<![CDATA[Sustainability issues require businesses to consider economic, social, and environmental impacts, creating a need for accounting systems that can present more accurate cost information. Environmental accounting functions as a key instrument for identifying and measuring environmental costs arising from production activities and for supporting more efficient resource use. However, many micro, small, and medium enterprises (MSMEs) face challenges in implementing environmental accounting due to limited understanding, restricted resources, and the absence of separated environmental cost records. These limitations make it difficult for business owners to evaluate the contribution of environmental expenditures to sustainability performance. Pabrik Kecap Cap Jempol Lasem is one MSME experiencing these challenges, as its basic waste-management efforts are not supported by structured green cost documentation. This study aims to identify environmental costs within the production process, design an accounting record model suitable for MSMEs, and analyze how environmental accounting information enhances sustainability. Using a descriptive qualitative method through interviews, observations, and documentation, the study finds that the absence of environmental cost separation hampers evaluation of waste-management effectiveness. The results confirm that environmental accounting has the potential to improve cost efficiency, information transparency, and sustainability performance, emphasizing the importance of systematic environmental cost recording for MSMEs.]]>
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