Kepedulian Dan Pemahaman UMKM Terhadap Implementasi Green Accounting

Abstrak

This research aims to determine the level of understanding and concern of stakeholders in tofu and Tempe-producing MSME business in Pamekasan Regency, East Java Province, which will be the basis for implementing a Green Accounting plan in managing its business. Green Accounting is a development of accounting science that plays a role through voluntary disclosure of environmental costs in company financial reports. This research aims to determine the concern and understanding of MSME business actors regarding green accounting. The method used is qualitative with a descriptive approach. The type of data used in this research is primary data, namely interviews with respondents and direct observation of MSMEs producing tofu and Tempe. This research concludes that MSME business actors in Tofu and Tempe in Pamekasan do not care about the environment because MSME business actors are unaware of the impact of pollution from liquid waste resulting from the process of making tofu and tempeh. Apart from that, MSME business actors do not understand environmental costs and in carrying out their business activities are still profit-oriented. Basically, MSME business actors care about the environment, but MSME actors do not yet know clearly about environmental costs and environmental accounting (green accounting), so they do not really understand how to apply green accounting and this is also an important role for the government to continue to socialize green accounting in MSME business actors so that in the future MSME business actors pay more attention and care to waste management.

Kata kunci

• Concern
• Implementation of green accounting
• MSMEs
• Understanding