Abstract:
This study aims to examine the effect of the environmental accounting strategy on
sustainability performance and explore waste management as a mediation between
environmental accounting strategy and the sustainability performance of Micro, Small
and Medium Enterprises (MSME’s). Research data was collected from 200 MSME’s in
Indonesia through online and offline questionnaires. Data analysis was performed with
PLS-SEM. The results of the study found that the MSME’s environmental accounting
strategy had an effect on sustainability performance, and it was proven that MSME’s
waste management mediated the environmental accounting strategy for MSME
sustainability performance. The originality of this research is the development of
research instruments, from various sources from previous researchers, GRI standards
and Indonesian Government Regulations so that they can contribute Environmental
Management Accounting literature and practical contributions to MSME’s and related
institutions in determining sustainability performance strategies. The implications of
future research can collect larger data and can compare developing countries with
developed countries. The implications for the government can provide guidance and
training for MSME’s human resources
