IMPLEMENTATION OF MANAGEMENT ACCOUNTING INFORMATION SYSTEMS IN GREEN ACCOUNTING THROUGH MSME INNOVATION CAPABILITY AS A MEDIATING VARIABLE

Heni Risnawati (Accounting, Faculty of Economics, Education and Law, Muhammadiyah University of Kudus, Kudus, Indonesia)
Bonnix Hedi Maulana (Accounting, Faculty of Economics, Education and Law, Muhammadiyah University of Kudus, Kudus, Indonesia)
Sukma Wijayanti (Accounting, Faculty of Economics, Education and Law, Muhammadiyah University of Kudus, Kudus, Indonesia)

Media Riset Akuntansi Auditing & Informasi
Vol. 26 No. 2 (2026): September

This study aims to examine the effect of Management Accounting Information Systems (MAIS) on Green Accounting adoption, with MSME innovation capability as a mediating variable. This quantitative study used data collected through questionnaires from 62 MSMEs in the food and beverage manufacturing sector in Kudus Regency, Indonesia, selected through purposive sampling. Data were analyzed using multiple regression analysis and the Sobel test with SPSS. The results indicate that MAIS has a significant positive effect on MSME innovation capability, supporting H1. However, MAIS does not have a significant direct effect on Green Accounting adoption, so H2 is not supported. MSME innovation capability has a significant positive effect on Green Accounting adoption, supporting H3. Furthermore, the Sobel test confirms that MSME innovation capability significantly mediates the relationship between MAIS and Green Accounting adoption, supporting H4. These findings highlight that MAIS contributes to Green Accounting adoption indirectly by strengthening MSME innovation capability. Therefore, enhancing the effectiveness of MAIS and developing innovation capability are important strategies for encouraging Green Accounting adoption among MSMEs.