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All Journal Jurnal Ilmiah Akuntansi dan Humanika Jurnal Ilmiah Accusi
Komang Tri Yasrawan
Universitas Pendidikan Ganesha
Humanities Economics, Econometrics & Finance Social Sciences

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Dampak Moderasi Budaya Catur Purusa Artha pada Pengaruh Self Efficacy dan Locus of Control terhadap Kinerja Koperasi I Gede Hendra Eka Saputra; Komang Tri Yasrawan
Jurnal Ilmiah Akuntansi dan Humanika Vol. 11 No. 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i1.33439

Abstract

This research was conducted to find out the effect of self-efficacy and locus of control on performance as moderated by the Purusha Arta Chess Culture. This type of research is included in quantitative research with a causal or causal approach. The research sample was 80 respondents with a research instrument using a questionnaire. Methods of data analysis in this study using Structural Equation Modeling Partial Least Square (SEM PLS). The results show that self-efficacy and locus of control have a positive effect on cooperative performance and the existence of Catur Purusa Artha (CPA) is able to influence the effect of self-efficacy on performance, but CPA is unable to moderate the effect of locus of control on performance. This research has contributed in providing awareness to cooperative administrators about several factors that can help improve performance amid the Covid-19 pandemic.
A Conceptual Model for Enhancing Sustainable Performance: The Synergy Of Green Innovation Based on Green Skills and Green Creative Self-Efficacy in Metalcraft MSMES Komang Dandy Andriadi; Komang Tri Yasrawan; Putu Eka Dianita Marvilianti Dewi; Kadek Marlina Nalarreason; Theresia Dirda Rosari Widyadara
Jurnal Ilmiah Accusi Vol. 8 No. 2 (2026): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/nhv6kk75

Abstract

Metalcraft micro, small, and medium enterprises (MSMEs) in Bali contribute to the island’s craft economy, yet their transition to environmentally responsible production may be constrained by limited technical resources and uneven environmental capabilities. Although recent MSME studies associate green innovation with business performance, findings concerning environmental performance remain mixed, and previous studies rarely examine owners’ green skills and green creative self-efficacy together in traditional metalcraft enterprises. This study tests the effects of Green Skill and Green Creative Self-Efficacy on Sustainable Performance, with Green Innovation as a mediator, and identifies managerial priorities through Importance-Performance Map Analysis (IPMA). Survey data were obtained from 259 owners of metalcraft MSMEs in Bali Province using proportionate stratified random sampling and analyzed with PLS-SEM in SmartPLS 4. The estimated relationships are positive and statistically significant, and Green Innovation partially mediates the relationships between both capability constructs and Sustainable Performance. Green Creative Self-Efficacy has numerically larger path coefficients than Green Skill for Green Innovation and Sustainable Performance; this coefficient ordering is interpreted descriptively because a formal between-coefficient difference test was not reported. IPMA identifies environmental awareness and pollution-control facility deployment as specific improvement priorities. The study extends MSME sustainability research by linking an individual-level cognitive capability with operational innovation in a traditional craft setting. For practice, the results support combining practical green-skills training with confidence-building problem-solving activities and affordable, context-appropriate pollution-control and waste-management measures.
Co-Authors Ak. S.E. Desak Nyoman Sri Werastuti . ANDRIADI, KOMANG DANDY Dewi, Putu Eka Dianita Marvilianti I Gede Hendra Eka Saputra Kadek Marlina Nalarreason Theresia Dirda Rosari Widyadara