Title: The environmental accounting strategy and waste management to achieve MSME’s sustainability performance
Authors:
- Sri Wahjuni Latifah
- Noorlailie Soewarno
Department: Akuntansi
Journal Name: Cogent Business and Management
Kinds of Journal: Q2
Keywords: environmental accounting strategy, waste management, sustainability performance, MSME’s
Abstract:
This study aims to examine the effect of the environmental accounting strategy on sustainability performance and explore waste management asa mediation between environmental accounting strategy and the sustainability performance of Micro, Small and Medium Enterprises (MSMEs). Research data was collected from 194 MSMEs in East Java Indonesia through online and offline questionnaires. The data analysis is performed with PLS-SEM. The results of the study found that the MSME’s environmental accounting strategy had an effect on sustainability performance, and it was proven that MSME’s waste management mediated the effect of environmental accounting strategy on MSME sustainability performance. The originality of this research is the development of research instruments, which combine from various sources from previous researchers, GRIstandards and Indonesian Government Regulations so that they can contributeEnvironmental Management Accounting literature and practical contributions toMSMEs and related institutions in determining sustainability performance strategies.This research implication supports the goals of the Indonesian Government’sSustainability Development Goals (SDGs) regarding SDGs Goal number 12Responsible consumption and production. The government needs to establish a waste management policy to improve environmental problems. The implications of future research can collect larger data and can compare the MSMEs between emerging countries. Also, MSMEs need to establish strategic Environmental Accounting so that it has an impact on sustainability performance
For detail: https://doi.org/10.1080/23311975.2023.2176444
