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All Journal Jurnal Administrasi Bisnis Journal of Artificial Intelligence and Digital Business Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang Phinisi Applied Accounting Journal
Anisatun Humayrah Rais
Universitas Negeri Makassar
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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.
EFEKTIVITAS KEBIJAKAN DAN KESIAPAN KELEMBAGAAN UKM INDONESIA DI ERA TRANSISI HIJAU: ANALISIS BERDASARKAN INDEKS KEBIJAKAN UKM ASEAN 2024 Yulia Yunita Yusuf; Anisatun Humayrah Rais; Agung Muliaman Anas; Andi Nurrahma Gaffar; Andi Faisal
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i2.281

Abstract

This study aims to analyze the effectiveness of Indonesia’s government policies and institutional readiness in supporting the green transition of the MSME sector based on the ASEAN SME Policy Index 2024. The research employs a descriptive–comparative approach and exploratory qualitative analysis through a review of index documents, national policy reports, and international publications. The results show that Indonesia has experienced an increase in scores across almost all SMEPI dimensions since 2018, especially in access to finance and digitalization of SMEs. However, Indonesia’s achievements remain low in the dimensions of Greening SMEs and Social & Inclusive Enterprises, indicating that the integration of environmental and social aspects into MSME policies has not yet become a primary priority. In terms of policy effectiveness, three national programs—SEHATI (BPJPH), the Green Financing Roadmap (OJK), and the Green Industry Program (Ministry of Industry)—have high relevance to the green transition, but their implementation effectiveness remains limited due to policy fragmentation and low green literacy among MSME actors. Institutional analysis indicates that Indonesia continues to face constraints in technical capacity, inter-ministerial coordination, and governance, particularly the lack of data-driven monitoring mechanisms and an integrated performance evaluation system for green policies. Overall, the study finds an institutional gap between policy design and implementation. These findings highlight the need for cross-sector policy harmonization, strengthening of green regulations and financing, and the development of data-based monitoring systems to support the transformation of MSMEs toward a green economy.
Pertumbuhan Pasar FMCG dan Akuntansi Manajemen Strategis: Bukti dari Data Audit Ritel Indonesia: FMCG Market Growth and Strategic Management Accounting: Evidence from Indonesia Retail Audit Data Yulia Yunita Yusuf; Anisatun Humayrah Rais; Adriansyah Adriansyah
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.9061

Abstract

Pertumbuhan pasar fast-moving consumer goods (FMCG) memberikan implikasi penting bagi pengambilan keputusan manajerial karena sektor ini memiliki perputaran produk yang cepat, sensitivitas harga yang tinggi, serta dinamika permintaan yang berbeda antar kategori, saluran perdagangan, dan wilayah. Penelitian ini bertujuan mengkaji relevansi informasi pertumbuhan pasar FMCG dalam mendukung praktik akuntansi manajemen strategis pada sektor ritel dan barang konsumsi di Indonesia. Penelitian menggunakan pendekatan kualitatif deskriptif berbasis analisis data sekunder dari laporan Indonesia Market Overview March 2026 yang mencakup retail audit 81 kategori FMCG hingga YTD Februari 2026. Data dianalisis dengan mengelompokkan indikator pertumbuhan nominal, perubahan volume, perubahan nilai per unit, kinerja kategori, saluran perdagangan, dan wilayah, kemudian mengaitkannya dengan fungsi penyusunan anggaran, pengendalian biaya, pengelolaan persediaan, dan evaluasi profitabilitas kategori. Hasil kajian menunjukkan bahwa pasar FMCG Indonesia masih tumbuh positif sebesar 3,6%, didukung oleh pertumbuhan nilai per unit sebesar 2,5% dan volume sebesar 1,1%. Kategori food menjadi pendorong utama dengan pertumbuhan 5,6%, sedangkan non-food tumbuh lebih lambat sebesar 1,8%. Modern trade menunjukkan kinerja lebih kuat sebesar 10,1%, sementara general trade menurun -2,1%. Temuan ini menegaskan bahwa informasi pasar eksternal dapat menjadi dasar penting bagi akuntansi manajemen strategis, terutama dalam menyusun anggaran yang adaptif, mengendalikan biaya berdasarkan kategori dan kanal, mengevaluasi portofolio produk, serta mengalokasikan sumber daya secara lebih responsif terhadap dinamika pasar.
Co-Authors Adriansyah Adriansyah Agung Muliaman Anas Andi Faisal Andi Nurrahma Gaffar Yulia Yunita Yusuf Yulia Yunita Yusuf