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All Journal Signifikan : Jurnal Ilmu Ekonomi ETIKONOMI Journal of Accounting and Investment Jurnal Kajian Akuntansi ACCRUALS (Accounting Research Journal of Sutaatmadja) Proceeding of National Conference on Accounting & Finance Jurnal Pasar Modal dan Bisnis TSARWATICA (Islamic Economic, Accounting, and Management Journal) Business Review and Case Studies Amal: Jurnal Ekonomi Syariah JABI (Journal of Accounting and Business Issues) DIMENSIA (Diskursus Ilmu Manajemen STIESA) Seminar Nasional Pariwisata dan Kewirausahaan (SNPK) Gapura (Garba Pembangunan Masyarakat)
Nunik Nurmalasari
Sekolah Tinggi Ilmu Ekonomi Sutaatmadja
Religion Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Sustainable Practices and Sustainable Resource Efficiency: Case of Subang’s MSMEs Widarwati, Estu; Nurmalasari, Nunik; Zorafiyan, Devran Firmansyah; Rahmah, Nur Fika Aulia
JABI (Journal of Accounting and Business Issues) Vol. 5 No. 2 (2026): MEI
Publisher : STIESA Press

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Abstract

This research emphasizes the importance of implementing sustainable practices in Micro, Small, and Medium Enterprises (MSMEs) in optimizing sustainable resource efficiency. This study aims to find out the extent of sustainable practices on resource efficiency in MSMEs in Subang Regency, especially Subang District by 2025. The methodology of this study uses a quantitative method with verifiable descriptive statistical analysis, data was collected through questionnaires, literature studies, and observations with a sample of 40 respondents. The data obtained were analyzed using classical assumption tests, simple linear regression, and hypothesis tests using the SPSS 2025 analysis tool. The results showed that the implementation of sustainable practices had a significant influence on resource efficiency, with a contribution of 34.4%. Sustainable practices in MSMEs in Subang Regency, especially Subang District, have important implications that can improve the efficiency of resource use. This research can encourage MSMEs actors to be more aware of the importance of implementing sustainable practices.
Co-Authors Afifah Zahrol Hayat Ahmad Arif Zulfikar Ai Nurhasanah Apriandi, Devy Widya Arizal Hamizar Asep Solihin Audina, Revina Nita Beby Aryanti Berto Berto Bismantara Bismantara Bismantara E Wityasminigsih E Wityasminingsih E. Wityasminingsih, E. Wityasminingsih Erny Wityasminingsih Estu Widarwati Estu Widarwati Estu Widarwati Estu Widarwati Gugyh Susandy Hana Afifah Fauziah Holle, Mohammad. H Indra Maulana Inggrit Rahma Vinezha Intan Maharrani Ivan Yusriful Fajar Jashinta Efril Jojo Jojo Kuncorosidi, Kuncorosidi Lulu Noviawati Melia Santi Moeljono Mutqi Sopiawadi Nabila Nur Rohmah Nabilla Nur Rohmah Nanda Arif Wicaksana Nugraha, Muhamad Mugi Nurul Hamidah Pindy Kurnia Virda Pipit Rengganis Pupung Purnamasari Rahmah, Nur Fika Aulia Rd.Syeiren Christalia Nata Rahmat Regina Zahra Kirana Rizki Fadilah Rohmah, Nabila Nur Shinta Qurrota Aini Soni Karmila Sri Dwi Kania Sri Mulyani Tigin Lugiani Wiwin Maysaroh Zorafiyan, Devran Firmansyah