Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA)
Vol.6, No.2 (2025): December 2025

Green entrepreneurship capabilities and strategic accounting as dual drivers of MSME sustainability: the moderating dynamics of financial technology adoption

Prasetiyo, Yudhi (Unknown)



Article Info

Publish Date
24 Nov 2025

Abstract

This study aims to analyze the influence of green entrepreneurial orientation and strategic accounting on business sustainability, with financial technology (Fintech) as a moderating variable. This study uses quantitative approach with an explanatory research type. Data collection was conducted by distributing questionnaires to 100 micro, small, and medium enterprises (MSMEs) in South Tangerang City. The data analysis technique used the Structural Equation Modeling method based on Partial Least Squares (PLS-SEM). The results show that green entrepreneurial orientation and strategic accounting have a direct positive and significant effect on MSME business sustainability. This finding emphasizes the importance of integrating environmental awareness and strategic financial management in building sustainable small and medium enterprises in the modern era. However, the results also show that Fintech as a moderating variable does not have a significant influence in strengthening the relationship between green entrepreneurial orientation and strategic accounting on business sustainability. The research model used has met the validity and reliability indicators and has good predictive power. Based on the results of this study, it’s recommended that MSMEs increase their understanding and capacity in implementing green entrepreneurship principles, strengthen strategic accounting practices, and gradually optimize the use of Fintech to support long term business sustainability.

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Journal Info

Abbrev

j-mae

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Tujuan dari publikasi Jurnal Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) adalah untuk menyebarluaskan hasil penelitian dan pemikiran konseptual atau ide-ide yang telah dicapai di bidang manajemen, akuntansi, dan bisnis kewirausahaan. Jurnal E-BISMA mempunyai e-ISSN (2774-8804) dan p-ISSN ...