Pengaruh Eco-Competence Terhadap Sustainability Performance di Umkm: Pendekatan Teori Resource-Based View
Kahfi fikrianoor, Wuri Handayani, S.E., M.Si, Ak, M.A., Ph.D
2025 | Tesis | S2 Ilmu Akuntansi
Penelitian ini bertujuan untuk melihat
bagaimana sumberdaya eco-competence
UMKM yang tercermin pada green employee behavior dan green capability terhadap sustainability performance. Penelitian ini menggunakan 200 pelaku UMKM
sebagai responden yang di kumpulkan dengan metode purposive sampling yang
kemudian diuji dan dianalisis menggunakan metode PLS-SEM dengan alat bantu
SmartPLS 3.0 dan SPSS 27. Hasil
mengemukakan bahwa green employee
behavior dan green capability berpengaruh sinifikan terhadap sustainability performance,
penelitian ini juga menemukan bahwa knowledge
management merupakan sumber daya
lain yang paling kuat meskipun tidak ditemukan sinergi antar sumber daya. Hal
terebut sejalan dengan teori KBV yang menyatakan bahwa pengetahuan merupakan
sumber daya yang paling kuat karena tidak dapat ditiru dan diikuti. Selain itu green innovation terbukti tidak memiliki pengaruh signifikan terhadap sustainability performance dan gagal menjadi variabel mediasi, hal
tersebut dapat diketahui bahwa UMKM masih belum mencapai green innovation pada proses produksi dan hanya sebatas minat.
This research aims to see how the eco-competence resources of MSMEs are reflected in green employee behavior and green capability on sustainability performance. This research used 200 MSME actors as respondents who were collected by purposive sampling method which was then tested and analyzed using the PLS-SEM method with SmartPLS 3.0 and SPSS 27 tools. The results suggest that green employee behavior and green capability have a significant effect on sustainability performance, this research also found that knowledge management is the most powerful other resource even though there is no synergy between resources. This is in line with the KBV theory which states that knowledge is the most powerful resource because it cannot be imitated and followed. In addition, green innovation is proven to have no significant effect on sustainability performance and fails to be a mediating variable, it can be seen that MSMEs still have not achieved green innovation in the production process and are only limited to interest.
Kata Kunci : Green employee behavior, green capability, knowledge management, green innovation, sustainability performance
