1500cc.The analysis highlight a "decarbonization ceiling" where 98.8% of operational emissions are driven by the national electricity (Scope 2), illustrating systemic constraints beyond firm-level control. Despite this limitation, Moana demonstrates a transformational orientation by combining low-carbon mobility with voluntary carbon offsetting and circular waste practices. This study provides methodological and practical insights into how tourism SMEs can operationalize SBM principle and link business model design with measurable environmental performance within defined organizational boundaries.  "> 1500cc.The analysis highlight a "decarbonization ceiling" where 98.8% of operational emissions are driven by the national electricity (Scope 2), illustrating systemic constraints beyond firm-level control. Despite this limitation, Moana demonstrates a transformational orientation by combining low-carbon mobility with voluntary carbon offsetting and circular waste practices. This study provides methodological and practical insights into how tourism SMEs can operationalize SBM principle and link business model design with measurable environmental performance within defined organizational boundaries.  ">
Laporkan Masalah

Sustainable Business Model (SBM) and Greenhouse Gas (GHG) Emissions Reduction: A Case Study of Moana Sustainable Cycling Tour in Indonesia

Riana Ekawati, Dr. Agr. Evita Hanie Pangaribowo, S.E, M.IDEC; Dr. Emilya Nurjani, S.Si.,M.Si

2026 | Tesis | S2 Ilmu Lingkungan

Penelitian ini mengkaji bagaimana model bisnis berkelanjutan atau Sustainable Business Model (SBM) diimplementasikan dalam usaha kecil dan menengah (UKM) sektor pariwisata serta bagaimana implementasinya berkontribusi terhadap penurunan emisi gas rumah kaca (GRK) pada tingkat organisasi. Dengan studi kasus tunggal yang mendalam terhadap Moana Sustainable Cycling Tour di Yogyakarta, Indonesia, penelitian ini menjawab keterbatasan bukti empiris terkait penerapan SBM pada UKM pariwisata di negara berkembang. Pendekatan mixed-methods diterapkan dengan mengkombinasikan analisis kualitatif menggunakan Triple Layered Business Model Canvas (TLBMC) dan perhitungan emisi GRK secara kuantitatif berdasarkan GHG Protocol, yang mencakup Scope 1, Scope 2, serta emisi yang dapat dihindari (avoided emissions) dari mobilitas berbasis sepeda.

Analisis kualitatif menunjukan bahwa SBM Moana tersusun secara selaras melalui strategi rendah aset, pengadaan lokal (90?rasal dari vendor lokal), serta kemitraan berbasis komunitas. Secara kuantitatif, perusahaan mencatat jejak emisi operasional yang rendah sebesar 2,53 tCO2e pada periode Januari-Oktober 2025. Aktivitas utama bersepeda menghasilkan estimasi emisi yang dapat dihindari sebesar 1,33 tCO2e dibandingkan dengan sepeda motor, 4,81 tCO2e dibandingkan dengan mobil berkapasitas mesin <= 1500 cc, dan 3,27 tCO2e dibandingan dengan mobil berkapasitas mesin > 1500 cc.

Analisis menunjukan adanya "batas dekarbonisasi" (decarbonization ceiling), dimana 98,8% emisi operasional dipengaruhi oleh bauran listrik nasional (Scope 2), yang mencerminkan keterbatasan sistemik di luar kendali perusahaan. Meskipun demikian, Moana menunjukan orientasi transformasional dengan mengintegrasikan mobilitas rendah karbon, program kompensasi karbon secara sukarela, dan praktik pengelolaan limbar sirkular. Penelitian ini memberikan kontribusi metodologis dan praktis mengenai bagaimana UKM pariwisata dapat mengoperasionalkan prinsip SBM dan mengaitkan desain model bisnis dengan kinerja lingkungan yang terukur dalam batasan organisasi yang jelas.

This study examines how a sustainable business model (SBM) is implemented within a tourism small and medium enterprise (SME) and how its implementation contributes to organizational-level greenhouse gas (GHG) emission reduction. Through an in-depth single case study of Moana Sustainable Cycling Tour in Yogyakarta, Indonesia, the research addresses the limited empirical evidance of SBM application in tourism SMEs in emerging economies. A mixed-method approach is applied, combining qualitative analysis using the Triple Layered Business Model Canvas (TLBMC) with quantitative GHG accounting based on GHG Protocol, focusing on Scope 1, Scope 2, and indicative avoided emissions from cycling-based mobility. 

Qualitative findings show that Moana's SBM is structurally aligned through a low-asset strategy, localized sourcing (90% from local vendors), and community-based partnerships. Quantitatively, the firm maintained a low operational footprint of 2.53 tCO2e for the January-October 2025 period. The core cycling activity generated indicative avoided emissions of 1.33 tCO2e compared with motorcycle, 4.81 tCO2e compared with car engine size <= 1500cc, and 3.27 tCO2e compared with car engine size >1500cc.

The analysis highlight a "decarbonization ceiling" where 98.8% of operational emissions are driven by the national electricity (Scope 2), illustrating systemic constraints beyond firm-level control. Despite this limitation, Moana demonstrates a transformational orientation by combining low-carbon mobility with voluntary carbon offsetting and circular waste practices. This study provides methodological and practical insights into how tourism SMEs can operationalize SBM principle and link business model design with measurable environmental performance within defined organizational boundaries.  

Kata Kunci : Sustainable Business Model (SBM), Greenhouse Gas (GHG) Emissions, GHG Protocol, Triple Layered Business Model Canvas (TLBMC), Cycling Tourism, Small and Medium Enterprise (SME), Indonesia

  1. S2-2026-528991-abstract.pdf  
  2. S2-2026-528991-bibliography.pdf  
  3. S2-2026-528991-tableofcontent.pdf  
  4. S2-2026-528991-title.pdf