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All Journal Dinasti Accounting Review
Selfesina Samadara
Politeknik Negeri Kupang, Nusa Tenggara Timur, Indonesia
Economics, Econometrics & Finance

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The Role of Triple Bottom Line Accounting in The Sustainability of Local Community-Based MSMEs in East Nusa Tenggara Jennie Sarlota Sir; Selfesina Samadara; Zainudin Adang Djaha
Dinasti Accounting Review Vol. 4 No. 2 (2026): Dinasti Accounting Review (September - October 2026)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v4i2.3936

Abstract

This study aims to analyze the role of Triple Bottom Line (TBL) Accounting on the sustainability of community-based Micro, Small and Medium Enterprises (MSMEs) in East Nusa Tenggara Province (NTT). Employing a mixed-method approach integrating a quantitative survey of 120 MSME actors and in-depth interviews with 15 key informants, this research examines the extent to which the implementation of the three TBL pillars, profit, people, and planet, can strengthen business sustainability within the context of indigenous communities and local culture in NTT. Quantitative analysis utilized Structural Equation Modeling (SEM) with Partial Least Square (PLS), while qualitative data were analyzed through thematic analysis. Results indicate that the social dimension (people) exerts the most significant influence on SME sustainability with a path coefficient of 0.412 (p<0.001), followed by the environmental dimension (planet) at 0.338 (p<0.05) and the economic dimension (profit) at 0.289 (p<0.05). Qualitative findings reveal that local values such as gotong royong (mutual cooperation) and kekeluargaan (kinship) serve as social capital that reinforces TBL implementation. This research provides practical implications for local governments and financial institutions in designing TBL-based MSME development programs in archipelagic regions.
Co-Authors Jennie Sarlota Sir Zainudin Adang Djaha