The Concept of Collaboration of the Triple Bottom Line Method in Measuring the Implementation of Green Accounting and Corporate Social Responsibility (CSR) in the MSME Industry
Keywords:
Green Accounting, UMKM ManufactureAbstract
The Triple Bottom Line concept can be used to measure the application of green accounting and corporate social responsibility with dimensions that include five basic principles used as measurements, including transparency, accountability, independence, and finally fairness. The method used is qualitative, with a phenomenological approach, and the type of field scientific work. Primary data is obtained through interviews, observations, and documentation at MSME Manufacture, especially in CV. Gudange Tahu Takwa (GTT). Results show that CV. Gudange Tahu Takwa (GTT) applies green accounting in four categories, namely costs based on activities, total quality management, re-engineering processes, and environmental costs. This strategy includes cost management, quality planning, process improvement, and waste treatment. That CV, Gudange Tahu Takwa (GTT), has fulfilled several Triple Bottom Line principles in CSR. These results for MSMEs in manufacturing are expected to contribute to further understanding of the application of sustainable practices in MSMEs.
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