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This community service program was motivated by the limited understanding of ultra-micro business actors (UMi) in Candi Village, Semarang City, regarding financial management and calculating the Cost of Goods Sold (HPP), which affects business sustainability and welfare. The program aimed to provide education on financial management and HPP calculation to help members of the Micro Business Communication Forum (FOKUS) improve their business sustainability and economic welfare. To achieve this, the program employed the Participatory Action Research (PAR) methodology, which involved active participation from the business actors in all stages of the program. The methods used included theoretical education, interactive discussions, and practical HPP calculations relevant to the participants' businesses. The results showed a significant improvement in participants' understanding, enabling them to maintain accurate financial records and separate personal and business finances. The evaluation using the Respondent Achievement Level (TCR) showed scores above 80% in understanding financial management, HPP calculation, and business sustainability, with scores between 60% and 80% in applying this knowledge and improving welfare. The program successfully enhanced the participants' ability to manage their finances, project business profits more effectively, and increase overall business sustainability and welfare.

The majority of the Indonesian population adheres to Islam, and of course, halal food is the most sought-after. Halal labels are increasingly considered important in business due to their positive influence on consumer awareness and the demand for halal products. This study aims to understand how UB Coffee's management interprets the Halal Label as an asset and its implications for business sustainability. This research employs a qualitative method with a case study approach involving UB Coffee's management as the population. Key managers were selected as the sample using purposive sampling, and the data were analyzed descriptively. The results indicate that UB Coffee's management views the Halal Label as valuable and a source of pride, supporting UB Coffee's educational function as part of the educational institution UB and interpreting it as a shared value and commitment. However, UB Coffee has not yet recognized the Halal Label as an asset in its accounting system. The Halal Label has the potential to sustain UB Coffee's business due to the increasing trend of a halal lifestyle. The implications of this study highlight the importance of formally recognizing the Halal Label as an asset to strengthen UB Coffee's long-term business strategy.

Recent studies have shown that the lack of environmental regulations in public administrations, the inability of employees to innovate knowledge and skills, the high price of green technologies, and the lack of environmental awareness in organizations are the biggest threats to the environmental and sustainable development. In this context, manufacturing companies in emerging markets should not only focus on achieving a higher level of business sustainability in economic and financial terms, but also pay attention to financial and green innovation, because they are important ways to achieve a green transformation of businesses, to improve sustainability, and to reduce carbon dioxide emissions. This study provides data on the adoption and repercussions of these activities on the sustainability of manufacturing companies in Mexico. The proposed research model was validated by applying partial least squares structural equation modeling (PLS-SEM) on a sample of 338 companies. The results of the study showed that the business sustainability of manufacturing companies significantly improved through the application of financial and green innovation. In addition, the results of the study showed that green innovation plays the role of a mediating variable in the relationship between financial innovation and corporate sustainable development.

Abstract This research aimed to explore the effect of market orientation, marketing capability, and entrepreneurial orientation on business sustainability and corporate reputation in Small and Medium Enterprises (SMEs). It also aimed to test the mediating effect of business sustainability between the stated factors and corporate reputation. The required data was obtained from employees of various SMEs in the United Arab Emirates (UAE) through a survey method. Structural equation modeling (PLS-SEM) was used for data analysis in order to test the hypotheses and reach at conclusions. The analysis confirmed that entrepreneurial orientation and market orientation have significant effects on business sustainability and corporate reputation. It was also found that marketing capability plays a key role in affecting business sustainability and corporate reputation. Lastly, the results revealed that business sustainability mediates the relationship among the selected factors and corporate reputation. The findings contribute to the existing empirical research on this topic and suggest that SMEs’ management should emphasize on these factors in an attempt to ensure the sustainability of their businesses and strengthen their reputations.

The paper describes the peculiarities of the formation of business sustainability in the transport industry, and characterizes the main factors affecting it. It was determined that for the business sustainability of the transport industry, innovative processes and transformations play a significant role, which encourage enterprises to be client-oriented and provide quality service to consumers, the ability to adapt to changes in the economic situation and new social challenges. A feature of the modern development of the transport industry is the transition to an innovative path of development, which will allow transport enterprises to occupy more priority positions compared to their competitors. The impact of innovative transformations on ensuring business sustainability of the transport industry is characterized by the use of innovations in the implementation of commercial activities, ensuring the quality of services (products), which will make it competitive. The paper offers a methodical approach to choosing a strategy for managing the business sustainability of the transport industry in the conditions of innovative transformations, which allows choosing an appropriate development strategy depending on the indicators of economic activity (IEA), the level of business sustainability (IBS), risk indicators (IBR).

The paper introduces a new model that reveals multifaceted financial factors impacting the sustainability of Islamic rural banks, including financing quality, capital quality, financial performance, and digital transformation. Among these, several financial-influencing aspects are associated with business sustainability. The research objectives, thus, are to investigate, first, the impact of financing quality and the quality of capital on business sustainability; second, the impact of financing quality and the quality of capital on financial performance; third, financial performance in mediating the effect of financing quality and capital quality on business sustainability; and fourth, digital transformation in moderating the effect of financial performance on business sustainability. The study employed quantitative research methods, utilizing data from 164 Islamic rural banks’ financial and annual reports for the 2016–2021 period. The authors then conducted the analysis using partial least squares (PLS). The research findings unveiled that financing and capital quality exerted an impact on sustainable businesses. Furthermore, financing and capital quality had a significant impact on Islamic rural banks’ financial performance. The study also uncovered that financial performance completely mediated the impact of financing quality on the sustainability of Islamic rural banks. On the other hand, financial performance was partially showcased to mediate the impact of capital quality on a business’s sustainability. In addition, digital transformation moderated the effect of financial performance on the sustainability business of Islamic rural banks.

The study examines the potential of Zambia’s cattle industry as a solution to food insecurity, while also addressing obstacles such as climate change, disease outbreaks and limited technology adoption. Employing the desktop review study design and drawing on data from the 2022 Livestock Survey Report and the 2017/2018 fisheries and livestock census, augmented by a systematically conducted literature review encompassing 63 peer-reviewed articles, the study provides insights into the geographical dynamics, challenges and opportunities within Zambia’s cattle subsector. It identifies key factors influencing sustainable livestock production, including cattle management systems, environmental characteristics and socio-economic factors. Government policies, market dynamics and infrastructure development are highlighted as moderating factors shaping the viability of cattle enterprises. The study reveals notable variations in cattle populations across regions and identifies obstacles faced by smallholder farmers, including limited financing and regulatory burdens. Despite challenges, the study suggests that fostering sustainable cattle business models in Zambia is achievable through innovative strategies such as enhancing value propositions and improving market access. By addressing these challenges and seizing opportunities, Zambia can enhance its cattle industry, contributing to sustainable development, food security and economic prosperity.

