PENGARUH GREEN INTELLECTUAL CAPITAL TERHADAP SUSTAINABLE PERFORMANCE (STUDI KASUS: UMKM KULINER DI KOTA GUNUNGSITOLI)

Authors

  • Romasi Lumban Gaol FEB Universitas Katolik Santo Thomas Medan
  • Wena Alfina Lase FEB, Universitas Katolik Santo Thomas Medan

Keywords:

Green Intellectual Capital, Green Human Capital, Green Structural Capital, Green Relational Capital, Sustainable Performance.

Abstract

This study aims to analyze the effect of Green Intellectual Capital, which consists of Green Human Capital, Green Structural Capital, and Green Relational Capital, on Sustainable Performance of culinary Micro, Small, and Medium Enterprises (MSMEs) in Gunungsitoli City. This research employs a quantitative approach using simulated data analyzed through SPSS with multiple linear regression analysis. The results indicate that Green Human Capital, Green Structural Capital, and Green Relational Capital have a positive and significant effect on Sustainable Performance. These findings suggest that improving human resource capacity, establishing environmentally supportive organizational structures, and strengthening sustainability- oriented external relationships can enhance the Sustainable Performance of culinary MSMEs in Gunungsitoli. This study provides implications for MSME actors to pay greater attention to the implementation of Green Intellectual Capital in their business management strategies to achieve long-term sustainability.

References

Alhaddi, H. (2015). Triple Bottom Line and Sustainability: A Literature Review. Business and Management Studies, 1(2), 6-10. https://doi.org/10.11114/bms.v1i2.752

Alrowwad, A., Abualoush, S. H., & Masa’deh, R. (2020). Innovation and intellectual capital as intermediary variables among transformational leadership, transactional leadership, and organizational performance. Journal of Management Development, 39(2), 196-222.

Artinah, B. (2011). Pengaruh intellectual capital terhadap kinerja keuangan perusahaan. Jurnal Ilmu Administrasi dan Organisasi, 18(2), 123-135.

Afni Eliana Saragih, Luci Trisnawaty Sihombing. (2021) Pengaruh Intellectual Capital, Good Corporate Governance, Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia, Jurnal Riset Akuntansi & Keuangan, Vol. 7 No. 1, Maret 2021, 1-17

Badan Pusat Statistik (BPS) Kota Gunungsitoli. (2024). Pertumbuhan ekonomi Kota Gunungsitoli 2023. https://gunungsitolikota.bps.go.id/pressrelease/2024/04/25/346/ pertumbuhan-ekonomi-kota-gunungsitoli-2023.html

Barney, J. (1991). Firm resources and sustained competitive advantage. Journal of Management, 17(1), 99-120.

Bakhsha, A., Ganji, A., & Damangir, E. (2018). Intellectual capital and organizational performance. Interdisciplinary Journal of Contemporary Research in Business, 3(2), 173-182.

Bacila, M. F., & Titu, M. A. (2018). Intellectual capital and organizational performance. Procedia Manufacturing, 22, 866-873.

Becker, G. S. (1964). Human capital: A theoretical and empirical analysis, with special reference to education. Chicago: University of Chicago Press.

Chandra Fitriyani Crisna Mukti, Sunu Priyawan. (2025). Pengaruh Green Process Innovation, Green Product Innovation Dan Environmental Performance Terhadap Kinerja Keuangan Dengan Akuntansi Manajemen Lingkungan Sebagai Variabel Intervening Pada Perusahaan Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Riset Akuntansi & Keuangan, Vol. 11 No. 2, September 2025, 144-155.

Penrose, E. T. (1959). The theory of the growth of the firm. Oxford: Basil Blackwell.

Putnam, R. D. (2000). Bowling alone: The collapse and revival of American community. New York: Simon & Schuster.

Rahayu, S. A., Mulyadi, D., & Yanti, Y. (2023). Pengaruh green intellectual capital dan kompetensi kewirausahaan akuntansi terhadap Sustainable Performance UMKM di Kabupaten Karawang. Jurnal Ilmiah Edunomika,8(1). https://doi.org/10.29040/jie.v8i1.10464

Romasi Lumbangaol, Cindyloisa Siregar. (2023). Pengaruh Pengungkapan Corporate Social Responsibility (Csr), Profitabilitas Dan Leverage Terhadap Agresivitas Pajak Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2018. Jurnal Riset Akuntansi & Keuangan, Vol. 9 No. 1, Maret 2023, 173-183

Romasi Lumban Gaol, Nariana Sitohang. (2021). Pengaruh Pergantian Auditor, Ukuran Kantor Akuntan Publik (Kap), Solvabilitas Dan Umur Perusahaan Terhadap Audit Report Lag Pada Perusahaan Manufaktur Yang Terdaftar Di BEI. Jurnal Riset Akuntansi & Keuangan Vol. 7 No. 2, September 2021, 167-180.

Skandia. (1992). Visualizing intellectual capital in Skandia. Stockholm: Skandia AFS.

Stewart, T. A. (1997). Intellectual capital: The new wealth of organizations. New York: Doubleday.

Setiawan, A., & Nurlina. (2020). Analisis pengaruh intellectual capital terhadap kinerja keuangan. Jurnal Akuntansi dan Keuangan, 12(2), 45-58.

Schultz, T. W. (1961). Investment in human capital. American Economic Review, 51(1), 1-17.

Silaban, D., & Ananda, C. F. (2022). Peran green structural capital terhadap kinerja berkelanjutan. Jurnal Akuntansi dan Manajemen, 17(1), 67-80.

United Nations. (2015). Transforming our world: The 2030 agenda for sustainable development. United Nations. https://sdgs.un.org/2030agenda

Downloads

Published

2026-03-22

How to Cite

Lumban Gaol, R. ., & Lase, W. A. . (2026). PENGARUH GREEN INTELLECTUAL CAPITAL TERHADAP SUSTAINABLE PERFORMANCE (STUDI KASUS: UMKM KULINER DI KOTA GUNUNGSITOLI). Jurnal Riset Akuntansi &Amp; Keuangan, 12(1), 133–145. Retrieved from https://ejournal.ust.ac.id/index.php/JRAK/article/view/6297

Issue

Section

Artikel