Main Article Content
Abstract
This study aims to examine various factors influencing the implementation of sustainability accounting among Micro, Small, and Medium Enterprises (MSMEs), particularly in the food sector operating in Demak Regency. This study focuses on three main components: the level of understanding of the concept of sustainability accounting among MSMEs, their concern for the social and environmental dimensions, and the support provided by various external institutions. This study uses a qualitative approach with data collection methods through in-depth interviews and field observations. The results show that the implementation of sustainability accounting among MSMEs in Demak is still low. Understanding and implementation of socio-environmental aspects are not optimal, while institutional support is limited so that the concept of sustainability has not been integrated into accounting practices. It is hoped that the results of this study can provide a comprehensive picture of the extent to which MSMEs in Demak understand and implement sustainability accounting principles and the factors that influence the implementation process.
Keywords: sustainability accounting, MSMEs, understanding, care, institutional support.