Building a sustainable business is the top priority of all business actors. The easiest way to accomplish this is to start a business based on social entrepreneurship, which primarily focuses on developing human resource (HR) business partner competency. This study aims to identify reasons for the need to develop the HR business partner competency with a social entrepreneurship concept and the challenges experienced by IKAT Indonesia in the weaving industry. A case study approach was employed with multiple informants who had relevant experience and knowledge. The results show that the reasons included the need to improve business partners’ motives, traits, self-image, knowledge, and skills. The development of HR business partner competency with the social entrepreneurship concept was implemented by using several methods, including projects, workshops, and coaching and mentoring. Further, the challenges faced consisted of limited access, education, and motivation, and the younger generation’s lack of interest in maintaining woven crafts. These findings are expected to be used as references in social entrepreneurship-based business sustainability, particularly in terms of developing the HR business partner competency.

Abstract This article reviews the literature on articles in corporate sustainability. By reviewing the authors, citation structure, publications, and nations, this study reviews the progress of this field and summarizes the research process. This bibliographic analysis examines the literature on corporate sustainability and shows the structure of articles and research trends. The information gathered is extracted from the primary collection of the Web of Science database from 2001 up to 2022. The number of articles obtained is 2246 articles. VOSviwer software is used to perform initial analysis and citation analysis, co-citations, bibliographic coupling, co-authoring, among others. Generally, there are eight main clusters of articles on corporate sustainability: (1) corporate and entrepreneurial sustainability; (2) corporate sustainability strategies; (3) corporate sustainability measurement indicators, (4) corporate sustainability and business transformation management; (5) corporate sustainability and sustainable development goals and reports; (6) corporate sustainability and its effect on financial efficiency; (7) ethics and social responsibility and (8) theories of corporate sustainability. The research contribution is to show the evolution of this issue so that researchers can use it in their theoretical and research frameworks.IntroductionToday, the concept of corporate sustainability has become an important and debatable topic in many industries and businesses because of increasing awareness of its benefits and positive effects on the survival of companies. To survive in a turbulent environment and a competitive market, corporate executives must not only focus on economic aspects, but also on the sustainable performance of companies (Colabi, Sharaei and Alipour, 2022:119). Because companies are the foundation of an advanced economic life and turn land resources into wealth, there is a need to review their activities with respect to the health of the land, society and individuals. Corporate sustainability refers to meeting the direct and indirect needs of a company and its stakeholders without compromising the ability to meet the future needs of stakeholders. corporate sustainability is defined as the company's voluntary activities that reflect social and environmental concerns in the business. Corporate sustainability is considered an integrated and systematic approach that leads to the optimal use of social, economic, and natural capital; Corporate sustainability also leads to value creation for the company and society, balance of financial and non-financial resources, and accountability for the company's activities through the creation of social responsibility (Ioannou and Serafeim, 2019:3). As companies influence society, the importance of corporate sustainability for businesses, consumers, and researchers is increasing. Companies are now fully aware of the competitive advantage of corporate sustainability. Thus, they focus on the role of corporate sustainability and value creation not only in making a profit, but also in all aspects of ethics and society and the environment and stakeholder issues (Galvao et al, 2019:291). Bibliometric analysis is a suitable method for reviewing scientific works and assessing the performance of authors, publications, and countries in a particular subject, which also shows how their cooperation networks work. In addition, bibliometric analysis can reveal the directions and controversial issues in a research field and make it possible to identify existing gaps in the study area (Yang et al, 2019:15). The diversity and variety of topics in a field can indicate the diversity of subjects and the multidisciplinary nature of that field of research, a diverse field encompassing a variety of subjects. As mentioned in recent decades, the concept of corporate sustainability and sustainability strategies has grown significantly and investors have recently become more aware of corporate sustainability. This research has been done with the aim of analyzing the bibliography of corporate sustainability and reviewing the authors, countries and developments in this field. Authors' co-citation analysis was also performed using maps. An analysis of the progress of corporate sustainability studies is also provided.MethodologyBibliometric analysis has been introduced as a scientific method for understanding the temporal evolution of a research field. Bibliometric analysis is performed because of its ability to create an intellectual structure without mental bias (Xue and Wang, 2018:479). Bibliometric technique is an interdisciplinary method that enables effective mapping of the studied subjects during the development of a research field (Khanra and Dhir, 2020:739). The present study conducts a bibliometric analysis of the studies that incorporate sustainability and is descriptive-analytic research. The study population consists of all the scientific productions incorporating sustainability scope indexed in the Web of Science database to be able to perform the bibliometric analysis; the primary database of the Web of Science (WoS) database was consulted. The following search equation was used: topic: ("corporate sustainability") or topic: ("business sustainability") or topic: ("Sustainable company") or topic: ("sustainable start-up"). The search was refined, and the most helpful article or review file types were considered. The timeframe was from 2001 to 2022. The SSCI index was used. Based on this experience, with the aid of search refine with the above equation, 2246 documents have been determined.Discussion and ResultsAccording to the conceptual map, eight clusters related to corporate sustainability were identified: (1) corporate and entrepreneurial sustainability; (2) corporate sustainabil-ity strategies, (3) corporate sustainability measurement indicators, (4) corporate sustainability and business transformation management, (5) corporate sustainability and sus-tainable development goals and reports; (6) corporate sustainability and its effect on financial efficiency; (7) ethics and social responsibility and (8) theories of corporate sustainability. The results of the research and cluster analysis show that one of the most important as-pects of corporate sustainability is its relationship to entrepreneurship. Entrepreneurship is considered a strategy for the development of countries, creating social welfare and rec-ognizing suitable opportunities to increase production.ConclusionIn general, studies in the field of corporate sustainability have focused on entrepreneurial and innovative activities, changing the business model and creating a sustainable business model, sustainable supply chain management, corporate sustainability strategies, corporate sustainability metrics and ethics and social responsibility. Since entrepreneurial activities and how to change the business model are very important in creating corporate sustainability, future research should develop models to facilitate the innovation mechanism in the business model to create corporate sustainability. Researchers can also change their corporate processes to achieve development goals.

