Implementasi Triple Bottom Line dan Pengaruhnya Terhadap Pendapatan Usaha di Kecamatan Jambi Timur Kota Jambi
DOI:
https://doi.org/10.71282/jurmie.v3i4.1821Keywords:
Triple Bottom Line, Income, MSMEs, East JambiAbstract
Culinary businesses such as ayam geprek continue to grow rapidly and contribute to local economic activity. The Triple Bottom Line (TBL) framework is one approach that can support business sustainability. This study aims to describe the implementation of the TBL concept and examine its influence on the income of ayam geprek businesses in East Jambi District, Jambi City. The research uses a quantitative approach with descriptive analysis. A saturated sampling method was applied, involving 28 business owners as respondents. Primary data were collected through questionnaires and processed using Microsoft Excel and SPSS. The results show that the economic, social, and environmental aspects of TBL have been applied well, as indicated by the high average scores across indicators. The regression analysis reveals that the economic and social aspects have a positive and significant effect on business income, while the environmental aspect shows a negative and significant effect on the income of ayam geprek businesses in East Jambi District.
Downloads
References
Aliansyah, I. (2020). Analisis peran usaha mikro dalam meningkatkan pendapatan masyarakat menurut perspektif ekonomi Islam.
Basar, N. F.; Hamzah, F.; Aisyah, N. (2023). Penerapan konsep triple bottom line pada usaha ayam potong UD. Firman di Maros, Sulawesi Selatan. Jurnal Akuntansi Kompetif, 6(1). https://doi.org/10.35446/akuntansikompetif.v6i1.1181
Dari, W. (2024). Praktik bisnis berkelanjutan UMKM Rumah BUMN Yogyakarta berdasarkan triple bottom line. Jurnal Akuntansi dan Sains, 1. Diakses dari https://ojs.uajy.ac.id/index.php/jas/article/view/8673
Fauzan, T. R.; Sudrajat, A. S. S. N. (2025). Sustainable supply chain practices and business performance of culinary MSMEs in West Java. Journal of Management and Digital Business, 5(2), 585–602. https://doi.org/10.53088/jmdb.v5i2.1956
Fauziyah, A.; Handayani, A. (2021). Analisis triple bottom line warung kopi dalam menghadapi coffee shop di kawasan Brotonegoro, Gresik. Diakses dari http://dx.doi.org/10.30587/mahasiswamanajemen.v2i01.2519
Fuadah, L.; Yuliana; Safitri, R. H. (2018). Pengungkapan sustainability reporting di Indonesia. Jakarta: CitraBooks
Hamdani. (2020). Mengenal usaha mikro kecil dan menengah (UMKM) lebih dekat. Uwais Inspirasi Indonesia: Jakarta
Hasanah, U.; Oktavendi, T. W.; Ulum, I. (2022). Praktik social responsibility pada pedagang Muslim kaki lima: Perspektif triple bottom line dan nilai-nilai Islam. Jurnal Akuntansi Keuangan dan Bisnis, 15(1). https://doi.org/10.35143/jakb.v15i1.5313
Hasanudin, H.; Hendri, M. I. (2021). Strategi penerapan organizational learning bagi sektor informal di Kota Pontianak dalam menghadapi pandemi Covid-19. Jurnal Produktivitas, 8(2). https://doi.org/10.29406/jpr.v8i2.3369
Hidayat, M. (2023). Implementasi konsep triple bottom line dalam pengembangan kawasan wisata air terjun Takapala Malino Gowa. Economics and Digital Business Review, 4(1).
Javed, S.; Rashidin, M. S.; Wang, J. (2021). Predictors and outcome of customer satisfaction: Moderating effect of social trust and corporate social responsibility. Future Business Journal, 7(1). https://doi.org/10.1186/s43093-021-00055-y
Latifah, S. W. (2021). Triple bottom line terhadap nilai perusahaan, gross profit margin sebagai indikator ekonomi. EKUITAS (Jurnal Ekonomi dan Keuangan), 4(4). https://doi.org/10.24034/j25485024.y2020.v4.i4.4249
Luckieta, M. (2025). Strategi pengelolaan keuangan dan dampaknya terhadap profitabilitas UMKM. Jurnal Locus Penelitian dan Pengabdian, 4(3), 1279–1289. https://doi.org/10.58344/locus.v4i3.3932
Lungguran, U. K. (2022). Pengaruh implementasi sustainability (profit, people, planet) terhadap kinerja keuangan perusahaan dalam indeks Sri-Kehati. Jurnal Akuntansi, 16(1).
