Green Accounting Reporting Practices Among SMEs in Pontianak: Readiness, Challenges, and Implications for Sustainable Financing
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Reza Pahlevi
Elga Yulindisti
Nadya Eka Putri Putri
Hana Dhayan
Abstract
Penelitian ini bertujuan untuk mengkaji praktik pelaporan akuntansi hijau di kalangan Usaha Mikro, Kecil, dan Menengah (UMKM) di Pontianak, Indonesia. Penelitian ini mengidentifikasi tingkat kesiapan UMKM dalam menerapkan akuntansi hijau, tantangan yang dihadapi, serta dampaknya terhadap akses pendanaan berkelanjutan. Hasil penelitian menunjukkan bahwa sebagian besar UMKM di Pontianak memiliki pemahaman yang terbatas tentang akuntansi hijau, dengan 42% responden memiliki pemahaman rendah dan 33% memiliki pemahaman sedang. Hanya 25% dari responden yang menunjukkan pemahaman tinggi tentang konsep tersebut. Tantangan utama yang dihadapi meliputi kendala keuangan, kesenjangan pengetahuan, keterbatasan rantai pasokan, ketidakjelasan peraturan, kompleksitas sistem pelaporan, keterbatasan sumber daya, dan infrastruktur yang tidak memadai. Meskipun demikian, semua UMKM yang disurvei menunjukkan minat tinggi dalam pelatihan akuntansi hijau, dengan motivasi utama termasuk tanggung jawab lingkungan, pengembangan bisnis, dan akses pendanaan. Penelitian ini merekomendasikan pembentukan pusat dukungan akuntansi hijau untuk UMKM, pengembangan panduan sektoral, dan implementasi insentif keuangan yang ditargetkan. Kesimpulan penelitian ini menekankan bahwa UMKM siap untuk menerapkan praktik akuntansi berkelanjutan dengan dukungan yang tepat, dan keberhasilan transisi ini memerlukan pendekatan terpadu yang menggabungkan insentif keuangan, pembangunan kapasitas, dan kerangka peraturan yang fleksibel.
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Copyright (c) 2025 Hana Dhayan, Reza Pahlevi, Nadya Eka Putri, Elga Yulindisti
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