Eksplorasi Green Accounting, Inovasi, dan Keterlibatan Karyawan terhadap Kinerja UMKM dalam Perspektif Gender

The batik industry serves as an iconic sector and a key driver of Yogyakarta’s local economy. However, there is growing concern that the batik industry, particularly small and medium-sized enterprises (SMEs), faces challenges in maintaining optimal performance, especially since most of these enterprises are initiated and managed by women who also bear dual roles in their households. This study aims to analyze the influence of green accounting, green innovation, and employee engagement on SME performance from a gender perspective. The study employed an ex post facto design with a quantitative approach. Respondents consisted of batik artisans from the Batik Giriloyo Center in Bantul, Yogyakarta. Data were collected using questionnaires, with instrument validity tested through Confirmatory Factor Analysis (CFA) and reliability estimated using Cronbach’s Alpha. Data analysis was conducted using Structural Equation Modeling (SEM) to examine the relationships among variables in the conceptual model. The results indicate that green accounting has a significant negative effect on SME performance, suggesting that the implementation of environmentally friendly accounting practices remains a challenge at the SME level. Conversely, green innovation and employee engagement show significant positive effects on SME performance, implying that environmentally friendly innovation and active employee participation particularly among women enhance efficiency, creativity, and competitiveness within the batik industry. In conclusion, the success of batik SMEs depends not only on financial performance but also on the synergy between environmental sustainability, innovation, and human resource empowerment.