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Universitas Islam Negeri Sumatera Utara
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Journal : academia open

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Green Accounting Practices in Opak Factory SMEs Rahma Alia; Atika Atika; Yenni Samri Juliati Nasution
Academia Open Vol. 10 No. 2 (2025): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.10.2025.11071

Abstract

General Background: Environmental sustainability has become an essential aspect of business operations, especially for small and medium enterprises (SMEs) in the food processing sector. Specific Background: The opak factory in Sidodadi Village, Indonesia, produces organic and inorganic waste, necessitating strategic environmental management. Knowledge Gap: While studies have shown benefits of green accounting, limited research explores its application and link to business sustainability within rural SMEs. Aims: This study aims to assess the implementation of green accounting and environmental performance in supporting business sustainability at the opak factory. Results: Using qualitative methods including interviews and field observations, findings reveal suboptimal integration of environmental costs into financial records and inadequate documentation of environmental initiatives. Although the factory engages in solid and liquid waste management—such as reusing cassava pulp as animal feed and building liquid waste tanks—these efforts are not systematically reported under green accounting frameworks. Novelty: The study offers empirical insight into green accounting within a rural food SME, highlighting distinct challenges and context-specific practices. Implications: Without structured financial tracking and better stakeholder awareness, potential long-term benefits such as increased competitiveness, regulatory compliance, and market access remain underutilized. Strengthening institutional understanding and environmental cost reporting is crucial for advancing sustainable business practices. Highlights: Environmental costs are not systematically recorded in financial reports. Waste management practices exist but lack integration into sustainability reporting. Green accounting remains underutilized due to limited awareness and resources. Keywords: green accounting, environmental performance, business sustainability, SMEs, waste management
Co-Authors Abdullah Jalil Adinda Rizki Fadilah Aida Dwi Lestari Alfina Damayanti Andi Hotmatua Harahap Anggraini, Cut Ardhia Prameswari Arifin Fauzi Lubis Asmaul Husna Asrika Winana Farida Ayu Aswan Nawawi Harahap Aulia Chintya Dewi Simamora Ayu Annisa Fikra Ayub Tambak Azka Abi Nugraha Cut Agmi Rayhani Cut Anggraini Debi Ananda Putri Dedy Rahman Siregar Desi Khairani Harahap Diah Hafni Pardede Diah Hafni Pardede Dinda Anggi Nurhayati Dona Zahra Hasibuan Dwita Fratiwi Ema Nur Syahfitri Era Rahmadani Damanik Etikarahmi Siregar Fadlul Rohman Fanny Himla Rizqya Pasaribu Fathia Mawaddah Rangkuty Fathiya Syahidah Nasution Feby Nurhalizah Siregar Firdan Firdan Hendra Harmain Hendra Harmain Idham Mahrivi Ihdi Aini Imsar, Imsar Isnaini Harahap Ita Ayu Anggina Telaumbanua Kamilah, K Khairani Nasution Khairunnisa Khairunnisa Khoiriah Amalia Siregar Khoirul Yahya Kiafsy Agstiamy Sitorus Lailya Kurniati Limbong Laylan Syafina Lidiya Uzmasyah Lukman Hakim M. Fahrurozi Nasution M. Fikri Tanjung Mahrivi, Idham Maidalena, Maidalena Marlina Marliyah Marliyah Marliyah Maryam Batubara Mawaddah Irham Meyra Rizky Azhary Mhd. Rahandri Siddik Miranti Harahap Muhammad Addnan Nur Nasution Muhammad Arif Muhammad Arif Muhammad Arif Muhammad Ikhsan Harahap Muhammad Lathief Ilhamy Nasution Muhammad Syukri Albani Nasution Muhammad Syukri Albani Nasution Muhammad Yafiz Muhammad Yuda Alfaruq Nailul Muna Nasution, Annio Indah Lestari Nasution, Muhammad Irwan Padli Nauval Haiban Ginting Novi Diautami Novita Sari Nur Ahmadi Bi Rahmani Nur Ahmadi Bi Rahmani Nur Aprillia Nurbaiti Tanjung Nurbaiti, Nurbaiti Nurlaila Nursantri Yanti Nurul Fadilah Nurul Hidayah Nst Nurul Inayah Nurul Jannah Nurul Rizkia Hasibuan Ongku Indramora Siregar Pirda Khoriah Tumanggor Purnama Ramadani Silalahi Putri Dini Agustin Putri Nandita Putri Wahyuni Putri Winanda Qarni, Waizul Rahma Alia Rahmansyah Rahmansyah Rahmawati Zein Rahmi Syahriza Reni Hermila Hasibuan Reni Ria Armayani Hasibuan Rifki Nanda putra Lubis Rindi Anggraini Rindiani Riska Adwiyah Hasibuan Rizkika Yulika Saparuddin Siregar Saparuddin Siregar Saparuddin Siregar Sarah Zalfiana Zein Seri Wahyuni Harahap Sindi Sihombing Soemitra, Andri Sofia Lubis Sonia Ritonga Sri Ramadhani Sri Ramadhani Sri Ramadhani Sri Sudiarti Subandi Subandi Sugianto Sugianto Sugianto Syachrul Wahyudi Tasya Umaira Tika Afrianny Saragih Tri Danu Satria Tri Deby Damayanti Tri Inda Fadhila Rahma Tuti Anggraini Tuti Anggraini Vidia Annisa Palem Vivi Rahmadani Siregar Wahyu Yuda Pradana Waizul Qarni Wardatul Umayya Gea Wenda Isnani Mandasari Windy Frestia Lubis Yafika Apriliza Yenni Samri Juliati Nasution Yenni Samri Juliati Nasution Yenni Samri Juliati Nst Yusrizal Yusrizal Zuhrinal M Nawawi Zul Fahmi Napitupulu