ASEAN countries from the perspective of public accountability based on ASEAN Key Figures 2025. Using a comparative descriptive quantitative method, macroeconomic indicators are evaluated as a reflection of development outcomes and public accountability. The results show that ASEAN's aggregate performance is very strong in 2024, although unevenly distributed. Indonesia dominates total GDP, Vietnam leads in economic growth, while Singapore excels in GDP per capita, trade in services, and FDI. In conclusion, the comparison of these macroeconomic indicators serves as crucial non-financial information to evaluate the effectiveness of each member country's development policies.
Co-Authors Adriansyah Adriansyah Yulia Yunita Yusuf