MSMEs Upgrade with The Concept of Green Accounting and Digitalization (Study Literature Review)
DOI:
https://doi.org/10.46799/ijssr.v3i3.302Keywords:
green accounting, digital accounting, MSMEsAbstract
MSME is one of the products belonging to the small and environmentally friendly industrial sector. The concept of MSMEs related to green accounting and digitization is still not optimal, so this can be used as research. The purpose of this research is to see how the concept of green accounting and digitization of accounting for MSMEs is developing. To show macro and micro perspectives on green accounting, an issue related to the environment and ecological science, and the sustainable management of natural ecosystems. This research method was carried out using the study literature review method. The population used is 1,603 units of the MSME sector in the city of Medan. The results of this study state that SMEs will be able to upgrade to a high level by applying digitalization to their market place and the concept of green accounting which can provide income for the environment and MSMEs.
References
Anggraeni, H. (2019). Penguatan blended learning berbasis literasi digital dalam menghadapi era revolusi industri 4.0. Al-Idarah: Jurnal Kependidikan Islam, 9(2), 190–203.
Aprilianti, N. A. (2021). Perancangan Aplikasi Sistem Informasiakuntansi Penjualan Pada Cv Sama Cinta. Politeknik Negeri Sriwijaya.
Bernard, D. (1990). Workgroup issue paper: Community or ecosystem level indicators: Introduction to indicators at the community or ecosystem level. Environmental Monitoring and Assessment, 15(3), 281–282.
Cairns, R. D. (2001). Seeing the trees as a forest: what counts in green accounting. Ecological Economics, 36(1), 61–69.
Chen, B., Dai, J., & Sciubba, E. (2014). Ecological accounting for China based on extended exergy. Renewable and Sustainable Energy Reviews, 37, 334–347.
Creswell, J. W., & Creswell, J. D. (2017). Research design: Qualitative, quantitative, and mixed methods approaches. Sage publications.
Cucchiella, F., D’Adamo, I., Gastaldi, M., Koh, S. C. L., & Rosa, P. (2017). A comparison of environmental and energetic performance of European countries: A sustainability index. Renewable and Sustainable Energy Reviews, 78, 401–413.
De Beer, P., & Friend, F. (2006). Environmental accounting: A management tool for enhancing corporate environmental and economic performance. Ecological Economics, 58(3), 548–560.
Handayani, N. L. P., & Soeparan, P. F. (2022). Peran Sistem Pembayaran Digital Dalam Revitalisasi UMKM. Transformasi: Journal of Economics and Business Management, 1(3), 20–32.
Harrison, A. (1989). Introducing natural capital into the SNA. Environmental Accounting for Sustainable Development. World Bank, Washington, DC, 19–25.
House, M. A. (1990). Water quality indices as indicators of ecosystem change. Environmental Monitoring and Assessment, 15, 255–263.
Kuik, O. J., & Verbruggen, H. (2012). In search of indicators of sustainable development (Vol. 1). Springer Science & Business Media.
Marlina, L., & Rahmat, B. Z. (2018). Peran Lembaga Keuangan Syariah Dalam Mengimplementasikan Keuangan Inklusif Bagi Pelaku UMKM Tasikmalaya. Jurnal Ecodemica, 2(1), 125–135.
Peraturan Pemerintah. (2021). Nomor 7 Tahun 2021 tentang Kemudahan. Perlindungan, Dan Pemberdayaan Koperasi Dan Usaha Mikro, Kecil Dan Menengah (UMKM).
Pratami, A. F. (2022). Analisis Penerapan Digitalisasi Sistem Informasi Akuntansi Pembiayaan Murabahah Kspps Made Demak. Universitas Islam Sultan Agung.
Riana, I. G., Wiagustini, N. L. P., & Meydianawathi, L. G. (2014). Master Plan UMKM berbasis perikanan untuk meningkatkan pengolahan produk ikan yang memiliki nilai tambah tinggi. Jurnal Ekonomi Kuantitatif Terapan, 7(2), 102–119.
Stanojevi?, M., Vraneš, S., & Gökalp, I. (2010). Green accounting for greener energy. Renewable and Sustainable Energy Reviews, 14(9), 2473–2491.
Sunaryono, S., SETIANTI, N., Purnomo, J., Purbasari, W., Hardjono, Y., & Safitri, R. (2022). KEGIATAN DIGITALISASI UMKM KAB. WONOSOBO. Teknikom: Teknologi Informasi, Ilmu Komputer Dan Manajemen, 7(2), 1–10.
Vasda, M. (2022). Peran Perdagkum Ponorogo Dalam Pengembangan Umkm Berbasis Digital Di Kabupaten Ponorogo. Universitas Muhammadiyah Ponorogo.
Wijaya, H. (2018). Analisis data kualitatif ilmu pendidikan teologi. Sekolah Tinggi Theologia Jaffray.
Yasrawan, K. T., & Werastuti, D. N. S. (2022). Bagaimana Peran Dan Penerapan Akuntansi Hijau Di Indonesia? Jurnal Akuntansi Kontemporer, 14(3), 151–161.
Published
Issue
Section
License
Copyright (c) 2023 Ayu Kurnia Sari, Sambas Ade Kesuma, Iskandar Muda
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International. that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.