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Journal : Owner : Riset dan Jurnal Akuntansi

Sustainable Competitive Advantage: Transforming Green Practices Into Batik SME Performance Srikalimah, Srikalimah; Idris, Ahmad; Akbar, Taufik; Munawaroh, Nuril Aulia; Munir, Miftahul
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2719

Abstract

This study analyzes how green entrepreneurship (GE) and sustainable business management (GBM) affect the performance of natural-dye batik SMEs., with sustainable competitive advantage (SCA) serving as a mediating factor. The research population consists of 48 natural-dye batik MSMEs in Kediri registered with relevant institutions. A saturated sampling technique was applied, making the entire population the research sample. The research utilized Structural Equation Modeling-Partial Least Squares (SEM-PLS) to quantitatively investigate both direct effects and mediated relationships among variables. The findings indicate that GE and GBM have no significant direct effect on BP or SCA. Conversely, SCA has a significant positive effect on BP and fully mediates the influence of GE on BP as well as GBM on BP. The study underlines that improvements in business performance through green entrepreneurship and green business management are achieved only if such practices are first shaped into sustainable competitive advantage. These results provide empirical support for the Natural Resource-Based View (NRBV), highlighting that environmental strategies yield sustainable performance only when coupled with inimitable organizational capabilities and provides practical implications for batik MSMEs to focus on product differentiation, innovation, and eco-branding.
Analysis of Home-based Business Development Using a Green Business Approach to Increase Family Income Munir, Miftahul; Srikalimah, Srikalimah
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2479

Abstract

The development of home-based businesses using a green business approach is still rare due to a lack of understanding of the importance of environmental preservation and insufficient skills in processing natural resources. Home-based products using a green business approach involve businesses that prioritize environmental considerations from the selection of raw materials and production processes to creating products that do not harm the environment. In other words, the raw materials used are natural waste products that are processed and utilized to create economic value and increase family income. The purpose of this research is to examine the development of home-based green businesses in Gembleb and their impact on income levels. The researcher used qualitative methods, directly engaging in field observations and interviews with business owners. The results of this study show that developing environmentally friendly home-based businesses by utilizing natural raw materials can generate income for families and communities. However, protecting wildlife is not solely the responsibility of individual business owners but a shared responsibility for the benefit of both individuals and groups.
Co-Authors Abdillah, Moh. Firman Adibah Enggar Adibah Enggar Afriasdiyanto, Okta Agung Pambudi Mahaputra Ahmad Agus Tri Mulyono Ahmad David Royyifi Arifin Ahmad Fauziansyah Zian ahmad yani Alvianto Nuha Syairul Anam Anafitriyah, Dwi Angga Permana Mahaputra Anisa Patrisia Anita Sumelvia Anita Sumelvia D Anita Sumelvia Dewi Aprilia Suryani Arif, Ach Farhan Aris Puji Utami Ayuanti, Rafikhein Novia Diana Ambarwati Didik Suharsoyo Dwi Kurnia Purnama Sari Endah Kurniawati Enggar, Adibah Eris Elvinta Lova Eva Silviana Rahmawati Eva Silviana Rahmawati Evi Nur Indah Sari Fauziah, Lilia Faridatul Fauziyah, Latifah Ismatul Filardhi, Khalif Filia Alia Rahma Fira Yunia Ersanti Herowati Poesoko Herowati Poesoko, Herowati Hikmah, Lailatul Idris, Ahmad Ifa Sholihatin Ilmiyah, Surotul Imanita Nur Widyaningsih Ina Sholikhatin Insani, Beta Nur Irma Fitria Isretno Israhadi, Evita Julaicha, Siti Khoirur Rosyita Kusumaningati, Wanudya Lailiyah, Ella Janatul Latifah Ismatul Fauziyah Lilik nur hidayah Lukman Hakim Moh Abror Moh. Ubaidillah Faqih, Moh. Ubaidillah Moh. Zeinudin Muhammad Aldy Alamsyah Muhammad Sudrajat Nikmah, Siti Ima'tul Nur Astuti, Qorina Alfada Nur Maziyah Hurin’in nurhadi, mokhamad Nuril Aulia Munawaroh patrisia, anisa Pebpy Eko Handayani Permadi, Rosi Gilang PRAMANA, ARDI Pratama, Christanova Andika Putri, Berlian Maharani Febrina Rini Apriyani Ristanti , Idcha Kusma Riswadi Riswadi, Riswadi Safaah, Nurus Silviana Rahmawati, Eva Siti Ima'tul Nikmah Slamet Suhartono Sri Indarwati Mista'i Sjaf Srikalimah, Srikalimah Sriutami, Ika Sudrajad, Muhammad sugiyono Suhartono Suhartono Suhartono Suprayitno, Agus Surotul Ilmiah Syaiful Bahri Syukron Jazuli Taufik Akbar Tiara Putri Ryandini Tri Yunita FD Umu Qonitun Utami, Aris Puji Widyastuti, Endah Ratna Zainuri Zainuri, Zainuri