Comparative Analysis of Environmental Cost Accounting Implementation in Micro, Small and Medium Enterprises
Article Sidebar
Main Article Content
Abstract
Purpose – The implementation of environmental cost accounting is becoming increasingly important in the context of MSMEs in Indonesia, given their significant contribution to the economy and the challenges in managing the environmental impact of business activities. This research aims to analyze the comparison of environmental cost accounting implementation in two SMEs, namely Tempe Tahu Bintang Jaya and the UD Mega Cipta Wood Sawing SME, as well as to evaluate the effectiveness of environmental cost management in each business.
Methodology - This research uses a descriptive qualitative method with a literature study approach. Data are analyzed based on the five stages of environmental accounting: identification, recognition, measurement, presentation, and disclosure of environmental costs.
Findings - The research results show that both SMEs have identified and measured environmental costs, but there are still deficiencies in the recognition and presentation of these costs separately in the financial statements. UMKM Tempe Tahu Bintang Jaya is superior in separating environmental costs, although not systematically, while UMKM Penggergajian Kayu UD Mega Cipta combines environmental costs with administrative costs without clear details. The implementation of environmental cost accounting in both SMEs is still in its early stages and requires further development.
Implication - Efforts are needed to improve the classification, presentation, and disclosure of environmental costs in order to strengthen social responsibility and enhance competitiveness. Support from the government and increased awareness among SMEs are crucial to encourage the wider adoption of environmental cost accounting, thus supporting sustainability and social responsibility.
Article Details
Section
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
You are free to:
- Share — copy and redistribute the material in any medium or format for any purpose, even commercially.
- Adapt — remix, transform, and build upon the material for any purpose, even commercially.
- The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
- Attribution — You must give appropriate credit , provide a link to the license, and indicate if changes were made . You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- ShareAlike — If you remix, transform, or build upon the material, you must distribute your contributions under the same license as the original.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
Notices:
You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation .
No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.
How to Cite
References
Apriani, A., Nurwani, N., & Juliati, Y. S. (2023). Analisis Penerapan Akuntansi Manajemen Lingkungan dalam Pengungkapan Biaya Lingkungan Berdasarkan Perspektif Islam. Jurnal Ilmiah Ekonomi Islam, 9(2), 2374. https://doi.org/10.29040/jiei.v9i2.9510.
Bagraff, H. A., & Ahsan, M. (2024). Green Accounting, Financial Performance, and Company Value: A Bibliometric Study. International Journal of Current Science Research and Review, 7(), 4124-4135.
Cohen, N., & Robbins, P. (Eds). (2012). Green business: An A-to-Z guide. SAGE Publications, Inc.
Desty, A. F., & Ersi, S. (2024). Penerapan Akuntansi Lingkungan dalam Meningkatkan Kinerja Perusahaan. Jurnal Manajemen Dan Akuntans, 1(3), 184-191.
Fitriana, D., & Susilowati, L. (2021). Akuntansi Lingkungan dalam Pandangan Islam. Jakarta: Alim’s Publishing.
Franciska, R. M., Sondakh, J. J., & Tirayoh, V. Z. (2019). Analisis penerapan akuntansi biaya lingkungan pada pt. royal coconut airmadidi. Going Concern: Jurnal Riset Akuntansi, 14(1).
Fransiska, I. B., Manoarfa, H., Juliana, J., & Asih, V. S. (2025). Social Impact Measurement by Social Return on Investment Based on Islamic Social Enterprise. Iqtisad: Journal of Islamic Economic and Civilization, 1(1), 70-89.
Goldie Kelly, S., & Deliza Henny. (2023). Pengaruh Green Accounting dan Kinerja Lingkungan Terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderasi. Jurnal Ekonomi Trisakti, 3(2), 3301–3310. https://doi.org/10.25105/jet.v3i2.18051.
Indriastuti, M., & Mutamimah, M. (2023). Green accounting and Sustainable Performance of Micro, Small, and Medium Enterprises: The Role of Financial Performance as Mediation. The Indonesian Journal of Accounting Research, 26(2), 249-272.
Juliana, J., Monoarfa, H., & Adirestuty, F. (2025). INDUSTRI HALAL: Peluang Dan Tantangan Global. Depok: Rajawali Buana Pusaka (Ranka Publishing).
Jasch, 2003. (2003). Environmental Management Accounting (EMA): Reflection of Environmental Factors in the Accounting Processes through the Identification of the Environmental Costs Attached to Products, Processes and Services n Cleopatra aendroiu Lector Universitar Doctor Co. Theoretical and Applied Economics, 10, 81–87. http://store.ectap.ro/articole/173.pdf.
