Fostering East Java Msme Sustainability Through Green Accounting And Environmental Management Accounting

Penulis

  • Anisaul Hasanah Universitas Gresik image/svg+xml
  • Parasdya Pandhu Andanawarih Universitas Selamat Sri
  • Dini Ayu Pramitasari Universitas Selamat Sri

DOI:

https://doi.org/10.31000/6j1nm944

Kata Kunci:

green accounting awareness, environmental compliance, environmental management accounting, MSME sustainability

Abstrak

This study examines the effects of green accounting awareness (GAA) and environmental compliance (EC) on MSME sustainability, with environmental management accounting (EMA) as a mediating variable. Using a quantitative cross-sectional survey, primary data were collected through structured questionnaires from MSME owners and managers in East Java, Indonesia, selected purposively based on their direct involvement in financial or environmental decision-making. Of 300 questionnaires distributed, 262 were complete and usable. The hypotheses were tested using Partial Least Squares Structural Equation Modeling (PLS-SEM) in SmartPLS 3. The results show that GAA has no significant direct effect on MSME sustainability, suggesting that environmental knowledge alone is insufficient without effective managerial implementation. In contrast, EC has a significant positive effect on sustainability. GAA and EC both positively influence EMA, and EMA significantly contributes to MSME sustainability. Moreover, EMA mediates the relationships between GAA and sustainability, as well as between EC and sustainability, indicating that environmental knowledge and regulatory compliance are more effective when embedded in systematic accounting practices. These findings highlight EMA as a strategic capability that converts environmental awareness and compliance into sustainable performance. Policymakers and MSME support institutions should strengthen EMA-based capacity building, environmental cost management training, and standardized reporting practices to improve compliance, decision-making, and long-term sustainability.

Unduhan

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Diterbitkan

2026-07-01

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The data that support the findings of this study were collected through survey questionnaires and are not publicly available due to privacy and confidentiality considerations.

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Vol 10 No 2 (2026): Competitive Jurnal Akuntansi dan Keuangan

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Hak Cipta (c) 2026 COMPETITIVE

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Cara Mengutip

[1]
A. Hasanah, P. P. Andanawarih, dan D. A. Pramitasari, “Fostering East Java Msme Sustainability Through Green Accounting And Environmental Management Accounting”, COMPETITIVE, vol. 10, no. 2, hlm. 146–164, Jul 2026, doi: 10.31000/6j1nm944.