Designing the Initial Indicators to Implement the Concept of Sustainability Accounting in Small and Medium Enterprises: A Conceptual Approach

Abstract

This research aims to design 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.Keywords: initial indicators, sustainability accounting, small and medium enterprises, conceptual approach

Preprints as a driver of open science: Opportunities for Southeast Asia

“…Indonesian researcher Putu Sukma Kurniawan shared his work on indicators for sustainability accounting in small and medium enterprises as a preprint on INArxiv (Kurniawan, 2019 ) on March 2019. Dr Kurniawan shared his preprint widely on social media and also regularly develops videos related to his work, which he shares on Youtube (Kurniawan, 2022a ).…”