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Green Accounting Adoption Toward Sustainable Performance

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Advances in Intelligent Networking and Collaborative Systems (INCoS 2022)

Part of the book series: Lecture Notes in Networks and Systems ((LNNS,volume 527))

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Abstract

Small and medium enterprises (SMEs) play a strategic role in contributing to the environment, society, and surrounding communities. One of the SMEs is from the batik industry, identified by the Ministry of Environment as one of Indonesia’s worst causes of river pollution. Excessive water, dye materials, and kerosene stoves cause environmental pollution. Several studies reveal that the batik industry produces quite high CO2 emissions. If batik entrepreneurs do not immediately realize it, it has the potential to lower performance and environmental sustainability; thus, green accounting is expected to affect sustainable performance. This study examines green accounting on sustainable performance with financial performance as an intervening variable involving batik SMEs in Central Java, Indonesia. This research contributes to the literature on green accounting practices by looking at how SMEs in Central Java of Indonesia take their social roles thoughtfully.

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Authors and Affiliations

  1. Department of Accounting, Faculty of Economics and Business, Universitas Diponegoro, Jalan Erlangga Tengah, Semarang, Indonesia

    Maya Indriastuti, Anis Chariri &  Fuad

  2. Department of Accounting, Faculty of Economics, Universitas Islam Sultan Agung, Jalan Raya Kaligawe KM 4, Semarang, Indonesia

    Maya Indriastuti

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  1. Maya Indriastuti
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  2. Anis Chariri
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  3. Fuad
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Correspondence to Maya Indriastuti .

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Editors and Affiliations

  1. Department of Information and Communication Engineering, Fukuoka Institute of Technology, Fukuoka, Japan

    Leonard Barolli

  2. School of Science and Technology, Kwansei Gakuin University, Sanda, Japan

    Hiroyoshi Miwa

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Indriastuti, M., Chariri, A., Fuad (2022). Green Accounting Adoption Toward Sustainable Performance. In: Barolli, L., Miwa, H. (eds) Advances in Intelligent Networking and Collaborative Systems. INCoS 2022. Lecture Notes in Networks and Systems, vol 527. Springer, Cham. https://doi.org/10.1007/978-3-031-14627-5_26

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