Environmental Accounting Training for Sustainable MSMEs in Mamuju City

Micro, small, and medium enterprises (MSMEs) play a significant role in Indonesia's economy, yet many owners still lack understanding of environmental accounting practices that support sustainable business operations. This community service program aimed to train MSME owners in Mamuju City in environmental accounting concepts and financial record-keeping aligned with Financial Accounting Standards (SAK). The training combined lectures, discussion, and hands-on practice for 20 MSME participants and was evaluated using a pretest-posttest design. Data were analyzed using the N-Gain Score, the Shapiro-Wilk normality test, and the Wilcoxon Signed-Rank Test. Results showed a significant increase in participants' understanding, with the average score rising from 58.5 (pretest) to 89.5 (posttest) and a Wilcoxon test significance of p = 0.0001. The mean N-Gain Score of 0.767 (76.7%) falls into the "effective" category. These findings confirm that direct, practice-based training effectively narrows MSME owners' knowledge gap in sustainable environmental accounting.