IJHS, e-ISSN 2597-4718, p-ISSN 2597-470X, Vol. 3, No. 1, September 2019, pp. 67-75 International Journal of Humanity Studies http://e-journal.usd.ac.id/index.php/IJHS Sanata Dharma University, Yogyakarta, Indonesia 67 BERTA’S FOOD STORY: THE CASE OF A SMALL SCALE GREEN BUSINESS IN YOGYAKARTA Novita Dewi, Fransiscus Asisi Joko Siswanto, and Francisca Reni Retno Anggraini Sanata Dharma University, Indonesia novitadewi@usd.ac.id; jokosiswanto59@yahoo.com; and francisca.anggraini@yahoo.com DOI: https://doi.org/10.24071/ijhs.2019.030106 Received 30 July 2019; revised 19 August 2019; accepted 25 August 2019 Abstract This study seeks to examine the extent to which micro small and medium scale enterprises (MSMEs) apply Environmental Ethics in their business praxis. The data sources were field observations and in-depth interviews with one catering business in Yogyakarta known for its use of locally-sourced food and zero preservatives. This qualitative narrative research aims to answer how and why this selected MSME has demonstrated environmental awareness. The study looks further at the implications of this business practice toward the sustainability thereof. The data analysis reveals that, first, the business owner, driven by internal motivation, used environmentally friendly products to care for customers’ satisfaction and need of healthy food. Secondly, the business, however, did not adhere to such external motivation as cutting no trees for fuelwood. Regardless of its damage for the environment, the use of fuelwood reduced production cost and no prohibition for cutting trees was thus far enacted. This study concludes that more efforts should be made to cultivate ecological concerns as the core of sustainable entrepreneurial skills. Keywords: MSMEs, environmental ethics, green entrepreneurship Introduction The Indonesian government has currently given all firms including micro small and medium scale enterprises (MSMEs) to develop. According to the report of the National Team for the Acceleration of Poverty Reduction, MSMEs make up an integral part of Indonesian economy with approximately 99% firms in total which contribute 97% to the country’s employment (Burger, N., Chazali, C., Gaduh, A., Rothenberg, A. D., Tjandraningsih, I., & Weilant, S. , 2015, p. 8). Given the importance of MSMEs, there are a number of policies made by the government to support the development thereof, including those related to taxes for MSMEs. For example, the Minister of Home Affairs Regulation No. 13 of 2006 regulates taxes for restaurants, cafes, canteens and catering, and other catering services. Next is the Regulation Number 23 of 2018 which legalizes the imposition of income tax on MSMEs. After the issuance of the regulation, MSME entrepreneurs only pay a tax of 0.5% of their gross income. With this newer