MSMEs Upgrade with The Concept of Green Accounting and Digitalization: Study Literature Review

Puan Mayzara  M; Nia  Anisyah

doi:10.70294/jimu.v2i02.361

Penulis

Puan Mayzara M Universitas 17 Agustus 1945 Surabaya
Nia Anisyah Universitas 17 Agustus 1945 Surabaya

DOI:

https://doi.org/10.70294/jimu.v2i02.361

Kata Kunci:

green accounting, digital accounting, MSMEs

Abstrak

Micro, small, and medium enterprises (MSMEs) are key players in the small and environmentally friendly industrial sector. However, the integration of green accounting and digitization within MSMEs remains underdeveloped, presenting an opportunity for further research. This study aims to examine the progress of green accounting and digital accounting practices in MSMEs. It will explore both macro and micro perspectives on green accounting, focusing on environmental issues, ecological science, and the sustainable management of natural ecosystems. The research methodology involves a literature review, with a population sample of 1,603 MSME units in the city of Medan. Findings suggest that MSMEs can elevate their status by adopting digitalization in their marketplaces and implementing green accounting principles, which can generate benefits for both the environment and the enterprises themselves.

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