The main purpose of the article is to identify key factors of adaptive potential that can have a significant impact on counteracting crisis situations and increasing the level of financial security and business resilience of enterprises. The object of the study is determination of the factors of adaptive potential that directly affect the system of financial security and business sustainability of a enterprise. The scientific task is to model the hierarchical ordering of the key factors of adaptive potential according to the level of their significance in influencing crisis situations in the context of ensuring the financial security and business sustainability of enterprises. The research methodology involves the use of expert analysis methods with the additional use of the Delphi method, the method of hierarchical analysis, and graph theory. As a result of the study, a list of the most significant factors of adaptive potential for countering crisis situations was presented. As a result, the factors of adaptive potential are hierarchically ordered from the most significant to the least significant in ensuring the financial security of the enterprise. The innovativeness of the results obtained is revealed through the proposed approach to modeling the determination and order of factors of adaptive potential to counteract crisis situations. The study is limited by not taking into account the specifics of specific enterprises. Prospects for further research are aimed at taking into account the specific type of activity of enterprises for a specific country.

Purpose: Sustainability is gaining more interest among several strategic management scholars. Technology provides a disruptive competitive advantage that is essential for businesses to thrive in a difficult environment where rules and strategies change from time to time. There is little competition among the oil marketers in Kenya because the government controls pricing strategy. The study's main aim was to determine the influence of technology on business sustainability in petroleum firms in Nairobi, Kenya. The study was underpinned by dynamic capability theory. This study adopted a descriptive research design in its investigation. Study design/methodology/approach: The study's total population was 60 oil marketing companies in Nairobi. The study selected heads of business development units from each oil marketing company. Since the population was small, a census was adopted because it was the most appropriate approach. The primary data was collected using questionnaires, where standard questionnaires with closed-ended questions were administered to capture important information about the respondents. Simple linear regression was employed to determine the effect of technology on business sustainability in petroleum firms in Nairobi. Findings: Technology had a positive and significant effect on the business sustainability of oil marketing companies. The study concluded that strengthening technology enhances competitiveness and thus results in business sustainability among oil marketing companies. Originality/value: The study recommends adopting improvised technology for all the processes and services of oil marketing companies.

The business landscape was characterized by rapid change, intense competition, and various substitute products. These factors shortened business life cycles and hindered business growth. Therefore, there was a need for a more appropriate model that could suit the current condition. The study aimed to develop a transformative Growth Stage Model (GSM) effectively adapted to modern challenges and uncertainty. This qualitative approach involved inductive theory building with seven case studies of SME owners in Yogjakarta and Central Java. Developed models, patterns, and interview themes were built, including resilience, business performance, and leadership for the early growth, growth, and decline stages. In addition, these patterns and themes were used to develop three stages of transformative GSM known as GSM 4.0.

Purpose — This study examines the influence of managerial and environmental factors on the adoption of eco-innovation practices to improve business sustainability in small manufacturing firms. Method — The research employs a quantitative approach, gathering primary data from 110 owners and managers of small manufacturing firms in Bandung, Indonesia. Structural Equation Modeling (SEM) is utilized to analyze the relationships between managerial and environmental drivers, eco-innovation practices, and business sustainability. The data was analyzed using the Partial Least Squares (PLS) method via SmartPLS 3.0 software. Result — The study's findings demonstrate that both managerial drivers (such as eco-commitment, eco-efficiency, and eco-capability) and environmental drivers (including eco-consumer demand, eco-regulation, and eco-competition) have a significant positive impact on the adoption of eco-innovation practices. These eco-innovation practices, in turn, significantly contribute to enhancing business sustainability. This underscores the importance of integrating sustainable practices into business operations and proactively responding to environmental pressures to achieve long-term competitive advantage. Novelty — This research offers new insights by focusing on small manufacturing firms in an emerging market—a context that has been relatively underexplored in existing literature. Unlike previous studies that mainly target large enterprises or developed markets, this study highlights the critical role of eco-innovation in promoting sustainability within small firms in Indonesia. Moreover, it distinguishes the unique impacts of both managerial and environmental drivers, providing a more comprehensive understanding of the factors that motivate the adoption of eco-innovation practices in small enterprises.

The paper aims to investigate the correlation between knowledge management and business sustainability through sustainability-oriented projects. The role of projects in promoting sustainability is already recognized, with sustainability-oriented projects emerging as a pivotal mechanism for companies to actively contribute to sustainability goals. Theoretical arguments also suggest that the enhancement of knowledge management is crucial for the advancement of sustainable business. Still, assertions in both areas lack solid empirical verification. Simultaneously, there is a growing emphasis on exploring the connection between knowledge management and project management, as existing studies indicate that knowledge management enhances the efficiency and effectiveness of projects. However, the nexus between knowledge management, project management, and business sustainability remains largely unexplored. This study aims to address two questions: whether knowledge management has a positive effect on business sustainability, and whether it is mediated by sustainability-oriented projects. The research hypotheses are verified through a large-scale empirical study utilizing SEM.

Effective port management is vital for a nation's economic growth. Amid global advancements, ports must ensure business sustainability across social, environmental, and economic domains due to regulations and market demands. Stakeholders often rely on two strategies: digital technology adoption and service quality enhancement. As ports involve diverse stakeholders, collaborative strategies in alliances gain importance. Therefore, this study investigates digital adoption, service quality, and strategic alliances' impact on Indonesian ports’ business sustainability. Using quantitative methods, 72 respondents' questionnaire data from Indonesian port terminals was analyzed with structural equation modeling. Results show digital adoption and service quality positively influence strategic alliance formation, which then enhances business sustainability. Interestingly, the direct impacts of digital adoption and service quality on business sustainability are absent, which emphasizes the need for strategic alliances. Thus, Indonesian port terminals should forge alliances as resource-sharing vehicles, promoting business sustainability. This research advances Resource-Based View theory and offers practical insights for navigating Indonesia’s port industry challenges while also giving valuable insight about port characteristics in archipelagic countries.

This study aims to examine the effect of the pandemic on the performance of business sustainability implementation related to ESG (Environmental, Social, and Government) in companies listed on ESG-based stock indices on the Indonesia Stock Exchange. ESG-based stock indices are the SRI-KEHATI index, ESG Leaders index, ESG Sector Leader index, ESG Quality 45 index, and IDX LQ45 Low Carbon Leaders Index. ESG score data is obtained from the S&P Global website. There are 31 companies that are listed on the ESG-based index with available ESG score data. The data analysis used in this study is the Wilcoxon Signed-Rank Test and Mann-Whitney Test. The study concludes that the Covid-19 pandemic has positively and significantly affected the company's ESG performance. In the Environmental component, the conclusion is that there is no difference between the performance of the company and its industry. In the Social component, there is a difference between the performance of the company and its industry. In the Governance component, the conclusion is that there is a difference between the performance of the company and its industry. Furthermore, the Social component has a significantly higher average when compared to the assessment of the Social component of the industry. During the pandemic, the company carried out social actions to reduce the impact of the pandemic on the community; the pandemic made the company more sensitive to the condition of the surrounding community. This research provides a view of businesses that are trying to survive during the pandemic by focusing on business sustainability and the community.

