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All Journal SEIKO : Journal of Management & Business Gorontalo Accounting Journal Indonesian Journal of Economics, Social, and Humanities Jurnal Pendidikan Akuntansi dan Keuangan JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Abdimas Universal Jurnal ABDIMAS (Pengabdian kepada Masyarakat) UBJ Al-Buhuts (e-journal) Journal Of Human And Education (JAHE) AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah
Lomagio, Afriana
Universitas Ichsan Gorontalo
Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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MSMEs Go Green Pays Less: Efficiency Strategies to Minimize the Impact of Carbon Tax Thalib, Maryati Kadir; Lomagio, Afriana; Sholehah, Nur Lazimatul Hilma
Gorontalo Accounting Journal Volume 9 Issue 1 April 2026
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v9i1.4595

Abstract

This study examines the understanding, perceptions, readiness, and adaptation strategies of Micro, Small, and Medium Enterprises (MSMEs) in Gorontalo, Indonesia, toward carbon tax policies. MSMEs remain highly dependent on fossil-based energy, while their knowledge and capacity to adapt to environmental fiscal instruments are still limited. This study employed a descriptive qualitative approach using in-depth interviews with purposively selected food-sector MSMEs, supported by policy documents, official reports, and relevant literature. Data were analyzed through thematic analysis focusing on understanding, readiness, perceptions, challenges, and adaptation strategies. The findings indicate that most MSMEs have limited knowledge of carbon tax mechanisms and generally perceive the policy as an additional financial burden. Although negative perceptions and uncertainty are common, some business actors emphasize the importance of fairness and transparency in policy implementation. Only a small proportion of MSMEs demonstrate readiness to adapt when supported by government incentives, green technologies, and technical assistance. Key challenges include limited technical knowledge, financial constraints, restricted access to environmentally friendly technology, and regulatory complexity. Existing adaptation efforts are mainly limited to energy-saving practices and reducing plastic packaging. The study concludes that successful carbon tax implementation among MSMEs requires inclusive government support to facilitate a fair and sustainable transition toward a green economy.
Optimalisasi Pengembangan Produksi Kerajinan Eceng Gondok dan Pemasaran Berbasis Media Sosial UMKM Alata Hande Gorontalo Rustam, Suhardi; Lomagio, Afriana; Mooduto, Sarlis; Patilima, Vina Saputri; Paramata, Faldimas; Ramansyah, Ramansyah
Abdimas Universal Vol. 8 No. 1 (2026): April
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Balikpapan (LPPM UNIBA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/abdimasuniversal.v8i1.2807

Abstract

This community service program aims to empower a group of housewives in Alata Village, Gorontalo, through optimizing the production and marketing of water hyacinth handicrafts. Alata Hande Made MSMEs, as existing artisan partners, face challenges in production scalability and limited marketing reach. The main problems identified are the lack of technical production skills in housewives and the lack of utilization of digital marketing to reach a wider market. The solutions offered include intensive technical training on the entire production process, from raw material processing to finished products, as well as digital marketing training that includes the use of social media, product photography, and simple financial recording. The method of implementation of this program uses a participatory approach that is divided into five stages: socialization, training, technology implementation, mentoring, and evaluation. The implementation of appropriate technologies such as portable drying racks and digital templates for the calculation of the cost of production (COGS) is also carried out to improve efficiency. This Program is expected to increase the skills and economic income of partner families, create competitive local product brands, and support the sustainable use of Natural Resources in line with the Sustainable Development Goals (SDGs).
Co-Authors Ardi , Muhammad Fadli, Muh Fitrianti Fitrianti, Fitrianti Karim, Rivaldi U. Maryati Kadir Thalib Melinda Ibrahim Meyanti Meyanti Mooduto, Sarlis Muhammad Ichsan Gaffar Nur Lazimatul Hilma Sholehah Paramata, Faldimas Patilima, Vina Saputri Putri Daiyaana Rahma Rizal Rahmatia Rahmatia Rahmatia Rahmatia, Rahmatia Ramansyah, Ramansyah Rustam, Suhardi Sheilla Budiawan Sulfia Sulfia