THE EFFECT OF PLASTIC PRICE INCREASES ON PRODUCTION COSTS AND SMES PROFITABILITY: EVIDENCE FROM A GREEN ACCOUNTING PERSPECTIVE
Siti Sharah; Nurunnisa Nuzulurrahmah; Irfan S. Himawan; Elan Eriswanto
Objective: This study aims to analyze the impact of rising plastic prices on production costs and profits of SMEs and examine the role of green accounting as a strategy in addressing cost pressures and sustainability demands. Method: The study use...