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All Journal Jurnal Akuntansi Muhammadiyah MIX : Jurnal Ilmiah Manajemen Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Jurnal Akuntansi dan Ekonomika Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Primanomics : Jurnal Ekonomi & Bisnis JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Pendidikan Akuntansi dan Keuangan Jurnal Analisa Akuntansi dan Perpajakan Competitive Jurnal Akuntansi dan Keuangan Jurnal Akuntansi Kompetif BALANCE Jurnal Akuntansi dan Bisnis JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) BALANCE: Economic, Business, Management and Accounting Journal Jurnal Proaksi Syntax Idea Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Jurnal Syntax Transformation Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Akuntansi AKTIVA Akuntansi'45 Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Accounting Research Unit (ARU JOURNAL) Economic Reviews Journal JAKA (Jurnal Akuntansi, Keuangan dan Auditing) International Journal of Economics (IJEC) Innovative: Journal Of Social Science Research SENMEA
Elan Eriswanto
Universitas Muhammadiyah Sukabumi
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Strategic Performance Measurement of MSMEs Based on ESG in Sudajaya Girang Village Indrawan, Andri; Eriswanto, Elan; Himawan, Irfan Sophan; Rahmadini, Salva Aulia
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 9 No. 3 (2025): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i3.2935

Abstract

This study aims to analyze the measurement of strategic performance of Micro, Small, and Medium Enterprises (MSMEs) using the Environmental, Social, and Governance (ESG) approach in Sudajaya Girang Village, Sukabumi Regency. MSMEs play a vital role in driving local economic growth, creating employment opportunities, and improving community welfare. However, performance measurement systems of MSMEs have largely focused on financial aspects, while sustainability dimensions have received less attention. The implementation of the ESG framework is expected to provide a more comprehensive perspective in assessing MSMEs’ performance, covering environmental responsibility, social contribution, and good governance practices. This study employs a descriptive-qualitative approach with a case study of MSMEs in Sudajaya Girang Village. Data were collected through interviews, observations, and document analysis, and analyzed using data reduction, presentation, and conclusion drawing techniques. The findings indicate that the level of understanding of ESG principles among MSME actors is varied, with implementation mostly concentrated on social and governance aspects, while environmental considerations remain limited. By applying ESG-based measurement, this study proposes a more inclusive strategic performance evaluation framework, which can serve as a guideline for developing sustainability-oriented MSMEs and supporting the achievement of the Sustainable Development Goals (SDGs).
Co-Authors Abdul Muti Acep Suherman Adha Indriani, Novi Ajis, Hanisa Abdul Aldi Febriansyah Alhidayatullah Alya Putri Sisilia Amelia Rahmadini, Salma Andri Indrawan Anggi Sutisna Anggriani, Susan Antony, Antony Aprilliani, Vionis Ari Datul Risalah Asep Saepul Gaos Carnel Maulia Anderista Putri Danisa Apriliyanti Saputri Deny Iskandar Z Evi Martaseli Firman Maulana Gatot Wahyu Nugroho Gustiani, Santi Irfan Sophan Himawan Irwanti, Novika Ismet Ismatullah Kelvira Putri Ramdhany Lilis Nur'aisyah Meri Luvita Mursidah, Ajeng Aulia Nadhifah, Ghina Fairuz Nadia Astuti Naurahsyah, Najla Nazwa, Aliyatun Nisa Agustin Nova Apriliana Nurtazkia, Putri Abrilla Pujawati, Putri Putri Widya Cahyani Rahayu, Devita Rahmadini, Salva Aulia Restu Rahayu Resy Amalia Hermawan Ri'yati Najiyah Rinaldi Rinaldi Shopia, Mia Sinta Ayu Lestari siti hajar lubis Siti Nurma Sari Sophan Himawan, Irfan Sri Rizki, Ervina Sri Wahyuni Sri Wulandari Sulaeman Sulaeman Sulaeman Suprianti, Miranti Taen, Raa’ina Syahdzat Tina Kartini Tina Kartini Usi Sulistiana Widiawati, Santi