IMPLEMENTING ENVIRONMENTAL MANAGEMENT ACCOUNTING INFORMATION SYSTEMS TO STRENGTHEN ESG PRACTICES AND BUSINESS SUSTAINABILITY: AN INTERNATIONAL COMMUNITY ENGAGEMENT AT NUTSAFIR COOKIES SME, INDONESIA
Aug 2026· The International Conference on Sustainable Economics Management and Accounting Proceeding· Vol 2, pp. 314-319· 0 citations· 16 references
Abstract
The growing emphasis on Environmental, Social, and Governance (ESG) performance has encouraged exportoriented Small and Medium Enterprises (SMEs) to strengthen sustainability governance through more comprehensive accounting practices. Nevertheless, many SMEs still face challenges in integrating environmental and social information into their accounting systems, limiting their ability to evaluate sustainability performance and communicate ESG achievements to stakeholders. This international community engagement program was conducted at Nutsafir Cookies SME, Indonesia, to develop and implement an Environmental Management Accounting Information System (EMAIS) that supports ESG practices and sustainable business management. The program employed a participatory community engagement approach consisting of needs assessment, system design, capacity-building workshops, technical training, mentoring, and implementation evaluation. The developed EMAIS integrates financial transactions with environmental and ESG-related information, enabling the systematic recording of environmental costs, monitoring of sustainability indicators, and preparation of sustainability-related information for managerial decision-making. The implementation enhanced participants' competencies in Environmental Management Accounting and ESG practices, improved the quality of environmental information management, and strengthened organizational transparency and accountability. In addition, the integrated accounting information system supported more effective resource management, facilitated sustainability reporting, and reinforced long-term business competitiveness. The program demonstrates that integrating Environmental Management Accounting with digital accounting technologies provides an effective and replicable approach for strengthening ESG implementation and sustainability governance among export-oriented SMEs.
This study presents an international community engagement program aimed at strengthening Environmental, Social, and Governance (ESG) implementation and enhancing business sustainability through the adoption of a Digital Accounting Information System (DAIS) at Nutsafir Cookies SME in Indonesia. The program addresses the limited integration of environmental, social, and governance information into conventional accounting practices, which constrains sustainability performance evaluation and reporting. The intervention employed a capacity-building approach consisting of training, technical assistance, and mentoring on digital accounting, Environmental Management Accounting (EMA), ESG performance measurement, and sustainability reporting. By integrating financial and non-financial information into a digital accounting platform, the program improved participants’ understanding of sustainability-oriented accounting practices and supported more systematic recording of ESG-related activities. The initiative is expected to enhance accounting transparency, strengthen sustainability performance assessment, improve stakeholder communication, and increase the enterprise’s competitiveness in both domestic and international markets. The program’s value lies in its integrated framework that combines digital accounting, environmental management accounting, ESG implementation, and sustainability reporting into a practical model for SME capacity development. This framework provides a replicable approach that can support the sustainable transformation of other SMEs seeking to improve long-term resilience and competitiveness through digital accounting innovation.
Rini Widianingsih, Dimas Prasetia, Sausan Nuhaa Maisarah 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
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
Small and Medium Enterprises (SMEs) are increasingly required to adopt sustainable business practices in response to growing stakeholder expectations regarding environmental accountability and organizational sustainability. However, many SMEs continue to rely on conventional accounting systems that inadequately capture environmental information, limiting their ability to identify environmental costs, improve resource efficiency, and support sustainability-oriented decisionmaking. This community engagement program aimed to implement an Environmental Management Accounting Information System (EMAIS) to strengthen sustainable business management among SMEs. The program employed a participatory approach consisting of preliminary assessment, capacitybuilding workshops, technical training, participatory system development, continuous mentoring, and monitoring and evaluation. The implemented EMAIS integrates financial and environmental information into a unified digital platform, enabling systematic identification and recording of environmental costs, monitoring of resource utilization, and generation of sustainability-related information to support managerial decision-making. The implementation enhanced participants' understanding of Environmental Management Accounting, improved digital accounting competencies, strengthened the management of environmental information, and increased organizational awareness of sustainable business practices. Furthermore, the integrated system improved accounting accuracy, resource efficiency, environmental accountability, and the availability of reliable information for strategic planning. This community engagement program provides a practical and replicable framework for implementing Environmental Management Accounting Information Systems in SMEs, thereby supporting sustainable business management, improving environmental performance, and strengthening organizational competitiveness in increasingly sustainability-oriented markets.
Permata Ulfah, Laeli Budiarti, U. Khasanah et al.· The International Conference...· 0 citations
Small and Medium Enterprises (SMEs) increasingly face sustainability challenges due to growing stakeholder expectations for environmental responsibility, corporate transparency, and Environmental, Social, and Governance (ESG) performance. However, many SMEs continue to rely on conventional accounting practices that inadequately capture environmental and sustainability-related information, limiting their ability to implement Green Accounting and prepare ESG reports. This community engagement program aimed to develop an integrated Accounting Information System (AIS) that supports Green Accounting and ESG reporting to enhance SME sustainability. The program employed a participatory approach consisting of preliminary assessment, capacity-building workshops, technical training, participatory system development, continuous mentoring, and monitoring and evaluation. The developed accounting information system integrates financial and non-financial information, including environmental costs, ESG indicators, and sustainability performance data, into a unified digital platform. The implementation improved participants' understanding of Green Accounting and ESG principles, strengthened digital accounting competencies, enhanced the systematic recording of environmental and sustainability information, and increased organizational transparency for managerial decision-making. The integrated system also enabled more effective sustainability reporting while supporting resource efficiency and long-term business resilience. This program provides a practical and replicable model for integrating digital accounting, Green Accounting, and ESG reporting within SMEs, thereby contributing to sustainable business management and strengthening SME competitiveness in both domestic and international markets.
Atiek Sri Purwati, Dewi Susilowati, Krisnhoe Rachmi Fitrijati et al.· The International Conference...· 0 citations
Export-oriented Small and Medium Enterprises (SMEs) are increasingly required to adopt sustainable business practices to meet international market expectations regarding environmental, social, and governance (ESG) performance. However, many SMEs still rely on conventional accounting systems that are unable to integrate financial and sustainability information, limiting their ability to implement Green Accounting and prepare ESG reports. This international community engagement program aimed to empower Nutsafir Cookies SME through the development and implementation of an Integrated Accounting Information System that incorporates Green Accounting and ESG performance measurement. The program employed a participatory approach consisting of four stages: preliminary assessment, capacity-building workshops, participatory system development, technical training and mentoring, and monitoring and evaluation. The implemented system integrated financial, environmental, social, and governance information into a unified digital platform, enabling more systematic recording, monitoring, and reporting of sustainability performance. The program enhanced participants' understanding of Green Accounting and ESG principles, improved accounting quality and organizational transparency, and strengthened managerial decision-making through the availability of integrated financial and non-financial information. Furthermore, the initiative increased the enterprise's readiness to prepare sustainability reports and respond to the sustainability requirements of international markets. This program provides a practical and replicable model for strengthening sustainability governance among export-oriented SMEs by integrating digital accounting systems, Green Accounting, and ESG performance measurement to support long-term business sustainability and international competitiveness.
Adi Wiratno, B. Irianto, Agus Faturokhman et al.· The International Conference...· 0 citations
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