Pengaruh Kebijakan Pemerintah, Investasi dan Infrastruktur Lingkungan serta Partisipasi Publik terhadap Kualitas Hidup Pelaku UMKM dan Kinerja Lingkungan Peran Moderasi Gaya Hidup Hijau dalam Perspektif Green Accounting di Daerah Nusa Tenggara Barat (NTB)
DOI:
https://doi.org/10.37950/joc.v5i2.750Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh kinerja pemerintah, investasi lingkungan, infrastruktur lingkungan, dan partisipasi publik terhadap kualitas hidup pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) serta kinerja lingkungan di Provinsi Nusa Tenggara Barat (NTB), dengan gaya hidup hijau sebagai variabel moderasi dalam perspektif green accounting. Penelitian ini penting dilakukan mengingat masih rendahnya kinerja lingkungan serta terbatasnya ketersediaan infrastruktur berkelanjutan di wilayah tersebut. Penelitian menggunakan pendekatan kuantitatif dengan metode causal explanatory. Sampel penelitian terdiri atas pelaku UMKM di NTB yang ditentukan melalui teknik probability sampling menggunakan rumus Slovin. Analisis data dilakukan dengan metode Structural Equation Modeling–Partial Least Squares (SEM-PLS) menggunakan perangkat lunak SmartPLS 3. Model penelitian mencakup empat variabel independen, yaitu kinerja pemerintah, investasi lingkungan, infrastruktur lingkungan, dan partisipasi publik; dua variabel dependen, yaitu kualitas hidup dan kinerja lingkungan; serta satu variabel moderasi, yaitu gaya hidup hijau. Hasil penelitian menunjukkan bahwa seluruh variabel independen berpengaruh positif dan signifikan terhadap kualitas hidup pelaku UMKM maupun kinerja lingkungan. Selain itu, kualitas hidup terbukti berpengaruh positif terhadap kinerja lingkungan. Gaya hidup hijau juga terbukti memperkuat pengaruh seluruh variabel independen terhadap variabel dependen. Temuan penelitian menegaskan pentingnya sinergi kebijakan pemerintah, dukungan investasi lingkungan, penyediaan infrastruktur yang memadai, serta partisipasi aktif masyarakat dalam meningkatkan kesejahteraan pelaku UMKM dan keberlanjutan ekologis. Kebaruan penelitian ini terletak pada integrasi perspektif green accounting dengan gaya hidup hijau sebagai variabel moderasi yang memberikan kontribusi terhadap pengembangan strategi pembangunan berkelanjutan di tingkat daerah.
Kata kunci: kebijakan pemerintah, investasi lingkungan, infrastruktur lingkungan, partisipasi publik, kualitas hidup, kinerja lingkungan, gaya hidup hijau, green accounting, UMKM.
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