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All Journal Jurnal Ilmiah Bisnis, Manajemen, dan Akuntansi International Journal of Social and Education (INJOSEDU)
Devi Trenggani
Universitas Insan Cendekia Mandiri
Economics, Econometrics & Finance

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TOWARD AN INTEGRATED FINANCIAL STRATEGY FRAMEWORK FOR ACCOUNTABILITY AND BUSINESS SUSTAINABILITY: A SYSTEMATIC LITERATURE REVIEW Dinda Ayu Izmi; Devi Trenggani; Fenny Noor Salam
INJOSEDU: International Journal of Social and Education Vol. 2 No. 11 (2026): International Journal of Social and Education (INJOSEDU)
Publisher : Adisam Publisher

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Abstract

This study aims to systematically review and synthesize the existing literature on financial integration and operational optimisation in relation to accountability and sustainable business models. Using a qualitative library research approach, this study analyzes peer-reviewed articles retrieved from major academic databases to identify dominant themes, theoretical foundations, methodological trends, and emerging research directions. The analysis reveals four key thematic clusters: financial integration and corporate accountability; operational optimisation and efficiency enhancement; sustainability-oriented business models; and digital transformation as an enabling mechanism. The findings demonstrate that financial integration enhances transparency, governance quality, and stakeholder trust, while operational optimisation improves resource efficiency, organizational resilience, and competitive advantage. Moreover, digital technologies play a critical role in strengthening real-time financial monitoring, predictive planning, and sustainability performance measurement. Despite the growing volume of research, the literature remains fragmented, lacking holistic conceptual frameworks that integrate economic, operational, and sustainability dimensions. This study contributes by consolidating dispersed research streams into an integrated conceptual framework, offering theoretical insights, managerial implications, and policy recommendations to advance accountable and sustainable business practices. The findings provide a robust foundation for future empirical research and strategic implementation in dynamic and sustainability-driven business environments.
Analisis Implementasi Green Economy pada Usaha Mikro, Kecil, dan Menengah (UMKM) Fenny Noor Salam; Dinda Ayu Izmi; Devi Trenggani
Jibaku: Jurnal Ilmiah Bisnis, Manajemen dan Akuntansi Vol. 6 No. 2 (2026): Juli
Publisher : Universitas Ngudi Waluyo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35473/jibaku.v6i2.5163

Abstract

The implementation of a green economy in Micro, Small, and Medium Enterprises (MSMEs) is a strategic step toward balancing economic growth and ensuring environmental sustainability. This study aims to analyze the influence of policy factors, technology and investment factors, and social and behavioral factors on the implementation of a green economy in MSMEs in Bandung Regency. A quantitative research approach was used. Data were collected through a questionnaire distributed to 100 MSME respondents selected using purposive sampling. Quantitative data analysis was conducted using multiple linear regression analysis with SPSS version 25. The results of the regression analysis indicate that Policy Factors (t = 3.603, p < 0.05), Technology and Investment Factors (t = 3.202, p < 0.05), and Social and Behavioral Factors (t = 2.584, p < 0.05) each have a positive and significant partial effect on the implementation of the green economy. The Policy Factor has a regression coefficient of 0.213, the Technology and Investment Factor of 0.297, and the Social and Behavioral Factor of 0.275. These findings confirm that synergy between supportive government regulations, readiness to adopt environmentally friendly technologies, capital support, and shifts in public consumption behavior are key to the success of the green transformation in the MSME sector.   Abstrak Implementasi green economy pada Usaha Mikro, Kecil, dan Menengah (UMKM) menjadi langkah strategis dalam menyeimbangkan pertumbuhan ekonomi dan menjaga keberlanjutan lingkungan hidup. Penelitian ini bertujuan untuk menganalisis pengaruh Faktor Kebijakan, Faktor Teknologi dan Investasi, serta Faktor Sosial dan Perilaku terhadap Implementasi Green Economy pada UMKM di Kabupaten Bandung. Pendekatan penelitian yang digunakan adalah metode kuantitatif. Data dikumpulkan melalui penyebaran kuesioner kepada 100 responden UMKM yang dipilih menggunakan teknik purposive sampling. Analisis data kuantitatif dilakukan menggunakan analisis regresi linear berganda melalui software SPSS versi 25. Hasil analisis regresi menunjukkan bahwa Faktor Kebijakan (t = 3,603, p < 0,05), Faktor Teknologi dan Investasi (t = 3,202, p < 0,05), dan Faktor Sosial dan Perilaku (t = 2,584, p < 0,05) secara parsial memberikan pengaruh yang positif dan signifikan terhadap Implementasi Green Economy. Faktor Kebijakan memiliki nilai koefisien regresi sebesar 0,213, Faktor Teknologi dan Investasi sebesar 0,297, serta Faktor Sosial dan Perilaku sebesar 0,275. Temuan ini menegaskan bahwa sinergi antara regulasi pemerintah yang suportif, kesiapan adopsi teknologi ramah lingkungan, dukungan modal, serta pergeseran perilaku konsumsi masyarakat menjadi kunci keberhasilan transformasi hijau pada sektor UMKM.
Co-Authors Dinda Ayu Izmi Fenny Noor Salam