This research focuses on how market sentiment affects corporate governance in the Chinese market. The sample covers the years from 2014 to 2023. Market sentiment is estimated using a cross-sectional absolute deviation (CSAD) model, and earnings quality is used as an indicator of the consequences of corporate governance. Both mutual fund shareholding and the number of firm visits by mutual fund analysts are verified as effective corporate governance instruments that work well in a regular market but become ineffective when the market sentiment is high. The reason for this is that managers’ expectations change, and they may believe that disclosing good news during high-sentiment market periods significantly increases the share prices and helps them meet their performance requirements. In a high-sentiment market, an incentive contract encourages managers to take on projects with inappropriate risk or even manipulate earnings. One potential solution is to adopt venture capital firms’ high-water mark and clawback clauses to prevent managers from focusing on short-term goals rather than seeking long-term business sustainability.

The purpose of this study is to determine the level of literacy and application of fintech and its impact on the sustainability of MSME businesses in Tegal City. The method of data collection in this study was using questionnaires. Meanwhile, the sampling technique uses purposive sampling as many as 72 MSMEs. The hypothesis proposed, was statistically tested using WarpPLS version 7.0. The results of the study found that 1) financial literacy affects the use of fintech in MSMEs, 2) the use of fintech affects the business sustainability of MSMEs. 3) Financial literacy affects the sustainability of MSME business 4) The use of fintech is able to mediate the relationship between financial literacy and MSME business sustainability. Adequate financial literacy and the use of appropriate financial technology have a direct impact on the sustainability of MSME businesses so that they can compete in the market for a long time. MSMEs can carry out strategies to support business sustainability, namely through financial literacy and the use of fintech in their daily transactions. The implication for related parties is to be able to propose programs that can support the optimization of MSME business sustainability

Introduction:Â The exponential growth of small and medium enterprises (SMEs) in many developing economies is a well-documented phenomenon in business literature. However, research indicates that the expansion of most SMEs is hindered by financial illiteracy and high levels of informality, posing significant challenges to their performance and long-term sustainability. Concerns arise from the fact that only a small fraction of these enterprises successfully transition into larger firms. This study sought to address these issues by investigating the levels of financial literacy among 120 SMEs operating in Harare and Bindura, taking into account the pervasive informality within the sector. The research also aimed to evaluate the relationship between financial literacy and SME operational performance. Methods: Employing a quantitative approach within an explanatory research design, data collection was facilitated through a structured questionnaire. To capture the diverse landscape of SMEs operating in an informal context, both purposive and convenience sampling methods were utilized to select participants for the survey. Descriptive and inferential analyses were conducted using SPSS software. Results: The findings of the study revealed a significant positive impact of financial literacy on SME operational performance, indicating that advanced financial literacy can contribute to enhanced business outcomes. Moreover, the research observed an improvement in financial literacy within SME operations, evidenced by increased awareness and application of financial management skills. Conclusion and suggestion: The study recommends that efforts to promote financial literacy among SMEs should be intensified through advanced financial education initiatives, awareness campaigns, and enhanced financial inclusion strategies. Financial service providers are encouraged to play a proactive role in supporting SME growth by investing in financial awareness programs, funding educational initiatives, and actively engaging SMEs in key economic policy frameworks. Ultimately, SMEs are urged to fully embrace financial literacy as a fundamental pathway for achieving sustainable growth and long-term business success amidst the challenges of informality.

Introduction: The exponential growth of small and medium enterprises (SMEs) in many developing economies is a well-documented phenomenon in business literature. However, research indicates that the expansion of most SMEs is hindered by financial illiteracy and high levels of informality, posing significant challenges to their performance and long-term sustainability. Concerns arise from the fact that only a small fraction of these enterprises successfully transition into larger firms. This study sought to address these issues by investigating the levels of financial literacy among 120 SMEs operating in Harare and Bindura, taking into account the pervasive informality within the sector. The research also aimed to evaluate the relationship between financial literacy and SME operational performance. Methods: Employing a quantitative approach within an explanatory research design, data collection was facilitated through a structured questionnaire. To capture the diverse landscape of SMEs operating in an informal context, both purposive and convenience sampling methods were utilized to select participants for the survey. Descriptive and inferential analyses were conducted using SPSS software. Results: The findings of the study revealed a significant positive impact of financial literacy on SME operational performance, indicating that advanced financial literacy can contribute to enhanced business outcomes. Moreover, the research observed an improvement in financial literacy within SME operations, evidenced by increased awareness and application of financial management skills. Conclusion and suggestion: The study recommends that efforts to promote financial literacy among SMEs should be intensified through advanced financial education initiatives, awareness campaigns, and enhanced financial inclusion strategies. Financial service providers are encouraged to play a proactive role in supporting SME growth by investing in financial awareness programs, funding educational initiatives, and actively engaging SMEs in key economic policy frameworks. Ultimately, SMEs are urged to fully embrace financial literacy as a fundamental pathway for achieving sustainable growth and long-term business success amidst the challenges of informality.

This research contributes to supporting Balinese endek weaving SMEs in their efforts to achieve sustainability. This study examines the role of innovation ambidexterity and green digital innovation capability in increasing the influence of sustainable entrepreneurial leadership to achieve business sustainability. The existence of SMEs is essential to the country’s economy. The role of SMEs is also very massive as a contributor to gross domestic income and creating job opportunities. Data from the Indonesian Chamber of Commerce and Industry states that SMEs contribute 61% of Indonesia’s Gross Domestic Product or equivalent to IDR 9,580 trillion in 2023. The goal of this study is to provide theoretical clarification on the direct and indirect effects of sustainable entrepreneurial leadership on business sustainability through a research model. This research was conducted on endek weaving SMEs in Bali Province. The research population is the management of Balinese endek weaving SMEs with a sample size of 99 leaders and managers determined based on proportional random sampling techniques. A survey via questionnaire was used to obtain data and the PLS-SEM method was used to analyze research data with SmartPLS 3 software which went through 3 stages. Outer model analysis was conducted to test the validity and reliability of the instrument. Measuring the inner model to determine the accuracy of the research model. And the last stage is testing the research hypothesis. The study suggests a strong link between business sustainability and sustainable entrepreneurial leadership. The relationship between sustainable entrepreneurial leadership and business sustainability is strengthened by innovation ambidexterity and green digital innovation capabilities. The results of this research are the basis for leaders of Balinese endek weaving SMEs to hone their sharpness in decision-making and improve their leadership abilities so that optimal performance and business sustainability of Balinese endek weaving SMEs can be achieved.

