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All Journal COUNT: Journal of Accounting, Business and Management
Hanifah Puspita Sari
Accounting Department, Politeknik Negeri Malang
Economics, Econometrics & Finance

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GREEN MSMEs: BUSINESS TRANSFORMATION THROUGH THE CONCEPTS OF ECO-ADOPTER, ECO-ENTREPRENEUR, AND ECO-INNOVATOR ON MSME SUSTAINABILITY Wiwiek Kusumaning Asmoro; Novie Astuti Setianingsih; Eti Putranti; Atik Tri Andari; Hanifah Puspita Sari; Fitria Nur Hamidah
Count : Journal of Accounting, Business and Management Vol. 4 No. 2 (2026): COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v4i2.1105

Abstract

A green future calls for joint action, using the Green MSMEs concept as a means to build a healthy, sustainable environment that lives in harmony with nature. The study aimed to assess how the concepts of eco-adopter, eco-entrepreneur, and eco-innovator shape MSME sustainability. Using a probability sampling technique combined with simple random sampling, primary data were collected via a questionnaire. With a population of 75 MSME actors in Kediri City’s Tofu Producer Processing sector, the Slovin formula was used to calculate the sample, resulting in 43 MSME respondents from Kediri City. Data were drawn from questionnaires circulated to owners of MSMEs in the Tofu Producer Processing sector registered at the Kediri City Cooperative and SME Trade Office, and analysis was performed with Spearman Rank correlation, Kendall’s W, and ordinal regression using SPSS. The findings show that the Eco-Adopter, Eco-Entrepreneur, and Eco-Innovator concepts have a significant effect on MSME sustainability. However, most MSMEs are currently still at the Eco-Adopter stage or only apply basic eco-friendly principles and Pre-Eco-Adopter. This shows a large implementation gap to reach the level of Eco-Entrepreneur and Eco-Innovator which has a deeper and structural sustainability impact. Therefore, the transition of MSMEs to the Eco-Innovator stage requires strong ecosystem support. Factors such as access to Green Financing (especially commercial financing for Eco-Innovators), specific Government Regulations and Incentives for green MSMEs, as well as the adoption of Digital Technologies that facilitate green innovation, are key determinants of the success of the transformation.
Co-Authors Atik Tri Andari Eti Putranti Fitria Nur Hamidah Novie Astuti Setianingsih Wiwiek Kusumaning Asmoro