Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : IIJSE

Implementation of Green Accounting for MSMEs in and Outside the Mining Areas Palu City Ramadhan, Sahrul; Usman, Rudy; Indrisari, Rahayu; Betty, Betty
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9369

Abstract

This study aims to analyze the implementation of green accounting in MSMEs operating in the Poboya mining area and outside the mining area in Palu City. The study used a descriptive qualitative approach with data collection techniques through in-depth interviews with six MSME informants from various business types. The results showed striking differences in environmental awareness, waste management, and readiness to implement green accounting. MSMEs in the mining area have a reactive environmental awareness due to exposure to the impacts of pollution, while MSMEs outside the mining area have a normative awareness driven by social values and business image. Waste management practices in MSMEs within the mining area emphasize pollution mitigation, while MSMEs outside the mining area focus on efficient use of materials. The study also found that all MSMEs have not implemented formal environmental cost recording due to limited knowledge and the absence of simple guidelines for green accounting. Nevertheless, all informants stated that the implementation of green accounting is important for business sustainability and environmental preservation. These findings emphasize the need for education, mentoring, and a simple recording model tailored to the capacity of MSMEs to support the implementation of green accounting in the future.
Co-Authors -, merlin Abdi, Muhammad Jayadi AFIYAH, NUR Afriani , Sulisti Akbar, Muhammad Aris Al-Fikri, Muhammad Alfian Toar, Alfian Aminuddin Aminuddin Andi Syuhada, Feri Andi Tenri Biba Mallombasang Anita Primastiwi Arfianita, Arfianita Atmaja, Gde Dharma Audia Junita Bambang Suseno Beby Masitho Batubara betty betty Dea Zara Avila Denden S, Denny Deni, Indira Fatra Dewi Kusuma Wardani Fadhillah, Mhd. Fardan, Muhammad Fathir Fatimatul Fauziah, Nur Ferdiansyah Ferdiansyah Firmanto, Taufik Hadijah Hajairin Handayani , Sri Handoyo, Ari Hartami Santi, Indyah Hasan, Ihlas Hutagaol, Julianti Br Hutagaol Ibrahim, Fitriana Iful Rahmawati Mega, Iful Rahmawati Indrisari, Rahayu Irfan Anshori Irfan M. Amir, Andi Muhammad Izzi Jalal, Alfi Jasmidi Jasmidi Juniarty Z, Arni Kana Saputra S Kasmar Khairunnisa Khairunnisa Khairunnisa Kurniawan, Catur Lestari, Lesta Lustiana, Tantri M Rizkan M. Ihsan Ma'arij, Aman Maqhfirah Amiruddin Maulana Risfaul Ulum, Andika Mauraji, Ilham SW Miftahul Jannah MMSI Irfan ,S. Kom Moh. Mahfud Effendi Mongkito, Abdul Wahid Muh Fitrah, Muh Muhammad Amirul Mu'min Munir Nur Aulia, Siska Nur Setiawati Nurhidayanti, Helmi Oktarina Oktarina Pratama, Nando Kaliman PUJI LESTARI Purbaningrum, Mayang Putra, Trisno Wardy Putranto, Dedy Putri Maharani Putri, Alvi SA Qonitah, Ainul Rahmanda, Via Nabila Ramadhani, Yerix Rara’Topadang, Febrianti Rizky Amelia Rizqy, M Romansyah Sahabuddin Rudy Usman Sagaf, Umar Salsabila, Nabila Simarmata, Sulastri Siswoyo, Eko Siti Khoiruli Ummah Siti Mutmainah Siti Rahmah Siti Sanisah Sri Adelila Sari Sudir Umar Suriati Syamsuddin Syauqie, Achmad Taptajani, Dedi Sa'duddin Tartiyoso, Seget Teguh Ansyor Lorosae Thauzahra, Raudya Ulfa, Nadya Uswatun Hasanah Utama, Mohammad Dharma Wahyu Setyaningrum Windhari, Gusti Ayu Esty Wiwik Handayani Zoniarti, Zoniarti Zuhrah Zumhur Alamin