The Sustainable Development Goals (SDGs) constitute a set of 17 global goals defined by the United Nations (UN) with the purpose of promoting sustainable development in its social, environmental and economic dimensions. Currently, companies face challenges due to the cost of implementing responsible and sustainable practices in the business world. This article examines the relationship between sustainable practices (SP) and financial performance (FD) of companies, within the framework of the SDGs. The research is based on a systematic review of existing literature. The study's findings support the idea that sustainable practices benefit companies financially, providing a competitive advantage for those businesses that implement sustainable strategies. Thus, sustainability is not only an ethical and environmental imperative, but it is also an opportunity to improve profitability and business competitiveness.

The tax optimisation dome involves the use of legal methods and strategies, which result from the use of tax deductions, tax exemptions and deferrals or tax planning, all of which can be used to reduce the taxes paid by companies and thereby achieve higher financial ratios. In this context, the aim of our research is to test the level of understanding and awareness of the term tax optimization, the accounting and tax legislation associated with the term tax optimization, and to identify tax optimization proposals by accountants in Suceava County. Subsequent to the proposed purpose, two research objectives were set, which aim, on the one hand, to assess the level of knowledge, perception, experience of the respondents, as well as to identify common trends related to tax optimization, and on the other hand, to assess the knowledge and perceptions of the participants in relation to the regulations and policies applicable in the field of tax optimization, to identify the level of compliance or concern of accountants in applying these regulations, with a focus on identifying the existence of differences in their perception of tax optimization. In order to achieve the set goal and related objectives, qualitative research was used, based on the structured questionnaire technique administered electronically to accountants. The results obtained show a wide acceptance of tax optimisation techniques and strategies among accountants, mainly due to their positive impact on business sustainability. The paper may be useful to the government, tax regulators and auditors, who can base their future tax policies and strategies on the findings of this research, as well as to the academic community, who can use them to guide future research.

Artificial intelligence (AI) sparked the attention of both researchers and the business community worldwide and has become a buzzword. Similarly, (business) sustainability emerged as a prominent and pivotal concept. Given the rapid evolution of the technological advancement in AI and its potential impact(s), this paper aims to identify the ways in which AI crosses paths with business sustainability, to provide an overview of the topic and to uncover research trends using a bibliometric approach. In order to reach the research goal of the paper, we investigated the academic literature published and indexed in Scopus database using computer assisted quantitative techniques on bibliometric data and with the help of VOSviewer we visually emphasized the interconnections between fields and results. Ultimately, the present paper intends to contribute to a deeper understanding of the symbiotic relationship between AI and business sustainability, by providing insights that are purposed to enhance the academic discourse in a rapidly evolving domain.

In the first quarter of 2022, only ten percent of Indonesia's food and beverage industry has received halal certification. This small percentage means this research aims to support SMEs by investigating the influence of halal certification, entrepreneurial orientation, gaining competitive advantage, and adopting business sustainability. This research is a quantitative type of explanatory research with a population of 485 SMEs in the food and beverage sector in Kendal regency. Meanwhile, the sample used purposive sampling and obtained 200 respondents from SME owners. Structural equation modelling (SEM) is used with the Smart-PLS test tool as an analysis technique. This research's findings show a positive and significant influence between halal certification and entrepreneurial orientation on competitive advantage and business sustainability. Apart from that, competitive advantage positively and significantly influences business sustainability. Competitive advantage can directly mediate the influence between entrepreneurial orientation and halal certification on business sustainability, which shows a positive and significant direction. This research makes a significant academic contribution by investigating the relationship between halal certification, entrepreneurial orientation, and competitive advantage in SME sustainability.

This study aims to create a theoretical model of business sustainability with financial literacy antecedents. The antecedents of financial literacy are intellectual capital and risk attitudes. The research location is in the province of East Java, Indonesia. Batik SMEs are only found in Indonesia because it is a cultural heritage belonging to Indonesia that does not exist in other countries. The sampling technique used was purposive sampling, with 222 respondents from the batik SMEs spread across six cities. The data was taken using a questionnaire on a Likert scale. Data analysis uses SEM (structural equation modeling) with the SmartPLS application. The study results show that risk attitudes toward financial literacy have a positive effect. The effect of financial literacy on the business sustainability of the batik industry has a positive influence. The impact of intellectual capital on the business sustainability of the batik industry has a positive effect. Risk attitudes have no significant positive impact on business sustainability. Financial literacy has yet to be able to mediate intellectual capital’s influence on the batik SME’s business sustainability. This needs to be explored further with further research. Furthermore, financial literacy can mediate risk attitudes towards the business sustainability of batik SMEs.

Abstract The recent crisis world experienced (Covid-19) undoubtedly changed many aspects of business, such as operations, growth, sales, etc. A business needs capability and strategy to survive, and this paper considers resilience and growth suitable for encountering a crisis. Following that, this paper argues that resilience not only results from a crisis, as mentioned in previous studies but is a process. We also argue that growth strategy and its stages differ between regular times and times of crisis. This paper aims to elaborate on changes in business resilience and growth strategies as a reaction to a crisis by building line-by-line coding, patterns, and themes. This study develops a conceptual model for forming business sustainability after a crisis with resilience and growth as pillars. This qualitative study used snowball sampling with 13 case studies and conducted semi-structured interviews, Focus Group Discussion (FGD), and observation with dependability, credibility, confirmability, and transferability as the triangulation processes. This inductive study demonstrates resilience and growth steps that can assist entrepreneurs in avoiding misleading strategies. The findings also indicated that digital imperatives could hasten both processes to attain sustainability. This paper draws on organizational resilience theory to discuss the theoretical implications of this research. This study discovers three main stages in the resilience process: resilience awareness, adaptation, and action, and growth stages in crisis time, namely no growth, growth support, growth force, and sustainable growth. On a practical level, the proposed model can also assist entrepreneurs in dealing with a crisis regarding what to do and understanding their conditions. This study contributes to the ongoing debate on how to respond to crisis and provides complete stages in resilience response and growth strategies for a business. For future research, this paper recommends a longitudinal study to understand and analyse the implementation and effectiveness of the models.

This study aims to investigate the effect of market orientation and entrepreneurial marketing on market performance, as well as the effect of entrepreneurial marketing and market performance on business sustainability of bag craft micro, small, and medium enterprises (MSMEs). This study was conducted using a descriptive-quantitative method, with eighty bag craft entrepreneurs serving as research participants. Questionnaires were used to collect data from the research participants over a period of thirty days. The data was analyzed using descriptive analysis and the structural equation modeling-partial least square (SEM-PLS). The results show that the market orientation and entrepreneurial marketing have a significant effect on the market performance, and so does the market performance on the business sustainability. However, the entrepreneurial marketing has no significant effect on the business sustainability. These findings imply that both market orientation and entrepreneurial marketing are essential determinants of the market orientation. Thus, the bag craft entrepreneurs must address these issues. JEL: M30, M31.

