Abstract
The general objective of this study is to find out whether: 1) the SMEs of tofu and tempe in Bandar Lampung city have knowledge of the concept of green accounting 2) the SMEs of tofu and tempe in Bandar Lampung city care about the environment. The type of data used in this study is primary data, namely by interviewing and distributing questionnaires to the businessmen of tofu and tempe in Bandar Lampung city. Based on the results of the questionnaire, it was found that the understanding of the perpetrators of SMEs of tofu and tempe in Bandar Lampung city is still low because the preference of the interests of the actors of SMEs of tofu and tempe is still focused on operating profits not on product quality and environmental quality. The lack of awareness of environmental impacts that can affect the sustainability of its business is a factor that causes the low level of understanding. In terms of knowledge of the environmental costs, SMEs is also identified low. This is because the business actors are unable to identify what constitutes the components of environmental costs which also become a factor that causes low understanding of the SMEs. Keywords: Green Accounting, Environmental Costs, SMEs.
Highlights
Pendahuluan Salah satu sektor industri yang merupakan pilar penyangga perekonomian di Indonesia adalah sektor Usaha Kecil dan Menengah (UKM), peran UKM sendiri terlihat dari jumlah unit usaha dan daya serap tenaga kerja oleh UKM yang cukup signifikan
The general objective of this study is to find out whether: 1) the SMEs of tofu and tempe in Bandar Lampung city have knowledge of the concept of green accounting 2) the SMEs of tofu and tempe in Bandar Lampung city care about the environment
The type of data used in this study is primary data, namely by interviewing and distributing questionnaires to the businessmen of tofu and tempe in Bandar Lampung city
Summary
Bandar Lampung berbeda antara satu dengan yang lainnya, hal ini dapat dilihat dari hasil jawaban atas kuesioner yang diberikan, dimana sebanyak 60% responden mengetahui bahwa menjaga lingkungan hidup sama dengan menjaga kelangsungan hidup usaha, kesadaran akan lingkungan yang baik menjadi modal dasar bagi pelaku usaha UKM dalam menjaga kelangsungan usahanya (sustainability). Secara umum (sebanyak 70%) pelaku usaha UKM mengetahui bahwa biaya lingkungan merupakan tanggung jawab usaha karena lingkungan merupakan hal yang mendapat dampak dari suatu kegiatan industri baik skala kecil maupun besar, oleh karenanya kesadaran atas dampak lingkungan sangat dibutuhkan dimiliki oleh para pelaku usaha. Limbah usaha selama ini hanya dibuang ke saluran air (parit) yang ada baik di depan maupun belakang kediaman yang sekaligus tempat usaha, ketidakpahaman pelaku UKM tahu tempe akan biaya lingkungan membuat selama ini mereka tidak memperhitungkan biaya tersebut dalam proses produksinya. Pelaku usaha UKM sangat tidak setuju membebankan biaya lingkungan sebagai bagian dari beban usaha
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