Factors Influencing the Sustainability of MSME Businesses with Digital Literacy as Moderation Towards a Green Indonesia
DOI:
https://doi.org/10.38035/dijms.v6i1.3263Keywords:
Accounting Information System, Management Control System, Green Intellectual Capital, Green Organizational Culture, Digital LiteracyAbstract
Economic growth focuses on sustainability and environmental awareness. This can be achieved if individuals or citizens consciously take responsibility for environmental issues. The number of Micro, Small and Medium Enterprises (MSMEs) is currently 65 million business actors who are able to contribute 60.5 percent to the gross domestic product (GDP). This study aims to analyze the influence of Accounting Information Systems, Management Control Systems, Green Intellectual Capital, and Green Organizational Culture on the Sustainability of MSME Businesses. Where in this study also makes Digital Literacy which is a supporting factor in addition to advances in information technology used as a moderating variable between the variables: Accounting Information Systems, Management Control Systems, Green Intellectual Capital, and Green Organizational Culture. This study uses primary data conducted by distributing questionnaires to Micro, Small and Medium Enterprises in several major cities in Indonesia such as the targets in this study are MSMEs in the cities of Jakarta, Denpasar, Bandung, Surabaya and Medan. Based on the research results, it shows that Accounting Information Systems, Management Control Systems, and Green Intellectual Capital have a significant effect on the sustainability of MSME Businesses, but Green Organizational Culture does not have a significant effect on the sustainability of MSME businesses. Then Digital Literacy strengthens the influence of Accounting Information Systems and Management Control Systems on the Sustainability of MSME Businesses, but digital literacy does not strengthen Green Organizational Culture and Green Intellectual Capital on the Sustainability of MSME Businesses.
References
Abdi, R., Suharti, L., Usmanij, P., & Ratten, V. (2022). The MSMEs Digital Readiness in Indonesia: A Test of Moderating Effect of Intrinsic Motivation and ICT Knowledge. Strategic Entrepreneurial Ecosystems and Business Model Innovation, 155–180. https://doi.org/10.1108/978-1- 80382-137-520221010
Agarwal, A., & Ojha, R. (2022). Prioritising the determinants of Industry-4.0 for implementation in MSME in the post-pandemic period – a quality function deployment analysis. TQM Journal.
Amelia, Y., Nauli, P., & Desriani, N. (2020). The impact of financial literacy on the performance and sustainability of SMEs in Indonesia. In The Future Opportunities and Challenges of Business in Digital Era 4.0. Routledge.
Aribawa, D. (2016). Pengaruh literasi keuangan terhadap kinerja dan keberlangsungan UMKM di Jawa Tengah. Jurnal Siasat Bisnis, 20(1), 1-13.
Azhar, A. N., & Arofah, T. (2021). Faktor-Faktor Yang Memengaruhi Keberlangsungan Umkm Di Kabupaten Banyumas Pada Masa Pandemi Covid-19. SAR (Soedirman Accounting Review): Journal of Accounting and Business, 6(1), 37–49.
Bantacut, Tajuddin. (2013). Bisnis Berkelanjutan: Integrasi Manajemen Lingkungan dalam pengelolaan usaha,agrimedia,Volume 17 No 1 Juni 2012
Barney, J.B. (1991). Firm Resources and Sustained Competitive Advantage, Journal of Management, Vol.7, No.1, pp.99-120
Barney, J.M., and Clark, D.N. (2007). Resource Based Theory: Creating and Sustaining Competitive Advantage;Oxford University Press.
Burthonshaw-Gunn, Simon A. (2011). Alat dan Teknik Analisis Manajemen. Jakarta: PT Indeks.
Chandra, K., Arafah, W., & Basri, Y. Z. (2021). Analysis of the effect of green organizational culture on organizational performance and competitive advantages of green through green innovation in manufacturing industries. Journal of Hunan University Natural Sciences, 48(6).
Cowling, M., Liu, W., Ledger, A., & Zhang, N. (2015). What really happens to small and medium-sized enterprises in a global economic recession? UK evidence on sales and job dynamics. International Small Business Journal, 33(5), 488– 513.
Delgado-verde, M., Amores-salvadó, J., Martín-de, G., & Navas-lópez, J. E. (2014). Green intellectual capital and environmental product innovatio: the mediating role of green social capital. (January), 1–15. https://doi.org/10.1057/kmrp.2014.1
Eze, S. C., Chinedu-Eze, V. C., Awa, H. O., & Alharthi, R. H. E. (2021). Factors stimulating value micro businesses attribute to digital marketing technology (DMT) adoption. PLoS ONE, 16(12 December). https://doi.org/10.1371/journal.pon e.0260145
Firmansyah, A. (2017). Pengaruh Green Intellectual Capital Dan Organizational Identity Dan Dampaknya Terhadap Green Competitive Advantage. 1, 183–219.
Hakki, T. W., Andriani, C., & Natalia, M. (2024). Peran Pemoderasi Corporate Business Risk Terhadap Hubungan CSR Disclosure, Integrated Reporting, Dan Corporate Reputation. Owner: Riset dan Jurnal Akuntansi, 8(1), 492-501.
