APAKAH PELAKU UMKM DI DAERAH TERTINGGAL MEMAHAMI DAN MEMPRAKTIKKAN ENVIRONMENTAL MANAGEMENT ACCOUNTING?

Abstract

This research aims to capture the involvement of MSMEs in disadvantaged areas in Environmental Management Accounting (EMA). Researchers will measure engagement by understanding EMA and EMA practices in MSMEs in underdeveloped areas. The research uses descriptive quantitative methods. Data was collected by distributing questionnaires to 62 MSMEs in East Nusa Tenggara Province and studying documents related to the topic. The choice of MSMEs is because the increase in MSMEs also contributes to an increase in environmental problems. In particular, MSMEs in underdeveloped areas are also close to the problem of lack of capital and require investors to increase capital. One of the efforts to attract investors in this modern era is environmental responsibility. Data analysis was carried out using a process of data reduction, analysis, and presentation. The research results show that 51.6% of MSME players do not understand EMA, and do not understand the physical and monetary elements of MSME operations. This lack of understanding is because there has never been any outreach about green accounting to EMA to MSMEs. MSME actors' understanding of social responsibility refers to planting trees, not to the allocation of environmental costs based on EMA which is measured in monetary or physical terms. MSMEs still prioritize profit. Regarding practice, 66.1% of MSMEs in underdeveloped areas have not implemented EMA, as evidenced by not having an Environmental Management System Certificate and 61.3% not allocating environmental costs to their business. The majority do not provide environmental costs as a percentage of a company's total operating costs which can be divided into categories such as prevention costs, environmental detection, internal failure costs, and external failure costs.