Kusnandar, P. W., Juliana, J., Rasida, R., Utomo, Y. T., & Mac-Doqu, F. K. (2025). The Influence of Brand Trust, Islamic Branding, and Religiosity on Purchasing Decisions: The Moderating Role of the Halal Label. Indonesian Journal of Islamic Economics and Sustainability, 1(1), 1–15. Retrieved from https://www.ijiesjournal.com/index.php/ijies/article/view/1
Lako, A. (2018). Akuntansi Hijau: Isu, Teori dan Aplikasi. Jakarta: Salemba Empat.
Latif, Abdul. (2023). Green Accounting: Apakah Menjadi Sebuah Solusi untuk Kota 'Metropolutan'? Tersedia di https://kumparan.com/.
Monoarfa, H & Juliana, J. (2025). Falsafah dan Praktik Bisnis Islami Dari Rasulullah hingga Era Digital. Depok: Rajawali Buana Pusaka (Ranka Publishing).
Paru, S. M. (2018). Akuntansi Manajemen Lingkungan: Metoda Akuntansi Lingkungan Guna Meningkatkan Eko-efisiensi Usaha dan Mengatasi Krisis Ekologi Studi pada CV. Andi Offset (Doctoral Dissertation, Universitas Gadjah Mada).
Pratama, W., & Sisdianto, E. (2024). Analisis Penerapan Standar Akuntansi Lingkungan dalam Meningkatkan Sektor UMKM di Indonesia. Jurnal Ilmiah Ekonomi dan Manajemen, 2(12), 464-476.
Pratiwi, E.A., J. (2020). Implementasi Akuntansi Lingkungan pada UMKM di Indonesia. Jurnal Akuntansi dan Keuangan. Jurnal Pengabdian Masyarakat, 58–64.
Puspita, D. A., & Surendra, A. (2019). Analisis Penerapan Green Accounting (Studi Empiris Pada UKM Penggergajian Kayu U.D Mega Cipta di Desa Pilangsari, Banaran, Kalijambe, Kabupaten Sragen). Jurnal Penelitian Dan Kajian Ilmiah, 17(2), 2085–2215.
Rhamadani, S. F., & Sisdianto, E. (2024). Urgensi Akuntansi Lingkungan dalam Meningkatkan Daya Saing Perusahaan di Pasar Global Era Digital. Jurnal Ilmiah Ekonomi Dan Manajemen, 2(12), 477-490.
Sari, A. K., Kesuma, S. A., & Muda, I. (2023). MSMEs Upgrade with the Concept of Green Accounting and Digitalization (Study Literature Review). International Journal of Social Service and Research, 3(3), 763-767.
Sari, G. I. (2025). Implementation of Green Accounting and Environmentally Friendly Work Culture in Increasing the Competitiveness of Local MSMEs. Riwayat: Educational Journal of History and Humanities, 8(1), 713-726.
Sari, M, & H. (2021). Peran Kebijakan Lingkungan dalam Mendorong Akuntansi Hijau pada UMKM. Vol. 5, NO(1). https://berkas.dpr.go.id/puskajianggaran/jurnal-budget/public-file/jurnal-budget- public-10.pdf.
Sari, R. A., Rahayu, A., Juliana, J., Sholahuddin, M., & Valijon, R. O. (2025). The Role of Islamic Marketing Ethics in Improving Brand Credibility. Indonesian Journal of Islamic Economics and Sustainability, 1(1), 49–67. Retrieved from https://www.ijiesjournal.com/index.php/ijies/article/view/5
Schaltegger, s., Burrit, R., P. H. (2017). An Introduction to Corporate Environmental Management: Striving for Sustainability Routledge. In Journal GEEJ (Vol. 7, Issue 2).
Sukmana, S. D. (2022). Implementasi Fungsi Audit Internal dalam Penerapan Prinsip Akuntabilitas ( Studi Perumda Pasar Juara Kota Bandung ). 2(1), 1–10.
Suyudi, M., Permana, D., & Suganda, D. (2020). Penerapan Akuntansi Lingkungan sebagai Bentuk Pertanggungjawaban Perusahaan terhadap Lingkungan. Substansi: Sumber Artikel Akuntansi Auditing Dan Keuangan Vokasi, 4(2), 188-216.
Te, A., Herdi, H., & Aurelia, P. N. (2024). Analisis Penerapan Akuntansi Biaya Lingkungan dalam Proses Pengolahan Limbah pada UMKM Tempe Tahu Bintang Jaya Waipare Desa Watumilok Kecamatan Kangae. Accounting UNIPA-Jurnal Akuntansi, 3(2).
Yolanda, C. (2024). Peran Usaha Mikro, Kecil dan Menengah (UMKM) dalam Pengembangan Ekonomi Indonesia. Jurnal Manajemen Dan Bisnis, 2(3), 170-186.
Zulhaimi, H. (2015). Pengaruh Penerapan Green Accounting terhadap Kinerja Perusahaan. Jurnal Riset Akuntansi dan Keuangan, UPI, 3 (1), 603-616.