Tempeh production in Indonesian micro and small enterprises (MSMEs) faces sustainability challenges, especially in packaging practices and environmental cost awareness. This study aims to explore how local wisdom in traditional tempeh packaging and the conceptual application of green accounting contribute to circular economy practices in rural food production. A qualitative case study approach was employed, focusing on two tempeh-producing MSMEs in Rasau Jaya Village, West Kalimantan. Data were collected through semi-structured interviews, direct observation, and limited document review. The findings indicate that the reuse of banana leaves and used paper reflects unintentional adherence to circular economy principles, driven more by cost efficiency than by sustainability awareness. Both MSMEs lacked formal financial records and showed limited understanding of environmental accounting, indicating that green accounting remains an untapped framework. This study provides new insights into how traditional practices can align with modern sustainability concepts, even without explicit theoretical grounding. The findings underscore the importance of culturally grounded education and practice-based training to build MSMEs’ capacity in adopting environmentally responsible business strategies. The study adds value by linking informal sustainability practices with environmental accounting discourse in traditional rural enterprises.
Ningrum et al. (Tue,) studied this question.
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