The Role of Accounting Information Systems in Encouraging the Implementation of Green Accounting in MSMEs in Border Areas

Abstract

This study aims to analyze the influence of accounting information system quality on green accounting and the sustainability performance of MSMEs and to examine the mediating role of green accounting in this relationship. Furthermore, this study also aims to map the priority of indicator improvements using the Importance Performance Analysis (IPA) method. The study uses a quantitative approach with an explanatory research design. The respondents consisted of 43 MSMEs in the culinary and production sectors in Sambas Regency. Data collection techniques were carried out through questionnaires using a Likert scale and analyzed using IBM SPSS Statistics. Data analysis was carried out through validity and reliability tests, linear regression, Baron and Kenny mediation tests, Sobel tests, and IPA Cartesian diagram analysis. The results of the study indicate that the quality of accounting information systems has a positive and significant effect on green accounting and the sustainability performance of MSMEs. Furthermore, green accounting also has a positive and significant effect on sustainability performance. The results of the mediation test indicate that green accounting fully mediates the relationship between the quality of accounting information systems and the sustainability performance of MSMEs. The results of the IPA analysis indicate that system quality, business profitability, and social aspects (people) are the top priorities for improvement, while information quality, environmental cost identification, material and energy management, and business sustainability need to be maintained. This research provides a theoretical contribution by integrating the concepts of accounting information system quality, green accounting, and sustainability performance in the context of MSMEs in border areas. Practically, the research results can serve as the basis for recommendations for MSMEs in improving the quality of their accounting information systems and implementing green accounting to support business sustainability.