AKRUAL: Jurnal Akuntansi
Vol 16 No 2 (2025): AKRUAL: Jurnal Akuntansi

Green Intellectual Capital and Competitive Advantage, and Sustainable MSMEs: Is Tri Hita Karana Important?

Werastuti, Desak Nyoman Sri (Unknown)
Atmadja, Anantawikrama Tungga (Unknown)
Adiputra, I Made Pradana (Unknown)



Article Info

Publish Date
01 Apr 2025

Abstract

Research Background: Companies worldwide now face the challenge of not only generating profits but also ensuring sustainability in their business practices. Introduction / Objectives: The purpose of this study is to analyze the impact of green intellectual capital on competitive advantage with Tri Hita Karana as a moderator. Methods: The SEM-PLS analysis method was used. The sample of this study was fashion MSMEs operating in Bali. Results: This study found that green intellectual capital contributes significantly to competitive advantage. However, Tri Hita Karana only moderates the effect of green structural capital on competitive advantage. Conclusion: This finding suggests that local cultural values ​​strengthen sustainable organizational infrastructure and systems in business practices. This finding emphasizes the importance of integrating local cultural values ​​into the intellectual capital-based view theory. Corporate policies need to support sustainability to strengthen competitiveness.

Copyrights © 2025






Journal Info

Abbrev

aj

Publisher

Subject

Economics, Econometrics & Finance

Description

AKRUAL: Jurnal Akuntansi is a peer-reviewed journal that is managed and published by Department of Accounting, Universitas Negeri Surabaya. AKRUAL is published periodically (twice a year) in April and October with six articles each time published (12 articles per year). AKRUAL: Jurnal ...