Halim, E. H., Mustika, G., Sari, R. N., Anugerah, R., & Mohd-Sanusi, Z. (2017). Corporate governance practices and financial performance: The mediating effect of risk management committee at manufacturing firms. Journal of International Studies, 10(4).
Hermawan, A. (2005). Penelitian Bisnis Paradigma Kuantitatif. Jakarta: Grasindo.
Hermawan, I. (2019),]. Metodologi Penelitian Pendidikan Kuantitafif, Kualitatif & Mixed Method. Jakarta: Hidayatul Quran Kuningan.
Imran, M., Arshad, I., & Ismail, F. (2021). Green organizational culture and organizational performance: The mediating role of green innovation and environmental performance. Jurnal Pendidikan IPA Indonesia, 10(4), 515–530.
Kemp, R., & Pearson, P. (2007). Final Report MEI Project About Measuring Eco-Innovation, Measuring Eco Innovation, viewed 7 Desember 2019, http://www.merit.unu.edu/MEI
Kurniawan, D. (2019). Limbah Industri Rumah Tangga & UMKM di Gunungkidul Dibuang Sembarangan, Harian Jogja, 11 Desember 2019, dilihat 17 Agustus 2020, https://jogjapolitan.harianjogja.com/read/
Nasution, A., & Kartajaya, H. (2018). Inovasi. Yogyakarta: ANDI.
NHS Yetti & Gowon M. (2009). Pengaruh Struktur Pengendalian Manajemen dan Proses Pengendalian Manajemen Terhadap Kinerja Perbankan Kota Jambi. Jambi: Universitas Jambi
Rave, T., Goetzke, F., & Larch, M. (2011). The determinants of environmental innovations and patenting: germany reconsidered. Ifo Working Paper#97
Rusli, Y. M., & Surjadi, M. (2021). Business Development Strategy For Non-Financial Perspective Balance Scorecard Methods To Increase The Performance of MSMES In Indonesia During The Covid-19 Pandemic. Dinasti International Journal of Management Science, 3(2), 276-286.
Rusli, Y. M. (2019). Environmental Performance Versus Corporate Financial Performance (Environemntal Media Exposure di Indonesia). Jurnal Equity, 22, 25-43.
Shrivastava, P. (1995). Environmental technologies and competitive advantage. Strategic Management Journal, 16, 183-200.
Surjadi, M. (2023). Pengaruh Moral Pajak Dan Etika Uang Terhadap Kepatuhan Wajib Pajak Umkm Dengan Peran Sistem Digitalisasi Pajak Sebagai Pemoderasi Saat Era New Normal Pandemik Covid-19. Jurnal Analisa Akuntansi dan Perpajakan, 7(1), 1-18.
Surjadi, M., Hakki, T. W., & Saputra, F. (2023). Improving Msme Performance: Management Accounting Strategies, Leadership Quality and Market Orientation. Journal of Accounting and Finance Management, 4(3), 250-257.
Tan, H. P., Plowman, D., & Hancock, P. (2007). Intellectual capital and financial returns of companies. Journal of Intellectual Capital, 8(1), 6-95.
Tsai, J. H., Yu, J., & Wen, S. J. (2013). Intellectual capital, corporate governance and firm performance. Information Management and Business Review, 5(10), 482-491.
Wardani, A. P. Y. K., & Darmawan, N. A. S. (2020). Peran Financial Technology pada UMKM: Peningkatan Literasi Keuangan Berbasis Payment Gateway. Jurnal Ilmiah Akuntansi Dan Humanika, 10(2), 170. https://doi.org/10.23887/jiah.v10i2.25947.
Winarto, W. W. A. (2020). Peran Fintech dalam Usaha Mikro Kecil dan Menengah (UMKM). Jesya (Jurnal Ekonomi & Ekonomi Syariah), 3(1), 61–73. https://doi.org/10.36778/jesya.v3i1.132.
Yuniarti, V. (2019). Faktor-Faktor yang Mempengaruhi Minat Penggunaan Financial Technology Peer to Peer lending. Angewandte Chemie International Edition, 6(11), 951–952., 1–22.
Yüksel, H. (2003). Çevreye duyarli üretim faaliyetlerinim ampirik bir calisma ile degerlendirilmesi. Endustri Miihendisligi Dergisi,14.21-32
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Merna Surjadi, Tandry Whittleliang Hakki, Nabila Felicita Zulkifli
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish their manuscripts in this journal agree to the following conditions:
- The copyright on each article belongs to the author(s).
- The author acknowledges that the Dinasti International Journal of Management Science (DIJMS) has the right to be the first to publish with a Creative Commons Attribution 4.0 International license (Attribution 4.0 International (CC BY 4.0).
- Authors can submit articles separately, arrange for the non-exclusive distribution of manuscripts that have been published in this journal into other versions (e.g., sent to the author's institutional repository, publication into books, etc.), by acknowledging that the manuscript has been published for the first time in the Dinasti International Journal of Management Science (DIJMS).
