Akbis: Media Riset Akuntansi dan Bisnis
JURNAL AKBIS VOLUME 10 NOMOR 2 TAHUN 2026

Peran Ambidexterity dan Orientasi Kewirausahaan yang Mempengaruhi Kinerja Keberlanjutan dalam Eco-innovation pada UMKM Kabupaten Karawang

Nur Aintania Neviyanti (Universitas Buana Perjuangan Karawang)
Yanti Yanti (Universitas Buana Perjuangan Karawang)
Ihsan Nasihin (Universitas Buana Perjuangan Karawang)



Article Info

Publish Date
28 Oct 2026

Abstract

This study aims to examine the effects of ambidexterity and entrepreneurial orientation on sustainability performance through eco-innovation among small and medium-sized enterprises (SMEs) in the food and beverage sector in Karawang Regency, Indonesia. A quantitative research approach was employed using data collected from 100 SME owners selected through purposive sampling. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The findings reveal that both ambidexterity and entrepreneurial orientation have positive and significant effects on sustainability performance through eco-innovation. These results indicate that SMEs capable of balancing resource exploration and exploitation while demonstrating innovative, proactive, and risk-taking entrepreneurial behaviors are more likely to achieve superior sustainability performance. From a practical perspective, the findings provide valuable insights for SME owners and policymakers in strengthening ambidexterity and entrepreneurial orientation to promote eco-innovation and improve sustainability performance. This study contributes to the Resource-Based View (RBV) by providing empirical evidence that ambidexterity and entrepreneurial orientation function as strategic organizational capabilities that enhance sustainability performance through eco-innovation in food and beverage SMEs operating in an emerging economy.

Copyrights © 2026






Journal Info

Abbrev

jakbis

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal AKBIS: Media Riset Akuntansi dan Bisnis memuat isu-isu yang berhubungan dengan masalah-masalah strategis yang terkait dengan: 1. Akuntansi Manajemen 2. Akuntansi Sektor Publik 3. Akuntansi Keuangan 4. Perpajakan 5. ...