<![CDATA[In the context of escalating global challenges in sustainability and food security, micro, small, and medium enterprises (MSMEs) play a critical role in fostering local economic resilience and supporting the creative economy. However, most food-based MSMEs still rely on basic bookkeeping systems that ignore environmental and social costs, creating a gap between economic performance and sustainability practices. This study aims to develop a practical and integrative Green Accounting Model that strengthens MSMEs’ contribution to the creative economy and food security in South Konawe Regency. The research also seeks to enhance MSME actors’ capacity for sustainability-oriented decision-making through participatory engagement. Employing a combination of Research and Development (R&D) and Participatory Action Research (PAR) approaches, the study involved surveys, focus group discussions (FGDs), interviews, and model trials with selected MSMEs. Data analysis used a mixed-method framework combining quantitative testing of model effectiveness and qualitative interpretation through triangulation. The results show that MSMEs’ recording competence and sustainability awareness significantly improved, with an average effectiveness score of 78.2%. The validated model integrates economic, environmental, and social components, providing a simple yet robust framework adaptable to MSME contexts. This research contributes theoretically by contextualizing green accounting within MSME practices and methodologically by integrating participatory development in model design. Practically, the model serves as a transformative tool that enhances accountability, promotes sustainable entrepreneurship, and strengthens local food security through the creative economy.]]>
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