PENERAPAN GREEN ACCOUNTING UMKM DI WILAYAH LINGKAR TAMBANG DAN LUAR LINGKAR TAMBANG KOTA PALU

This study aims to analyze the implementation of green accounting among MSMEs operating in the Poboya mining area and outside the mining area in Palu City, this study uses a descriptive qualitative method using in-depth interviews through six MSME informants. The results of the study revealed differences in the implementation of environmental awareness of MSMEs in the mining area showed reactive environmental awareness due to direct exposure to the impact of pollution while MSMEs outside the mining area showed normative environmental awareness driven by social values and business image, mining waste management practices focused on pollution mitigation, while MSMEs outside the mining area emphasized material efficiency, and readiness to implement green accounting. This study also found that none of the MSMEs had implemented formal environmental cost recording due to limited knowledge and the absence of simple green accounting guidelines. simple green accounting. Nevertheless, all informants acknowledged the importance of green accounting for business sustainability. This finding highlights the need for education, mentoring, and a simplified green accounting model tailored to the capacity of MSMEs.