Baiq Najjah Amordya, Elin Erlina Sasanti

Pengaruh Inklusi Keuangan dan Akuntansi Keberlanjutan terhadap Kinerja Keuangan UMKM Hijau

Introduction

Pengaruh inklusi keuangan dan akuntansi keberlanjutan terhadap kinerja keuangan umkm hijau. Temukan bagaimana inklusi keuangan dan akuntansi keberlanjutan secara positif memengaruhi kinerja keuangan UMKM Hijau di Lombok dalam studi kuantitatif inovatif ini.

Abstract

Penelitian ini berfokus pada kajian akuntansi keberlanjutan yang diterapkan pada sektor UMKM khususnya UMKM hijau di Lombok yang sebelumnya belum pernah menjadi objek penelitian, sehingga menawarkan perspektif baru dalam memahami hubungan antara inklusi keuangan, akuntansi keberlanjutan dan kinerja keuangan. Tujuan penelitian ini untuk menganalisis lebih jauh terkait seberapa besar pengaruh kinerja keuangan pada UMKM hijau di Lombok oleh berbagai faktor seperti inklusi keuangan dan akuntansi keberlanjutan UMKM berdasarkan teori Resource-Based View (RBV). Penelitian ini menggunakan pendekatan kuantitatif asosiatif dengan metode analisis Partial Least Square (PLS). Populasi pada penelitian ini adalah anggota komunitas instagram di Lombok sebanyak 156 UMKM. Sampel pada penelitian ini adalah 51 UMKM hijau. Hasil penelitian menunjukkan bahwa, inklusi keuangan berpengaruh positif signifikan terhadap kinerjaa keuangan dan akuntansi keberlanjutan berpengaruh positif dan signifikan terhadap kinerja keuangan UMKM Hijau di Lombok. Keterbatasan penelitian ini adalah jumlah responden yang terbatas hanya sebanyak 51 UMKM hijau di Lombok dapat memengaruhi generalisasi hasil penelitian, sehingga temuan ini belum tentu mencerminkan kondisi UMKM hijau secara lebih luas di daerah lain.

Review

This study, titled "Pengaruh Inklusi Keuangan dan Akuntansi Keberlanjutan terhadap Kinerja Keuangan UMKM Hijau," addresses a timely and significant topic by investigating the interplay between financial inclusion, sustainability accounting, and the financial performance of Green SMEs. The research is particularly commendable for its focus on Green SMEs in Lombok, an area previously underexplored, thereby offering a fresh perspective on this critical relationship within a specific regional context. Utilizing the Resource-Based View (RBV) as its theoretical underpinning, the study aims to elucidate how these strategic factors contribute to enhanced financial outcomes for environmentally conscious small and medium enterprises. This objective is highly relevant given the increasing global emphasis on sustainable business practices and inclusive economic growth. Methodologically, the study employs a quantitative associative approach, leveraging Partial Least Square (PLS) analysis to test its hypotheses. The researchers sampled 51 Green SMEs from a population of 156 UMKM members of an Instagram community in Lombok. The findings indicate that both financial inclusion and sustainability accounting positively and significantly influence the financial performance of Green SMEs in Lombok. These results provide empirical support for the notion that integrating sustainable practices and ensuring broader financial access can serve as valuable resources, contributing to competitive advantage and improved financial health, consistent with the tenets of RBV theory. While the findings offer valuable insights, the study's primary limitation, as acknowledged by the authors, is the relatively small sample size of 51 Green SMEs. This inherently restricts the generalizability of the results, meaning the conclusions drawn may not necessarily reflect the broader landscape of Green SMEs in other regions or even in Lombok beyond the sampled community. Future research would benefit significantly from expanding the sample size and diversifying the sampling frame to enhance external validity. Furthermore, exploring mediating or moderating variables, or even incorporating qualitative methodologies, could provide a richer, more nuanced understanding of the complex mechanisms through which financial inclusion and sustainability accounting impact financial performance in this vital sector.

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