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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Ilmiah Akuntansi dan Keuangan
Aunurrafiq, Aunurrafiq
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Journal : Jurnal Ilmiah Akuntansi dan Keuangan

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The Role of Eco-Intellectual Capital for MSME Sustainability Badriyah, Nurul; Kamaliah, Kamaliah; Aunurrafiq, Aunurrafiq
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 14 No. 1 (2025): Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/p5ya0528

Abstract

The purpose of this finding is to analyze the influence of eco-intellectual capital which is divided into green human capital, green structural capital and green relational capital on the sustainability performance of MSMEs. The study sample consisted of 155 MSMEs in Bangko District, Rokan Hilir Regency, Riau Province. The study used quantitative method which employs a questionnaire-based data collection method, with questionnaires handed out to respondents without intermediaries. The study uses linear regression to analyze data. The research results show that green human capital and green structural capital significantly influences MSMEs’ sustainability performance Theoretically, the findings provide new evidence to the empirical record on the impact of green human capital, green structural capital and green relational capital on MSMEs’ sustainability performance. Practically, the study is highly beneficial for MSME actors, emphasizing the importance of green human capital and green structural capital in enhancing their sustainability.
Co-Authors Ifan, Ariza Kamaliah Kamaliah, Kamaliah Muhammad, Luthfi Nurul Badriyah Raja, Surya Adri Satriawan