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Implementation of Green Accounting to Support the Sustainability of Our Tempe Kita MSMES in Kotapinang, South Labuhanbatu Regency

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The implementation of green accounting is basic, showing initial commitment to sustainability and efficiency.
Observations revealed limited adoption of green accounting, particularly lack of documentation on environmental assets.
Qualitative analysis through case study methods, including interviews and observations of MSME practices.
Enhancing practices requires targeted training and development of an environmental recording system.

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Case study analyzes green accounting impact on sustainability in MSMEs, indicating gaps in practices.

Nasution et al. (2025) studied this question.

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