Small and medium enterprises (SMEs) play a significant role in Indonesian business growth. Therefore, the objective of the present study is to investigate the association of antecedents of environmental management accounting and environmental performance in Indonesian SMEs. In doing so, the current study seeks to identify the internal and external influencing factors for firms in adopting EMA and its subsequent impact on SMEs environmental performance. The outcomes of the PLS-SEM confirm that benefit expectation has significantly and positively impacted on Environmental Management Accounting. The results of PLS-SEM also confirm that Regulatory Pressure has a positive and significant impact on environmental management accounting. Finally, the results of partial least square modelling confirm that environmental management accounting also has a positive and significant impact on environmental performance.

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Accounting Information Quality is characteristic with quality that is accurate, relevant, timeline and complete which need by user for valuable decision making in organization. Business Strategy competitive, Role of Map Business process and Departemenlisasi Organizational Structure company vital importance effective will improve the Accounting Information System Quality BUMN in Bandung. Accounting Information Quality at company on BUMN Bandung still categorize enough, caused the Information System in accounting which not yet quality. This study uses descriptive methods and types of research verification. The type of data which is the primary using primary data uses an interval scale for measurement. Validity and reliability tests were carried out on the collected questionnaires, then ordinal-scale data in interval then using Interval measurement. Data analysis was performed using SPSS 22. This Study aims to examine Accounting Information System Quality to Accounting Information Quality. Keywords-quality accounting information systems; business strategy competitive; map business process; departemenlisasi organizational structure company

The current research investigates the empirical debate that impact of alignment (ALI) environmental accounting information system (EAIS) on firm performance (PER) and environmental PER. For doing this purpose, the current study examines the impact of environmental requirement (REQ) and environmental capability on ALI of AIS. Furthermore, the study investigates the effect of environmental ALI on firm PER and environmental PER. The current study is conducted in the small-medium enterprises in Indonesia. The results of structural equation modeling confirm that EAIS REQ and EAIS capability have a positive and significant impact on EAIS ALI. Moreover, the results also confirm that EAIS ALI has a positive and significant impact on firm PER and environmental PER in Indonesia. Alongside, the study also implies that the responsiveness of the organization towards environmental needs is critical not only to the nature but to the organization itself in building corporate image, sustainable practices and certifications that enhance organization repute and managers understanding of the environmental need along with improved societal commitments.

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