JURNAL RUMPUN MANAJEMEN DAN EKONOMI
Vol. 2 No. 1 (2025): Januari

Pengaruh Kesadaran Lingkungan Terhadap Penerapan Akuntansi Lingkungan Di Sektor Usaha Mikro Kecil Dan Menengah (UMKM)

Arifah Nurmalika (Unknown)
Ersi Sisdianto (Unknown)



Article Info

Publish Date
16 Dec 2024

Abstract

This study aims to analyse the impact of environmental awareness on the application of environmental accounting in the Micro, Small and Medium Enterprises (MSME) sector. In a global context where sustainability is increasingly emphasised, environmental awareness is an important factor influencing business practices. This study uses a literature review to understand the relationship between environmental awareness and the application of environmental accounting. Several academic sources, journal articles and related reports were reviewed. The literature review shows that MSME owners are more environmentally aware, which contributes to better use of environmental accounting. This includes effective resource management, clear reporting of sustainability practices and measurement of the business impact on the environment. The study found that education and training that increases environmental awareness can encourage MSMEs to adopt better environmental accounting practices that support economic and environmental sustainability goals. Suggestions for further research, such as empirical studies to test these findings in the field, are also included.

Copyrights © 2025






Journal Info

Abbrev

jrme

Publisher

Subject

Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics Social Sciences

Description

JURNAL RUMPUN MANAJEMEN DAN EKONOMI (JRME) berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek penelitian, masalah, dan perkembangan terbaru di bidang Ilmu Manajemen. Topik dalam Jurnal ini berkaitan dengan aspek apapun dari manajemen, namun tidak terbatas pada ...