Praktik dan Prasyarat ESG Pada UMKM Indonesia Melalui Tinjauan Literatur Sistematis
DOI:
https://doi.org/10.55587/jseb.v1i2.452Kata Kunci:
ESG, UMKM, Keberlanjutan, SINTA, Tinjauan LiteraturAbstrak
Tujuan: Penelitian ini bertujuan memetakan praktik dan prasyarat environmental, social, and governance (ESG) pada UMKM di Indonesia melalui tinjauan literatur sistematis terhadap artikel empiris bereputasi SINTA, serta mengidentifikasi pola temuan, kesenjangan penelitian, dan implikasi implementasinya.
Temuan: Hasil sintesis terhadap 16 artikel menunjukkan bahwa literatur ESG UMKM lebih banyak menyoroti praktik lingkungan, tata kelola, serta kapabilitas pendukung dibandingkan dimensi sosial. Praktik lingkungan tidak selalu meningkatkan kinerja keuangan, sedangkan pencatatan, digitalisasi, literasi keuangan, dan kapabilitas organisasi berperan sebagai prasyarat implementasi ESG. Bukti yang di dapat masih didominasi survei cross sectional sehingga belum mampu menjelaskan hubungan kausal maupun efektivitas ESG secara terpadu.
Kebaharuan: Penelitian ini menawarkan kerangka sintesis yang membedakan prasyarat, praktik, dan hasil ESG sehingga memberikan pemahaman yang lebih jelas mengenai batas konstruk ESG pada UMKM Indonesia.
Unduhan
Referensi
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