Micro, Small, and Medium Enterprises (SMEs) play a significant role in economic development but continue to face challenges in integrating digital accounting systems with Environmental, Social, and Governance (ESG) practices to support business sustainability. This international community engagement program aimed to empower Nutsafir Cookies SME through the implementation of a Digital Accounting Information System (DAIS) integrated with Environmental Management Accounting (EMA) to strengthen ESG implementation and improve sustainable business management. The program was conducted using a participatory approach consisting of four stages: preliminary assessment, capacity-building workshops, technical assistance and mentoring, and monitoring and evaluation. The activities focused on enhancing accounting digitalization, integrating financial and nonfinancial information, improving ESG awareness, and developing a practical framework for sustainability reporting. The implementation of the program improved participants’ understanding of digital accounting, ESG principles, and environmental management accounting while strengthening the enterprise’s ability to systematically record environmental, social, and governance information. The integration of DAIS with ESG practices enhanced accounting transparency, supported strategic decision-making, and increased organizational readiness to prepare sustainability reports and meet stakeholder expectations. This program offers a practical and replicable empowerment model for exportoriented SMEs seeking to accelerate digital transformation and strengthen business sustainability through integrated accounting and ESG practices.
I. R. Bawono, Rini Widianingsih, Achmad Ulin Nuha et al.· The International Conference...· 0 citations
This paper presents an international community engagement program designed to strengthen Environmental, Social, and Governance (ESG) implementation and promote sustainable business practices among Indonesian Small and Medium-sized Enterprises (SMEs) through the adoption of Digital Accounting Information Systems (DAIS). The program was conducted at Nutsafir Cookies SME using a participatory capacity-building approach that included preliminary assessment, training, technical assistance, mentoring, and evaluation. The intervention focused on improving the enterprise’s capability to integrate financial and non-financial information, including environmental, social, and governance indicators, into a digital accounting system supported by Environmental Management Accounting (EMA). The results demonstrate that the program enhanced participants’ understanding of digital accounting, ESG implementation, and sustainability reporting while improving accounting transparency and the systematic documentation of sustainability-related activities. The implementation of DAIS enabled the enterprise to strengthen sustainability performance evaluation, support informed managerial decision-making, and improve communication with stakeholders and business partners. Furthermore, the integrated framework developed through this program provides a practical and replicable model for SMEs seeking to accelerate digital transformation, enhance ESG implementation, and achieve long-term business sustainability. The findings highlight the important role of digital accounting innovation in improving organizational resilience and competitiveness in increasingly sustainability-oriented markets
Rini Widianingsih, I. R. Bawono, Azkia Husni Mubarok· The International Conference...· 0 citations
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