Determinan Intensi Keberlanjutan Usaha Pada Pelaku UMKM Mitra SiBakul Jogja

Annisa Vidyarti, Wuri Handayani, S.E., Ak., M.Si., M.A., Ph.D

2024 | Tesis | S2 Ilmu Akuntansi/Akuntansi Terapan

Permasalahan lingkungan di Daerah Istimewa Yogyakarta (DIY) yang diiringi dengan meningkatnya UMKM mengharuskan UMKM melakukan inovasi berkelanjutan. Implementasi strategi keberlanjutan oleh UMKM dapat didorong dari keinginan dan keyakinan pemilik usaha yang sejalan dengan teori tindakan yang beralasan (TRA) yang menjelaskan bahwa kemauan (intention) untuk melakukan suatu perilaku tertentu merupakan fungsi gabungan dari sikap (attitude) dan norma subjektif (subjective norm) yang juga dapat dipengaruhi oleh beberapa faktor, di antaranya adalah locus of control dan intervensi pemerintah. Penelitian kuantitatif dengan menyebarkan kuesioner kepada 155 pemilik UMKM yang terdaftar sebagai mitra SiBakul Jogja dan dianalisis menggunakan PLS-SEM. Hasil penelitian menunjukkan bahwa LOC berpengaruh signifikan terhadap sustainability attitude, intervensi pemerintah berpengaruh terhadap sustainability subjective norm, locus of control berpengaruh secara tidak langsung terhadap sustainability intention melalui sustainability attitude, dan sustainability subjective norm tidak mampu memediasi intervensi pemerintah dengan sustainability intention secara signifikan.

The environmental problems in the Special Region of Yogyakarta (DIY) have been exacerbated by the increase in micro, small, and medium enterprises (MSMEs). MSMEs need to continually innovate to fulfill future business needs and contribute to economic growth. The strategies adopted by MSMEs are largely driven by their desires and beliefs, aligning with the Theory of Reasoned Action (TRA), which suggests that behavioral intentions are influenced by attitudes and subjective norms and can also be affected by factors such as locus of control and government intervention. This research involved quantitative data collection through questionnaires distributed to 155 MSME managers or owners registered as SiBakul Jogja partners. The data was analyzed using PLS-SEM. The findings revealed that locus of control (LOC) significantly influenced sustainability attitudes, government intervention positively affected subjective norms of sustainability, LOC indirectly affected sustainability intentions through sustainability attitudes, and subjective norms of sustainability did not mediate the relationship between government intervention and sustainability intentions.

Kata Kunci : UMKM, Sustainability Intention, Sustainability Attitudes, Sustainability Subjective Norm, Locus of Control, Intervensi pemerintah