One of the most fascinating and important research areas in recent years is supply chain risk management (SCRM), which helps to boost customer support, high-profit revenues, and organizational growth. The main goal of this effort is to carry out a thorough case study on the top 5 businesses that use the SCRM model globally. The following reasons are why organizations use the SCRM model: risk identification and assessment, risk analysis, environmental monitoring, and risk management. The organization's SCRM is more complicated and constantly changing, and numerous teams, including those for quality, resilience, security (both cyber and physical), compliance, and sustainability, support its implementation. Additionally, a system based on Artificial Intelligence (AI) and Adaptive Logistic Regression Classifier (ALRC) is employed to determine the right choices for risk identification. They calculated the supply base throughout the risk assessment process using the intrinsic risk factors of the production, social, and environmental processes. Here, the effectiveness of organizations is evaluated in light of their success rate, resilience, and value to their customers.

The main objective of the paper is to highlight the importance of ESG (Environment, Social, Governance) investing for companies, while also elaborating its relation to better financial performance. Furthermore, the article conducts a literature review by analysing the already existing scientific papers (mainly from Google Scholar, Web of Science and ScienceDirect) to demonstrate how the relative importance of each of the ESG dimensions: Environmental, Social and Governance, may vary depending on different factors. The article highlights the value of non-financial reporting, its advantages, and the resulting legal ramifications. Investors and executors have recognized the importance of the ESG framework in recent years, which has helped it earn a lot of respect. The framework is said to serve several benefits, such as offering business sustainability, financial stability, and better financial performance, to a given economic entity. Similarly, the paper presents practical implications for the businesses, as it leads to their better understanding of the concept, from an investor’s perspective.

This paper summarizes the arguments and counterarguments within the scientific discussion on the issue of Business sustainability. The main purpose of the research is to look at the quality of sustainability reports of Indian infrastructure firms and use scoring method from literary sources for solving the problem and the issue of Business sustainability. The relevance of this scientific problem decision is that it adds to the literature of sustainability of firms. Investigation of the topic in this paper is carried out by using the Global Reporting Index (GRI) framework viz., economic, environment and social factors Methodological tools of the research methods were scoring methods which has been used for decade by the researchers in this field of study. The object of research is the analysis of sustainability reports of Indian Infrastructure firm because this sector faces namely external business environment negativities in Indian context. The paper presents the results of an empirical analysis by comparing large, medium and small firms, which showed that difference inside the large, medium, small group of companies. We find support to the earlier researches that have shown, large companies report better sustainability scores more than smaller ones on sustainability reporting. The research empirically confirms and theoretically proves the resources based view of strategic management. The results of the research can be useful for policy makers who can promulgate better incentive and provide technical expertise to medium and small firms to enhance their sustainability reporting.

In recent years, the unprecedented growth in environmental vulnerabilities has made the firms realize the need for environmental protection. With this, the rapid surge for ecological preservation has made worldwide businesses divert their focus toward greener practices that ensure the firm’s financial and environmental performance. This study examines the relationships between green management strategies (green dynamic capabilities, internal green supply chain management and green technology adoption), and organizational outcomes, specifically environmental and financial performance. The data was collected from the 471 employees working in the manufacturing firms. Utilizing the Structural Equation Modeling (SEM) method via Smart-PLS, our findings show the importance of integrating green practices in supply chain management, dynamic capabilities, and technology adoption to enhance both environmental and financial outcomes under the moderating role of industry dynamism and green knowledge acquisition.

Organizations are known to have interactions with both market and nonmarket environments. In the nonmarket environment setting, organizations deploy a strategy related to the political/legal and social changes affecting the organizations and how to deal with the changes through agile leadership to attain sustainability. This research objective is to understand the influence of agile leadership in achieving business sustainability by using political and social capabilities as mediators. Leaders’ behaviors and leadership styles are crucial triggers for dynamic capabilities (i.e., political and social capabilities) which aimed to achieve Business Sustainability. This study uses the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method involving 75 listed companies from the Indonesia Stock Exchange. The research findings discovered that agile leadership plays a significant role in developing political and social capability in an organization; however, only through political capability does such role significantly affects business sustainability.

Abstract Entrepreneurship has emerged as a key element for experimentation and niche innovation in sustainability transitions. Yet, its contributions beyond this initial stage and the multi-pronged role that entrepreneurs can play in transformation processes remain elusive. In response, we conceptualize and empirically illustrate how entrepreneurs can contribute to innovations within firms and to city-wide processes of change. With insights from small- and medium-sized enterprises in European and North American cities, we develop a framework encompassing eight intervention types through which entrepreneurs shape urban sustainability transformations. We propose avenues for future research to better understand the distributed role of entrepreneurship and how it can contribute to shaping and accelerating change toward sustainability across integrated levels of urban transformations.

Purpose – The purpose of this paper is to investigate the consequential impact of COVID-19 on mental health organizations. Via the context organizational development (OD) action research of an organizational case analysis, this paper offers recommendations to mental health organizations on an approach to help recover from the financial losses caused by COVID-19 restrictions and to also help ensure that mental health specialists are provided with sufficient support so they may continue to provide meaningful service to clients in need of therapeutic care and assistance. Design/methodology/approach – The approach is an action research case study that uses an OD framework and a content analysis of the current literature. Findings – The real-world case study uses an action research OD intervention to provide tools and recommendations that other similar organizations might be able to use to respond to COVID-19. The findings implicate practices and approaches that organizations can use to adapt to business and marketplace disruption of COVID-19. Originality/value – COVID-19 is an emerging issue, as a result any research and development in this area is of significant value to researchers and professionals.

While extensive literature examines the individual roles of green information systems (GIS) and green supply chain management (GSCM) in improving firm performance, there is a notable scarcity of studies exploring their combined impacts on business sustainability (BS) in developing nations. This study addresses this gap by investigating the direct connection between GIS implementations and BS in small- and medium-sized enterprises (SMEs) in Palestine. It also explores the mediating role of GSCM practices in this relationship. Data on GIS implementations, GSCM practices, and factors related to BS were collected through a survey and analyzed using partial least squares structural equation modeling (PLS-SEM). The results demonstrate that GIS implementations have a positive and significant impact on GSCM practices and BS. Moreover, the relationship between GIS implementations and BS is significantly mediated by GSCM practices. This research is distinctive in its examination of the effects of GIS and GSCM on BS within the context of a developing country, providing valuable insights to the literature and presenting new perspectives on achieving sustainable performance in complex business environments.

