- Vol 1, No 3 (2019)
Designing the Initial Indicators to Implement the Concept of Sustainability Accounting in Small and Medium Enterprises: A Conceptual Approach
I Gede Putu Banu Astawa(1)
, Putu Sukma Kurniawan(2)
(1) Department of Accounting, Universitas Pendidikan Ganesha, Singaraja, 81116,, Indonesia
(2) Department of Accounting, Universitas Pendidikan Ganesha, Singaraja, 81116, Indonesia, Indonesia
Copyright (c) 2019 I Gede Putu Banu Astawa, Putu Sukma Kurniawan
DOI : https://doi.org/10.33122/ijase.v1i3.48
This research aims to design an initial indicators for the implementation of the concept of sustainability accounting in small and medium enterprises. This study uses a qualitative paradigm. This study consisted of two phases, the first stage is the stage of collecting data using interviews, observation, and analysis of documents and the second stage is the stage of designing the application of the early indicators of sustainability accounting. The object of this research is the small and medium enterprises located in Buleleng Regency, Bali Province, Indonesia. The results showed that small and medium businesses have the ability to implement the concept of sustainability accounting in internal business processes. This research creates initial indicators to implementation process of sustainability accounting concept in small and medium enterprises business process and this indicators are important for the company’s stakeholders as a main reference in the context of implementation of sustainability accounting concept in small business organization.
Initial Indicators; Sustainability Accounting; Small and Medium Enterprises; Conceptual Approach
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