Title : The Environmental Accounting Strategy and Waste Management to Achieve MSME's Sustainability Performance
Authors:
- Sri Wahjuni Latifah
- Noorlailie Soewarno
Department : Accounting
Journal Name : Cogen Business and Management
Kinds of Journal : Q2
Keywords : Environmental Accounting Strategy, Waste Management, Sustainability Performance, MSME’s
Abstract:
This study aims to examine the effects of the Environmental Accounting Strategy on Sustainability of Performance and Explore Waste Management Asa Mediation between Environmental Accounting Strategy and the Sustainability of Performance of Micro, Small and Medium Enterprises (MSMES). Research Data was collected from 194 Msmes in East Java Indonesian 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 of Performance, and it was proven that MSME's waste management mediated the Effect of Environmental Accounting Strategy on MSME Sustainability of Performance. The originality of this research is the development of research instruments, which combine from Various Sources from previous researches, gristandards and indonesian government regulations so that they can contributesvironmental management literature and Determining Sustainability Performance Strategies.This Research Implications Supports the goals of the Indonesian Government'Ssustainability Development Goals (SDGs) Regarding SDGs Goal Number 12 Responsible 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 of Performance
For details : https://doi.org/10.1080/23311975.2023.2176444