Edukasi Penerapan Prinsip Akuntansi Lingkungan Melalui Efisiensi Energi dan Pengelolaan Limbah Pada UMKM Tambakrejo Semarang

Abstract

Management understanding and knowledge of environmental accounting, especially related to waste management and energy efficiency, is very important to achieve business sustainability, including for Micro, Small, and Medium Enterprises (MSMEs). The Tambakrejo MSME group often lacks understanding of milkfish waste management and faces increasing energy operational costs, especially for refrigerators. Lack of environmental awareness causes milkfish waste to pollute the environment and hinder water drains. Environmental accounting integrates environmental aspects in accounting practices to measure, report, and manage environmental impacts. This Community Service educates about waste management strategies and energy efficiency based on environmental accounting principles. The results of Community Service have a positive impact, the enthusiasm of MSME actors is very high, this is evidenced through pre and post testing measuring tools for MSMEs with the results of the increasing level of public understanding of environmental awareness and energy saving in MSMEs, as well as teaching environmental cost management methods through identification, recognition, measurement, reporting, and integration of environmental aspects in the accounting system.