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INDONESIA
Agregat: Jurnal Ekonomi dan Bisnis
Published by Universitas Muhammadiyah Prof. Dr. Hamka
ISSN : 25495658     EISSN : 25497243     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Agregat: Jurnal Ekonomi dan Bisnis (Journal of Economics and Business) is aimed at being a medium for research results dissemination and scientific paper exchanges on the Indonesian economy and business among academics, practitioners, regulators, and public. Agregat: Jurnal Ekonomi dan Bisnis (Journal of Economics and Business) is issued two times annually, i.e., in March, and September.
Arjuna Subject : -
Articles 1 Documents
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Search results for , issue "Vol. 10 No. 1 (2026)" : 1 Documents clear
The Role of Green Financial Literacy in Enhancing Green Accounting Implementation Through Social CSR for MSME’s in Baubau City Andriani Saputri; Misran; Irmawati Alimuddin
Agregat: Jurnal Ekonomi dan Bisnis Vol. 10 No. 1 (2026)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol10.i1/21310

Abstract

This study examines the effect of green financial literacy on green accounting and tests whether social corporate social responsibility (CSR) strengthens that relationship among MSMEs in Baubau City. The study addresses a gap in prior research, which has mostly discussed financial literacy, environmental accounting, and CSR separately, or has focused on large firms rather than MSMEs in a local emerging-economy setting. A quantitative explanatory design was employed. One hundred questionnaires were collected from MSME owners or managers through purposive sampling, and 86 valid responses were retained after data screening. The instrument measured green financial literacy, green accounting, and social CSR using a five-point Likert scale. Data were analysed with descriptive statistics, classical assumption tests, simple regression, and moderated regression analysis using SPSS 16. The findings show that green financial literacy has a positive and significant effect on green accounting. Social CSR also moderates the relationship, indicating that literacy is translated into greener accounting practices more effectively when MSMEs are supported by socially oriented CSR programmes such as mentoring, training, and business assistance. The study contributes by offering an integrated model that links internal capability and external institutional support in explaining green accounting adoption among MSMEs. Practically, the results imply that local governments, firms implementing CSR, and MSME support institutions should integrate green finance education with sustainability-oriented empowerment programmes

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