Jati: Jurnal Akuntansi Terapan Indonesia
JATI Vol 9, No 1: March 2026

Situational Logic Before Strategy: Antenarratives of Export Sustainability in Green MSMEs in Indonesia

Qadri, Resi Ariyasa (Unknown)
Indriastuti, Mila (Unknown)



Article Info

Publish Date
31 Mar 2026

Abstract

Guided by the premise of situational logic before strategy, this study examines how export sustainability is enacted by green micro, small, and medium enterprises (MSMEs) as an emergent organizational process rather than as the adoption of predefined sustainability models. Data were collected through in-depth semi-structured interviews with MSME owner-managers engaged in export activities, complemented by documentary analysis of sustainability-related policies and MSME-related papers. Data analysis followed an interpretive and abductive approach, tracing fragmented practices and forward-looking accounts through the lenses of situational logic and antenarrative analysis. The findings show that export sustainability emerges through fragmented, provisional practices shaped by resource constraints, market dynamics, and institutional tensions. Rather than implementing coherent sustainability strategies, owner-managers enact sustainability through situated judgment, where practices precede formalization and coherence is constructed retrospectively through everyday sensemaking. Practically, the study suggests that sustainability support for exporting MSMEs should move beyond standardized models and instead recognize the situated conditions under which sustainability is enacted in organizational life.

Copyrights © 2026






Journal Info

Abbrev

jati

Publisher

Subject

Economics, Econometrics & Finance

Description

Jati: Jurnal Akuntansi Terapan Indonesia focuses on the research and research review related to accounting that are conducted using case study approach. JATI focuses related on various themes, topics and aspects of accounting and ...