Pengaruh Implementasi Green Accounting terhadap Kinerja Triple Bottom Line Pada UMKM di Kawasan Penyangga Ibu Kota Nusantara (Kabupaten Penajam Paser Utara)
DOI:
https://doi.org/10.53494/jira.v12i1.1346Kata Kunci:
Akuntansi Hijau, Triple Bottom Line, UMKM, Keberlanjutan UsahaAbstrak
Penelitian ini bertujuan menganalisis pengaruh penerapan green accounting terhadap kinerja triple bottom line pada UMKM di Kabupaten Penajam Paser Utara sebagai wilayah penyangga Ibu Kota Nusantara. Pendekatan yang digunakan adalah kuantitatif dengan desain kausalitas melalui metode survei terhadap 150 responden yang dipilih secara purposive. Analisis data dilakukan menggunakan regresi linier berganda dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa implementasi green accounting, yang tercermin dalam pengelolaan biaya lingkungan dan efisiensi sumber daya, berpengaruh positif dan signifikan terhadap kinerja ekonomi (profit) dan kinerja lingkungan (planet). Namun, pengaruh terhadap kinerja sosial (people) tidak terbukti signifikan. Temuan ini mengindikasikan bahwa praktik akuntansi hijau pada UMKM masih berfokus pada efisiensi internal dan belum sepenuhnya mencakup aspek sosial. Kendala utama yang dihadapi adalah rendahnya pemahaman pelaku usaha serta belum tersedianya standar pelaporan yang sederhana. Penelitian ini memberikan implikasi praktis bagi pengembangan kebijakan ekonomi hijau di kawasan penyangga IKN.
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