Munawaroh. (2022). Determinan perempuan bekerja di Kalimantan Barat pada sektor informal selama pandemi. Jurnal Forum Analisis Statistik (FORMASI), 1(2). https://doi.org/10.57059/formasi.v1i2.18
Mushowirotun, N. H. (2020). Implementasi konsep triple bottom line pada corporate social responsibility di rumah makan cepat saji Ayam Geprek Sa’i. Diakses dari https://dspace.uii.ac.id/123456789/30830
Nariswari, R. (2020). Analisis peranan sektor informal terhadap kemiskinan di Jawa Timur. Jurnal Ilmiah Mahasiswa FEB, 9(1).
Niswara, R.; Muhajir, M.; Untari, M. F. A. (2019). Pengaruh model project based learning terhadap high order thinking skill. Mimbar PGSD Undiksha, 7(2).
Nurhidayat, E.; Junaid, A.; Kamase, J. (2020). Penerapan akuntansi lingkungan berdasarkan triple bottom line pada RSUD H. M. Djafar Harun Kabupaten Kolaka Utara. INVOICE: Jurnal Ilmu Akuntansi, 2(2). https://doi.org/10.26618/inv.v2i2.4111
Pandiangan, S. M. T.; Oktafani, F.; Panjaitan, S. R.; Shifa, M.; Jefri, R. (2022). Analysis of public ownership and management ownership on the implementation of the triple bottom line in the plantation sector listed on the Indonesia Stock Exchange. Budapest International Research and Critics Institute-Journal, 5(1).
Putra, I. G. N. P.; Larasdiputra, G. D. (2020). Penerapan konsep triple bottom line accounting di Desa Wisata Pelaga (studi kasus pada kelompok usaha tani asparagus). KRISNA: Kumpulan Riset Akuntansi, 11(2), 129-136. https://doi.org/10.22225/kr.11.2.1419.129-136
Putri, A.; Arif, M. (2023). Pengaruh digital marketing dan inovasi produk terhadap pendapatan. Jesya, 6(1), 194–208. https://doi.org/10.36778/jesya.v6i1.915
Putri, N. (2023). Determinan pendapatan pedagang pakaian jadi pada masa pandemi Covid-19 di Kecamatan Pasar Kota Jambi. Diakses dari https://repository.unja.ac.id/id/eprint/44656
Putri, Vanya Karunia Mulia. (2021). Ekonomi sektor informal: Pengertian, ciri-ciri, istilah, dan perannya. Diakses dari https://www.kompas.com/skola/read/2021/06/30/102821969/ekonomi-sektor-informal-pengertian-ciri-ciri-istilah-dan-perannya
Rosmeli, N. E.; Wiralestari, R. F.; Achmad, E. (2023). Pemanfaatan aplikasi “Parto Jambe” bagi UMKM kuliner di Kota Jambi, 5.
Siahaan, R. (2021). Pengaruh stres, motivasi kerja, dan kepuasan terhadap kinerja driver online Grabbike di masa Covid-19 (studi pada driver Grabbike di Jakarta Timur). Sekolah Tinggi Ilmu Ekonomi Indonesia, 8(5).
Sibarani, M.; Sipayung, E.; Supratman, D. (2020). Model usaha berbasis green business yang dapat menembus pasar dunia (pada UMKM keramik di Kecamatan Plered Kabupaten Purwakarta). Jurnal Sosial Humaniora, 11(1). https://doi.org/10.30997/jsh.v11i1.2437
Simon. (2023). Triple bottom line of sustainability explained. Diakses dari https://sustainability-success.com/triple-bottom-line-sustainability/
Sirena. (2021). Sustainability and the triple bottom line. Diakses dari https://createchi.com/sustainability-and-the-triple-bottom-line/
Sugiyono. (2003). Metodologi Penelitian Kuantitatif, Kualitatif dan R&D. Alfabeta: Bandung.
Swain, R. B.; Kambhampati, U. (2022). The informal sector and the environment.
Tobari. (2021). Kewirausahaan dan inovasi.
Tomy Sun Siagian, T.; Ningrum, D. A. (t.t.). Manajemen sumber daya manusia dan usaha mikro kecil menengah.
Turyakira, P. K. (2018). Corporate social responsibility activities that influence customer loyalty of SMEs. International Journal of Business and Management, 13(6), 255. https://doi.org/10.5539/ijbm.v13n6p255
Uw Extended Campus. (2022). The triple bottom line. Diakses dari https://uwex.wisconsin.edu/stories-news/triple-bottom-line/
Wahyudi, N. A. (2020). Begini strategi pemerintah bantu pelaku UMKM di sektor informal. Diakses dari https://ekonomi.bisnis.com/read/20200626/9/1258187/begini-strategi-pemerintah-bantu-pelaku-umkm-di-sektor-informal/
Wiego. (t.t.). Street vendors and market traders. Diakses 27 April 2023 dari https://www.wiego.org/street-vendors-and-market-traders
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Windy Sim, Heriberta, Ridwansyah (Author)
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
