Authors : Dessy Putri Andini

Volume/Issue : Volume 8 - 2023, Issue 8 - August

Google Scholar : https://bit.ly/3TmGbDi

Scribd : https://tinyurl.com/379j9vrn

DOI : https://doi.org/10.5281/zenodo.8288345

Abstract : The aims of the study was to analyze the level of understanding and application of Green Accounting in the financial statements of small and medium fashion businesses in Bekasi and to determine the effect of the level of understanding and application of Green Accounting in the financial statements of small and medium fashion business in Bekasi. The results showed that the level of understanding of Green Accounting in Bekasi fashion SMEs has a good assessment. This is evidenced by the answers of some respondents who answered agree. Means everything that is felt, perceived by respondents about the level of understanding of Green Accounting in Bekasi fashion SMEs. The application of Green Accounting in Bekasi fashion SMEs has a good assessment. The level of understanding of Green Accounting has a positive effect on the financial statements of Bekasi fashion SMEs. This shows that the higher the level of understanding of Green Accounting has a positive effect on financial statements. The application of Green Accounting has a positive influence on the financial statements of Bekasi fashion SMEs. This shows that the higher the level of application of Green Accounting has a positive effect on the financial statements.

Keywords : Green Accounting, Fashion, Understanding, Application and SMEs