Implementasi Green Accounting dalam Meningkatkan Efisiensi Produksi Berkelanjutan pada CV. Alba Natural

Abstract

Global environmental challenges such as increasing waste, resource depletion, and climate change have strengthened the need for sustainable development, particularly through SDGs 12 on responsible consumption and production. In Indonesia, MSMEs play an important role, yet most have not implemented green accounting, making their environmental contributions difficult to measure. This study aims to analyze the implementation of green accounting at CV Alba Natural, a natural-based MSME, and examine how these practices contribute to sustainability. The research employed a descriptive qualitative method through in-depth interviews, production process observations, and documentation studies with purposively selected informants. The findings indicate that CV Alba Natural has adopted several environmentally friendly practices, including the use of natural raw materials, resource efficiency, reuse of production residues, and simple waste management; however, it has not yet applied a structured system for recording environmental costs, resulting in unmeasured ecological impacts. Supporting factors include the owner’s environmental commitment and growing market demand for natural products, while constraints involve limited literacy in environmental accounting, scarce resources, and the absence of waste-processing technology. This study implies that MSMEs can begin implementing green accounting through simple steps such as categorizing environmental costs and recording resource efficiency to enhance sustainability performance and support the achievement of SDGs 12.