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Journal : INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE

APPLICATION OF GREEN ACCOUNTING AS A STRATEGY TO IMPROVE PROFITABILITY IN BLACK PEARL CHARCOAL MSMES Dini Ariani; Nurul Inayah; Yenni Samri Juliati Nasution
International Journal of Cultural and Social Science Vol. 6 No. 4 (2025): International Journal of Cultural and Social Science
Publisher : Pena Cendekia Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53806/ijcss.v6i4.1199

Abstract

This study aims to examine the implementation of green accounting as a strategy to increase profitability in Arang Mutiara Hitam, a micro-enterprise engaged in coconut shell charcoal production. The research uses a descriptive qualitative method with data collected through interviews, observation, and documentation. The findings indicate that the business owner has practiced environmental and social responsibility by providing compensation to surrounding communities, yet environmental costs have not been systematically recorded in financial reports. As a result, recurring environmental expenditures are not identified as factors affecting business profit, making it difficult for the owner to conduct comprehensive financial evaluations. These findings highlight the importance of green accounting to improve transparency, cost efficiency, and long-term profitability. The study also supports existing theories and prior research asserting that environmental accounting promotes sustainability and strengthens the financial performance of micro-enterprises.
Co-Authors ABD. Hadi Saputra Pulungan Abdul Ramadhani, Alya Achirul Nditasari Adib Muhammad Shodiq Adriani Muhlis Anang Achmadi Ani Nur Aeni Anik Malikah Annisari Annisari Arif Rahman Siregar Arifin Fauzi Lubis Aris Noviani Aristo Zaky Zein Siregar Asiatun Maulina Munthe Askur Hamid Nasution Aswita Amir Cheetara Novatriyanti Surya Adi Clarisca Audyta Permata Darmawani . Dedek Joefanny Defi Rahayu Dewi Nur Indah Sari Diana Yusup Dias Novi Widiyanto Diksi Laksmiarti Dilla Haryuanah Dinah Husniah Dinda Dewi Rahma Wijaya Dini Ariani Dwita Fratiwi Eka Putri Kurniasari Eti Fitriani Fadhila Rahma, Tri Inda Faidatus Syiriah Falda Nabila Fauziyah Ferry Sobatnu Fibby Luthfia Hani Widari Harahap, Muhammad Ikhsan Hendrayati Hendrayati Heriyani Agustina Ilham Permana Isna Maulida Isrul Saleh Siregar Jamisah Ulfa Jihat Bimanata khairudin imawan Khairul Faiz Batubara Khairun Nisa Kurnia Yuniarti Laily Fajria Chasanah Laksono Trisnantoro Lestari, Henny Setyo M Kahfi Rahza M. Khairur Rusdhiy Siregar Margareta Rahayuningsih Masduki Asbari Mina Hasin Mohammad Nur Alif muhammad nabil Muhammad Rifky Pratama Muhammad Syahbudi Muhammad Taufik Hidayat MUKHLISHOTUL JANNAH Mustafa Kamal Rokan Mutiara Sari Nabila Khairina Nadia Sarah Nurani Nico Alfiandi Niza Novia Nur Halimah Nur Salsabila Arwan Nasution Nursantri Yanti Nurul Afrianti Nurul Rafiqoh Lubis Obit Dwi Pratama Rabiatul Rahma Siregar Rafika Hayati Dalimunthe Rahmah Sari Lubis Rahmasinar Amin Rejeki Ferniah Rifani Anggraini, Nurul Inayah Rifka A. Safitri Risma Musfiyana Riswanto Rosana Meiliasari Safaruddin Saidah Saidah Sakina, Shania Salman Ritonga Saparuddin Siregar Sarsa Nisa Septi Indah Permata Sari Siska Khoirunnisa Siti Syarifatul Latifah Siti Zakia Khalidah Ma`ruf Sitorus, Siti Sarah Sri Nuriyaty Masdiputri sri sudiarti Sugiyono Saputra Susiana Purwantisari Syamsul Bahri Taufiq Nugraha Tri Inda Fadhila Rahma Triana Surya Pratiwi Tuti Anggraini Umar Sagaf Vanesya Aura Ardity Widia Rahmawati Yenni Samri Juliati Nasution Zuhrinal M. Nawawi