The aims of the study was to analyze the level of
understanding and application of Green Accounting in the
financial statements of small and medium fashion
businesses in Bekasi and to determine the effect of the level
of understanding and application of Green Accounting in
the financial statements of small and medium fashion
business in Bekasi. The results showed that the level of
understanding of Green Accounting in Bekasi fashion SMEs
has a good assessment. This is evidenced by the answers of
some respondents who answered agree. Means everything
that is felt, perceived by respondents about the level of
understanding of Green Accounting in Bekasi fashion
SMEs. The application of Green Accounting in Bekasi
fashion SMEs has a good assessment. The level of
understanding of Green Accounting has a positive effect on
the financial statements of Bekasi fashion SMEs. This shows
that the higher the level of understanding of Green
Accounting has a positive effect on financial statements. The
application of Green Accounting has a positive influence on
the financial statements of Bekasi fashion SMEs. This shows
that the higher the level of application of Green Accounting
has a positive effect on the financial statements.
Keywords : Green Accounting, Fashion, Understanding, Application and SMEs