IMPLEMENTASI PRAKTIK AKUNTANSI BERKELANJUTAN UNTUK UMKM: STUDI KASUS PADA KAWASAN KULINER CENTRAL POINT INDONESIA (CPI) MAKASSAR
Kata Kunci:
Sustainable accounting×MSMEs×Participatory Action Research (PAR)×Culinary×Community Service×Abstrak
Praktik akuntansi berkelanjutan semakin relevan seiring dengan meningkatnya kesadaran akan pentingnya keberlanjutan dalam setiap aspek bisnis, termasuk di sektor Usaha Mikro, Kecil, dan Menengah (UMKM). Artikel ini mengkaji implementasi praktik akuntansi berkelanjutan pada UMKM di kawasan kuliner Central Point Indonesia (CPI) Makassar dengan menggunakan metode Participatory Action Research (PAR). Tujuan penelitian ini adalah untuk mengidentifikasi manfaat, tantangan, serta dampak dari penerapan akuntansi berkelanjutan pada UMKM, dan untuk memahami bagaimana pendekatan berbasis kolaborasi dapat memperkuat kapasitas pelaku UMKM dalam mengelola keuangan secara berkelanjutan. Melalui penelitian ini, ditemukan bahwa meskipun tantangan terkait pengetahuan akuntansi dan keterbatasan sumber daya masih menjadi hambatan utama, penerapan akuntansi berkelanjutan dapat meningkatkan efisiensi operasional dan mendukung keberlanjutan bisnis. Pendampingan yang berbasis kolaborasi antara peneliti dan pelaku UMKM menjadi faktor kunci dalam keberhasilan implementasi praktik ini. Implikasi dari penelitian ini menunjukkan bahwa untuk mengoptimalkan penerapan akuntansi berkelanjutan di kalangan UMKM, diperlukan upaya berkelanjutan dalam hal edukasi, pelatihan, dan dukungan teknologi, serta kebijakan yang mendukung keberlanjutan usaha di tingkat mikro.
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