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All Journal Jurnal Abdi Insani Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Teknologi dan Manajemen East Asian Journal of Multidisciplinary Research (EAJMR) Jurnal Keuangan dan Akuntansi Terapan (KUAT) Neo Journal of economy and social humanities Lead Journal of Economy and Administration Jurnal Masyarakat Madani Indonesia Jurnal Akuntansi Syariah Journal of Economics, Assets, and Evaluation Journal of Environmental Economics and Sustainability Jurnal Akademik Pengabdian Masyarakat Management Studies and Business Journal PEMIMPIN - Pengabdian Masyarakat Ilmu Pendidikan Jurnal Greenation Ilmu Akuntansi Ekopedia: Jurnal Ilmiah Ekonomi Indonesia Berdampak: Jurnal Pengabdian Kepada Masyarakat Fundamental and Applied Management Journal Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Alfi Maghfuriyah
Universitas Global Jakarta
Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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The Role of Industry Players’ Understanding and Concern in Green Accounting Implementation and Business Sustainability: Evidence from Pempek MSMEs in Palembang Nur Fitri Dewi; Alfi Maghfuriyah
Neo Journal of economy and social humanities Vol 5 No 1 (2026): Neo Journal of Economy and Social Humanities
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v5i1.405

Abstract

Industry players’ understanding and concern play a crucial role in shaping the implementation of green accounting and its implications for business sustainability among pempek MSMEs in Palembang City. Employing a quantitative approach, the data were analyzed using Structural Equation Modeling (SEM) with SmartPLS 4. The findings reveal that industry players’ understanding and concern have a significant positive effect on green accounting implementation. Furthermore, green accounting implementation exerts a significant positive influence on business sustainability. In contrast, understanding and concern do not directly affect business sustainability. Mediation analysis further confirms that green accounting implementation fully mediates the relationship between industry players’ understanding and concern and business sustainability. These results indicate that awareness and concern alone are insufficient to enhance sustainability performance unless they are translated into concrete green accounting practices. Within the context of pempek MSMEs, green accounting emerges as a key mechanism that converts environmental awareness into sustainable business outcomes. This research enriches the literature on green accounting and MSME sustainability while offering practical insights for policymakers and pempek MSME development initiatives in Palembang City.
Co-Authors Adelia Fitri Lumelle Aditama, Naufal Raihan Afifah Latifah Turahma Agnemas Yusoep Islami Ahmad Antar Ali Ridho Ali Ridho Annawati, Sri Antono, Zakia Maulida Aslamiah Istiqomah, Nurul Aulia Choiri Windari Ayu Intan Permatasari Balqis Putri Bariyah Bariyah Daniela Putri Alisha Desi Hertin, Revita Djoko Setyo Widodo Dwi Rachmawati Fawzi, Fiddini Sharika Febria Anjara Felisya Pangi Wijaya Feri Nugroho Feri Nugroho Fitriyani, Marini Hadi Wijaya Hadi Wijaya Hertin, Revita Desi Indriyani Setyawati Istiqomah, Nurul Aslamiah Josua Panatap Soehaditama Kamsariaty, Kamsariaty Khusni Faizah Maudy Aulia Putri Maulina, Evaf Maylinda Nur Faizah Meli Linda Sari Mesja Dwika Murdiono, Jatmiko Musahid, Fayza Namira Nadya Nasywa Hanifah Naomi Ramadhia Amir Naufal Raihan Aditama Nora Listiana Noviyanti Noviyanti Noviyanti Noviyanti, Noviyanti Nur Fitri Dewi Nur Fujianti Nuralisa Nuralisa Nurdiansah, Ramlan Nurjaya Nurjaya Nurul Aslamiah Istiqomah Permatasari, Ayu Intan Perwitasari, Erni Pratiwi Putri Amelia Rahmawati Ulfah Revita Desi Hertin Revita Desi Hertin Revita Hertin Rizkian, D Ilham Salamah, Ummy Gusti Sarmilah, Sarmilah Setiawan, Teddy Siti Mutiara Husna Sri Anawati Suci Ati Suci Ayu Sudari Sultansyah Adira Putra suryawan, ryan firdiansyah Teddy Setiawan Tri Susilowati Udriya, Udriya Udriyah Yuni Pambreni Yuni Pammbreni Yusuf Kurniawan, Mohamad