Apakah Pelaku UMKM di Daerah Tertinggal Memahami dan Mempraktikkan Environmental Management Accounting?

MANEHAT, Beatrix Yunarti and SONBAY, Yolinda Yanti (2024) Apakah Pelaku UMKM di Daerah Tertinggal Memahami dan Mempraktikkan Environmental Management Accounting? Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi), 8 (3). pp. 1780-1799. ISSN 2621-5306

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Abstract

This research aims to capture the involvement of MSMEs in disadvantagedareas in Environmental Management Accounting (EMA). Researchers will measureengagement with an understanding of EMA and EMA practices in MSMEs inunderdeveloped areas. The research uses descriptive quantitative methods. Datawascollected by distributing questionnaires to 62 MSMEs in East Nusa Tenggara Province and study of documents related to the topic. The choice of MSMEs is because theincrease in MSMEs also contributes to an increase in environmental problems. Inparticular, MSMEs in underdeveloped areas are also close to the problemof lackof capital and require investors to increase capital. One of the ef orts to attract investorsin this modern era is environmental responsibility. Data analysis was carried out usinga process of data reduction, analysis, and presentation. The research results showthat 51.6% of MSME players do not understand EMA, and do not understand the physical and monetary elements of MSME operations. This lack of understanding is becausethere has never been any outreach about green accounting to EMA to MSMEs. MSMEactors' understanding of social responsibility refers to planting trees, not totheallocation of environmental costs based on EMA which is measured in monetaryorphysical terms. MSMEs still prioritize profit. Regarding practice, 66.1%of MSMEs inunderdeveloped areas have not implemented EMA, as evidenced by not havinganEnvironmental Management System Certificate and 61.3% not allocating environmental costs to their business. The majority do not provide environmental costs as a percentageof a company's total operating costs which can be divided into categories suchas prevention costs, environmental detection, internal failure costs, and external failurecosts.

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