The Role of Triple Bottom Line Accounting in The Sustainability of Local Community-Based MSMEs in East Nusa Tenggara

Authors

  • Jennie Sarlota Sir Politeknik Negeri Kupang, Nusa Tenggara Timur, Indonesia
  • Selfesina Samadara Politeknik Negeri Kupang, Nusa Tenggara Timur, Indonesia
  • Zainudin Adang Djaha Politeknik Negeri Kupang, Nusa Tenggara Timur, Indonesia

DOI:

https://doi.org/10.38035/dar.v4i2.3936

Keywords:

TBL, MSMEs, Sustainability, Local Community

Abstract

This study aims to analyze the role of Triple Bottom Line (TBL) Accounting on the sustainability of community-based Micro, Small and Medium Enterprises (MSMEs) in East Nusa Tenggara Province (NTT). Employing a mixed-method approach integrating a quantitative survey of 120 MSME actors and in-depth interviews with 15 key informants, this research examines the extent to which the implementation of the three TBL pillars, profit, people, and planet, can strengthen business sustainability within the context of indigenous communities and local culture in NTT. Quantitative analysis utilized Structural Equation Modeling (SEM) with Partial Least Square (PLS), while qualitative data were analyzed through thematic analysis. Results indicate that the social dimension (people) exerts the most significant influence on SME sustainability with a path coefficient of 0.412 (p<0.001), followed by the environmental dimension (planet) at 0.338 (p<0.05) and the economic dimension (profit) at 0.289 (p<0.05). Qualitative findings reveal that local values such as gotong royong (mutual cooperation) and kekeluargaan (kinship) serve as social capital that reinforces TBL implementation. This research provides practical implications for local governments and financial institutions in designing TBL-based MSME development programs in archipelagic regions.

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Published

2026-10-22

How to Cite

Sir, J. S., Samadara, S., & Djaha, Z. A. (2026). The Role of Triple Bottom Line Accounting in The Sustainability of Local Community-Based MSMEs in East Nusa Tenggara. Dinasti Accounting Review, 4(2), 309–321. https://doi.org/10.38035/dar.v4i2.3936

Issue

Vol. 4 No. 2 (2026): Dinasti Accounting Review (September - October 2026)

Section

Articles

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Copyright (c) 2026 Jennie Sarlota Sir, Selfesina Samadara, Zainudin Adang Djaha

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