While extensive literature examines the individual roles of green information systems (GIS) and green supply chain management (GSCM) in improving firm performance, there is a notable scarcity of studies exploring their combined impacts on business sustainability (BS) in developing nations. This study addresses this gap by investigating the direct connection between GIS implementations and BS in small- and medium-sized enterprises (SMEs) in Palestine. It also explores the mediating role of GSCM practices in this relationship. Data on GIS implementations, GSCM practices, and factors related to BS were collected through a survey and analyzed using partial least squares structural equation modeling (PLS-SEM). The results demonstrate that GIS implementations have a positive and significant impact on GSCM practices and BS. Moreover, the relationship between GIS implementations and BS is significantly mediated by GSCM practices. This research is distinctive in its examination of the effects of GIS and GSCM on BS within the context of a developing country, providing valuable insights to the literature and presenting new perspectives on achieving sustainable performance in complex business environments.

Purpose: In Nigeria, microfinance banks (MFB) face the burden of investing in cyber security to protect their databases, prevent monetary losses, maintain customer trust, and remain afloat in a competitive business environment. However, there are incessant cyber risks and attacks by criminals who gain undue access to the cyber-space of MFB and cause financial and non-financial loss. Design/methodology/approach: The objective of this quantitative study was to examine the effect of cyber security on the business sustainability of three listed, and most valued MFBs in Nigeria. The population of the study was 315 senior, medium and junior employees of three MFBs in Nigeria. As the target population was manageable, the research adopted a census. Data were collected using a semi-structured questionnaire, and the formulated hypothesis was analysed using multiple regression. Findings: The study found that cyber security has a significant and positive impact on the sustainability of MFB in Nigeria. Data availability account for the largest contribution to the sustainability of MFBs, followed by data confidentiality and data integrity. Employees in a MFB uphold that data availability, confidentiality, and integrity are pivotal elements of cyber security that influence the sustainability of their organisations in Nigeria. Given these results from the viewpoint of employees, MFBs are implored to regularly review and strengthen their risk management strategy and adopt a more integrative approach of human-centric cybersecurity, which brings technology and human elements together to address current and future cyber risks and build and sustain consumer trust in digital financial transactions. The implication of the study and areas for future research are highlighted. Paper type: Research paper

The objective of this study is to analyse the effect of swamp buffalo (Bubalus bubalis carabauesis) sustainability indicators and to examine the relationship between these. The research was conducted in the central area for the development of swamp buffalo in South Kalimantan, namely, Hulu Sungai Utara Regency, in July 2022 with the participation of 145 farmers, who were identified using the multistage sampling method. There were 53 indicators with 9 latent variables, statistically modelled using the partial least squares structural equation modelling method, with evaluation of the outer and inner models. The results show that the information system and economy had a significant effect on human resources (HR), which in turn had a significant effect on the financial and business sustainability of swamp buffalo. The influence of information systems on resources was positive, while economic indicators had a negative influence. HR had a positive relationship with the financial and business sustainability of swamp buffalo. The sustainability indicators in swamp buffalo farming are complex and vary from region to region. Based on the study results, it is expected that the government as policymakers, especially the government of Hulu Sungai Utara Regency, South Kalimantan, pay special attention to the aspects of information systems, the economy, HR, and the financial and business sustainability of swamp buffalo, while also considering other indicators such as ecological, sociocultural, technological, and institutional ones.

Community service is a process of self-empowerment for the benefit of society. The community empowerment movement, whatever its form, is part of community service. The problem regarding the large amount of vegetable oil waste for MSME actors both in Indonesia, especially in big cities is getting more complicated. The increasing amount requires immediate handling because it can damage the environment when disposed of carelessly. In this community service activity, the service team involved Micro, Small and Medium Enterprises in Bandar Lampung. In addition, this dedication also involves foreign university partners, namely the MARA University of Technology (UiTM) in its implementation. This service focuses on the utilization of vegetable oil waste that has been used and then used to produce value-added products such as biodiesel. This award will be held from 8 to 14 October 2022. The purpose of holding this service is how to manage used oil waste resulting from the MSME production process. This is because the waste oil produced is often just carelessly disposed of into the surrounding environment which will certainly have a negative impact on environmental sustainability. Later, when it becomes biodiesel, besides being an added economic value, it will also support environmental sustainability by creating an alternative source of renewable energy. The conclusion from this service is that the participants have the knowledge and ability to process waste vegetable oil into biodiesel.

This paper aims to review the current literature on entrepreneurial marketing and business sustainability while explaining various scholars’ views on the relationships between these constructs. A comprehensive analysis of the previous literature on these concepts was conducted to gain better insights and in-depth knowledge regarding the trends in the past studies related to the entrepreneurial marketing and Small and Medium Enterprises’ (SME) business sustainability. It is often postulated in the literature that entrepreneurial marketing represents a key strategy for driving and determining SMEs’ business sustainability. Therefore, some propositions were suggested with reference to the examined literature as a basis for the future empirical investigation to examine effects of entrepreneurial marketing dimensions on SME business sustainability. The study provides a key contribution to current knowledge on the linkages among the entrepreneurial marketing dimensions, namely value creation, proactiveness, customer intensity, resource leveraging, and innovativeness) and business sustainability with reference to SME's context. This paper also addresses existing gaps in the literature on entrepreneurial marketing and business sustainability and put forward directions for future empirical studies.

An innovative business model is the key to raising competitiveness and sustainability of a company in the context of rapid technological development and digitalisation. The model in question has to be bimodal with the company taking a proactive approach to modifcations based on soft management and human capital. Hence, it is an employee who plays the most crucial role in the innovation process in the modern world. Besides that, today’s managerial system must support personnel’s innovative potential and consider their incentives. This, in turn, leads to both higher efciency in total and qualitative multiplicative effect when it comes to company’s competitive environment that quickly and accurately ensures high adaptability to external challenges and crises. The outcome of introducing innovations hinges on how an industry works, which is determined not only by its history but largely by the current state and level of corporate culture. In the course of the innovation process within the company other than optimizations for the economic benefts, decisions on changes in quality matter as well: safety and reliability, comfortable working conditions boosting productivity, higher quality and level of service (internal and external), corporate trainings and human development.

