Implementation of Green Accounting, Green Commitment, Green Competitive Advantage and Sustainability Performance: Evidence from Local Wisdom-Based MSMEs Utami Puji Lestari (a*), Ni Made Sri Wardani, Tetty Rimenda, Ali Fatin Praworo
Politeknik Negeri Jakarta
Abstract
Most companies, including Micro, Small, and Medium Enterprises (MSMEs), are more concerned about environmental aspects as some business activities could contribute to environmental damage. Companies then commit to sustainable development that focuses not only on short-term profit but also on economic, social, and environmental aspects. This study aims to analyze the implementation of green accounting, green competitive advantage, and sustainable performance of MSMEs of Baduy Community, one tribe that runs their business based on local wisdom. The data are collected through survey questionnaires of 42 respondents. This study uses quantitative analysis with a three-box method. The study^s findings indicate that the implementation of green accounting of MSMEs of Baduy Community is at a moderate level, the same as the green commitment. Most of the MSMEs of Baduy Community have a high level of green competitive advantage and sustainability performance.
Keywords: Green Accounting- Green Competitive Advantage- Sustainability Performance
