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Dian Kusumaningrum
State Polytechnic of Madiun, Indonesia
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Analysis of the Influence of Green Supply Chain Management on the Environmental and Financial Performance of MSMEs Chanif Kurnia Sari; Dian Kusumaningrum
Journal of Social Science and Humanities Vol 02. No 01. (2026)
Publisher : PT. ELSHAD TECHNOLOGY INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70822/jssh.v2i01.128

Abstract

Escalating global environmental concerns compel the business sector, including Micro, Small, and Medium Enterprises (MSMEs), to embrace sustainable operational practices. This study examines the influence of Green Supply Chain Management (GSCM) on environmental performance and financial performance in culinary MSMEs located in Ngebel Village, Ponorogo Regency, East Java, Indonesia. GSCM is operationalized through four dimensions: green purchasing, green manufacturing, green distribution, and reverse logistics. A quantitative survey design was employed, with data collected via structured questionnaires administered to 20 MSME owners or managers. Structural Equation Modeling based on Partial Least Squares (SEM-PLS) was utilized for analysis. Results indicate that all GSCM dimensions exert a positive and statistically significant effect on environmental performance (R² = 0.612), with green manufacturing emerging as the dominant predictor (β = 0.436, p < 0.001). GSCM dimensions also significantly influence financial performance (R² = 0.482), with green manufacturing again proving most influential (β = 0.369, p = 0.001). Environmental performance further functions as a mediating pathway between GSCM and long-term financial gains. Despite initial investment requirements, resource efficiency improvements and enhanced brand reputation were found to sustainably augment MSME profitability. The findings provide practical guidance for MSME practitioners and policymakers seeking to integrate green practices as a competitive strategy within Indonesia's developing economy context.
The Effect of Green Accounting and Corporate Social Responsibility (CSR) Implementation on Company Value in the Mining Sector Dian Kusumaningrum; Chanif Kurnia Sari
Journal of Social Science and Humanities Vol 02. No 01. (2026)
Publisher : PT. ELSHAD TECHNOLOGY INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70822/jssh.v2i01.129

Abstract

The mining sector represents one of the most environmentally impactful industries globally, yet its role in national economies necessitates careful integration of sustainability practices. This study aims to analyze the effect of green accounting and Corporate Social Responsibility (CSR) implementation on company value in the mining sector listed on the Indonesia Stock Exchange (IDX) for the period 2018–2024. Employing a quantitative approach with panel data regression using the Fixed Effects Model on 30 mining companies (210 firm-year observations), this study measures green accounting through the Environmental Disclosure Index (EDI) based on GRI Standards 300, CSR through the CSR Disclosure Index (CSRDI) based on GRI Standards 200 and 400, and company value through Tobin’s Q. Control variables include firm size, profitability, leverage, firm age, institutional ownership, and capital intensity. The results demonstrate that green accounting has a positive and significant effect on company value (β = 0.0087, p < 0.01), and CSR disclosure similarly exerts a positive and significant effect (β = 0.0063, p < 0.05). Simultaneously, green accounting and CSR together significantly influence mining company value (Adjusted R² = 68.47%; F-statistic = 47.256, p < 0.01). These findings are grounded in stakeholder theory, legitimacy theory, and signaling theory, confirming that transparent environmental and social disclosures reduce information asymmetry and enhance investor confidence. This research provides empirical evidence for the importance of integrating environmental and social accountability into mining companies’ strategic frameworks to sustain long-term value creation.
Co-Authors Chanif Kurnia Sari Chanif Kurnia Sari