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Abstract
This study looks at how sustainability accounting is used at Zie Batik, a small and medium-sized enterprise in Semarang City. The research uses a descriptive qualitative approach, gathering data through interviews and by observing the production process, the use of natural dyes, and how waste is managed. The analysis is based on the concept from Wiguna et al. (2022), which includes understanding, concern, and institutional support. The findings show that Zie Batik has applied sustainability principles by being efficient with resources, supporting the community, and using environmentally friendly production methods. The use of sustainability accounting helps reduce costs, makes environmental costs clearer, and improves the company's reputation in the market, which in turn supports the business's ability to stay resilient. These practices have a positive impact on the company's long-term sustainability and can serve as a model for other small and medium-sized businesses.
Keywords: Triple bottom line, Sustainability Accounting, Environmentally Friendly Batik MSMEs, Green Accounting