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All Journal AKUNTANSI DEWANTARA
Arfan
Sekolah Tinggi Ilmu Ekonomi Enam Enam Kendari
Economics, Econometrics & Finance

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GREEN UMKM: ANALISIS PENERAPAN KEBIJAKAN PENGENDALIAN DAN BIAYA LINGKUNGAN (Studi Kasus Pengelolaan Limbah Cair Usaha Rumah Makan di Kota Kendari) Nanci Naysila Silondae; Angelina Aprianti Musu; Arfan; Diamond Limbong
AKUNTANSI DEWANTARA Vol 10 No 1 (2026): Vol 10 No 1 (2026): AKUNTANSI DEWANTARA VOL. 10 NO 1 APRIL 2026
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v10i1.22364

Abstract

This study aims to analyze the implementation of environmental control policies and environmental costs in wastewater management of restaurant businesses in Kendari City. The study employs a descriptive qualitative approach through in-depth interviews with three restaurant owners or managers, namely Kampong Bakau Restaurant, Mades Restaurant, and Mas Bejho Restaurant. The results indicate that all three restaurants have demonstrated awareness of the importance of wastewater management and have implemented simple environmental control measures, such as separating solid and liquid waste and providing wastewater disposal channels. However, the wastewater management practices remain basic and have not fully complied with applicable technical standards or environmental regulations. In addition, the implementation of environmental costs has not been optimal, as only one restaurant has specifically allocated and recorded environmental costs. Nevertheless, proper environmental management provides long-term economic benefits in the form of improved business image, increased consumer trust, and business sustainability. This study emphasizes the importance of strengthening environmental control policies and implementing green accounting practices among restaurant businesses in Kendari City.
Co-Authors Angelina Aprianti Musu Diamond Limbong Nanci Naysila Silondae