This study aims to examine the effect of the dimensions of green intellectual capital, i.e. green human capital, green structural capital, and green relational capital, on SMEs’ business sustainability. The data of this quantitative research was collected from a survey of 100 respondents and analyzed by using partial least squares. This study shows that green human capital and green structural capital have no significant effect on SMEs’ business sustainability and that green relational capital influences the sustainability of SMEs’ business. The findings enrich the abundance of knowledge concerning green intellectual capital, especially in the context of SMEs, and prove that green intellectual practices in the SMEs sector are still relatively low. They also imply that SMEs actors should pay more attention to the relational aspect as a relationship with stakeholders is the primary source of strength to win the competition.

Coffee is a popular Indonesian farmer's plant, coffee products have become a drink that is much favored by all levels of society and has even become a source of foreign exchange earnings from coffee exports. The demand for good coffee for local consumption and even imports continues to increase, the proliferation of shops that provide coffee drinks is increasingly driving the increase in demand for coffee products so that it is necessary to continue to be encouraged by MSMEs that are able to provide coffee products to meet the increasing demand. People's habits and hobbies of consuming coffee encourage a lot of coffee processing businesses to appear. One of the interesting things in Rembang Regency is the habit of consuming slow coffee. Lelet Coffee. et cup Rembang Regency is one of the coffee business actors that has good business development potential. The results of the survey and observations were continued by providing managerial and entrepreneurship training as well as assistance and various facilitation. The PKM team sees that the large business value in Kopi Lelet Cangkir needs to be protected with legal protection, especially brand rights. By having a patent for the Kopi Lelet cup brand, you will be more confident in your business competition so that you will be able to have a competitive advantage and long-term business sustainability.

Companies of all sizes, including Small and Medium Enterprises, have been left with few choices for preparing for and implementing changes. This research gathered information to provide the theoretical framework on the determinants that Malaysian Bumiputera SMEs are relying on for their decision to adopt or not to adopt IoT in their business operations. Bumiputera refers to the indigenous people of Malaysia. The study utilised a cross-disciplinary study design. The data was obtained from company proprietors in Malaysia that operate in the category of Bumiputera SMEs and was statistically analysed using IBM's SPSS and AMOS software. According to the initial findings, it can be seen that respondents are very excited about the benefits of IoT, but lack the imagination to pioneer the arrangement. Furthermore, even though respondents are unconcerned about IoT, it gives the appearance of being unsure, leading them to think further on whether to trust it or not. It was also shown that top organizations have an increasingly good intuition of IoT, but also a progressively negative intuition of it. It is recommended that SMEs holistically, especially Bumiputera SMEs, acquire more knowledge and be prepared to expand the grasp of productive factors of IoT in Malaysia

In contrast to the extensive research on the impact of green buildings on character, property values, energy efficiency, and environmental quality, less emphasis has been placed on understanding the factors driving users’ selection of green real estate projects, an essential element for the future business sustainability of such buildings. This study investigates the connection between various user motivations, such as perceived usefulness, perceived usability, a sense of responsibility, awareness of consequences, and perceived behavioral control, and their impact on Asian users’ willingness to pay for green real estate projects. These users include those who have already invested in and are considering long-term investment in such projects. An empirical methodology, integrating these motivations with a technology acceptance model, is proposed to assess their willingness to pay either through renting or buying. The study applies structural equation modeling to analyze sample data against a hypothetical model, thereby testing the hypotheses. It concludes that, in influencing green real estate projects, the following apply: (1) perceived usefulness and perceived behavioral control significantly shape Asian users’ attitudes towards financial commitment; (2) perceived usability directly influences their perceived usefulness; (3) awareness of consequences acts as a mediating factor in the relationship between perceived usability and behavioral control among these users. Moreover, the study offers strategic design recommendations for future green real estate projects, informed by the diverse motivational factors of Asian users, to guide their purchasing and selection decisions.

This research was conducted to test and analyze financial literacy on business continuity with financial behavior as a mediator. Data analysis by using 130 respondents of female MSME actors in Malang City. This research shows that financial literacy has an influence on financial behavior and business continuity. However, financial literacy on business continuity showed the opposite result. confidence. This is because MSME actors are not confident, so the government needs to facilitate with financial knowledge and effective programs for MSME actors. Abstrak Penelitian ini dilakukan untuk menguji dan menganalisis literasi keuangan terhadap keberlangsungan usaha dengan perilaku keuangan sebagai mediator. Analisis data kuantitatif menggunakan 130 responden pelaku UMKM wanita di Kota Malang. Riset ini menunjukkan literasi keuangan memiliki pengaruh positif terhadap perilaku keuangan dan keberlangsungan usaha, namun literasi keuangan terhadap keberlangsungan usaha menunjukkan hasil sebaliknya. Hal ini dikarenakan pelaku UMKM belum percaya diri, sehingga pihak pemerintah perlu memfasilitasi dengan pengetahuan keuangan dan program yang efektif untuk pelaku UMKM.

This research aimed to determine the effect of inculcating entrepreneurial values on business independence and sustainability among 216 batik craftsmen. It also aimed to examine the effect of business independence on business sustainability. Additionally, it intended to determine the impact of entrepreneurial values on business sustainability through business independence. The education of entrepreneurial values that are integrated into business independence is theoretically possible to be one of the strengthening factors for business continuity. Sixty-eight samples were selected from the population of batik craft entrepreneurs. The sampling technique uses proportional random sampling. Data were collected using a questionnaire and analyzed with Path Analysis. Entrepreneurial values positively and significantly affect business independence and sustainability. Business independence positively and significantly affects business sustainability. Similarly, entrepreneurial values positively and significantly affect business sustainability through business independence. This research shows that the inculcation of entrepreneurial values has a positive and significant effect both directly and through the mediating variables of business independence. It is proven that the inculcation of entrepreneurial values through business independence has a more significant influence than a direct relationship with business continuity. This research offers insight into the importance of inculcating entrepreneurial values on business sustainability directly and through business independence.

Nowadays, crowdsourcing has become a popular way of sourcing. As intermediaries that connect crowdsourcers and crowds, crowdsourcing platforms integrate state-of-the-art information technologies and specialized organizational functions to host and govern crowdsourcing projects. The extant literature on crowdsourcing has investigated numerous aspects of crowdsourcing platforms. However, a majority of studies are project-oriented and short-term focused. There is a lack of a holistic view of crowdsourcing platforms as enterprises with a developmental perspective. This study aims to address this issue by investigating business sustainability of crowdsourcing platforms. By considering temporal dimensions and multiple interpretations of business sustainability, a conceptual framework is proposed to investigate the sustainability of a crowdsourcing platform by analyzing the key business process, value co-creation, and business development, which is a major theoretical contribution of the study. A case study of LEGO Ideas is presented to illustrate the practical implementation of the proposed framework. Both theoretical and practical implications are discussed.