SOCIALIZING ENVIRONMENTAL ACCOUNTING (GREEN ACCOUNTING) AS A TOOL FOR COST CONTROL AND BRAND IMAGE ENHANCEMENT FOR COFFEE PROCESSING SMES IN LABUAN BAJO

Abstract

This community engagement initiative aims to socialize environmental accounting (green accounting) for coffee processing Small and Medium Enterprises (SMEs) in Labuan Bajo. This initiative is driven by the dual challenge that SMEs face: managing the environmental impact of coffee processing (such as water use and pulp waste) and enhancing brand image in a highly competitive, eco-conscious tourism market. The target audience was owners and managers of coffee-processing SMEs in the Labuan Bajo region, who often face high operational costs and limited awareness of sustainable financial practices. The implementation methods included participatory workshops, interactive simulations on identifying environmental costs, and one-on-one consultations. The results indicate a significant improvement in participants' understanding of how to identify and track ecological costs. Participants successfully linked waste management and energy consumption to direct cost control opportunities. This program also produced a simplified guide for SMEs to implement basic environmental cost tracking. The activity underscores the importance of applying green accounting as a practical tool for SMEs, not only for ecological stewardship but also as a strategic mechanism for cost efficiency and for building a stronger, "green" brand identity, essential for success in a prime tourism destination.