INTELLECTUAL CAPITAL AS A DRIVER OF SUSTAINABILITY AMONG SOCIAL ENTREPRENEURS

DOI:

https://doi.org/10.29303/akurasi.v8i2.790

Authors

  • Ni Putu Sri Harta Mimba Udayana University
  • Ni Ketut Rasmini Udayana University
  • I.G.A.M. Asri Dwija Putri Udayana University
  • Putu Agus Ardiana Udayana University
  • Ida Ayu Ary Putri Adnyani Udayana University

Keywords:

intellectual capital, social entrepreneur, barriers, risk, sustainability

Abstract

Social entrepreneurs drive inclusive development but face financial, institutional, and risk-related barriers. This study investigates how intellectual capital (IC)—human, structural, and relational—supports the sustainability of social enterprises in Bali, Indonesia. Using survey data from 100 entrepreneurs analysed with PLS-SEM, the results show that perceived barriers are insignificant, while risks negatively affect sustainability. IC has a positive direct impact but no moderating effect, indicating that it acts as an independent driver. The study contributes to the understanding IC’s role in resource-constrained contexts and recommends strengthening capacity-building and ecosystem support to enhance sustainable enterprise performance.

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Published

2025-12-23

How to Cite

Ni Putu Sri Harta Mimba, Ni Ketut Rasmini, I.G.A.M. Asri Dwija Putri, Putu Agus Ardiana, & Ida Ayu Ary Putri Adnyani. (2025). INTELLECTUAL CAPITAL AS A DRIVER OF SUSTAINABILITY AMONG SOCIAL ENTREPRENEURS. Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 8(2), 441–456. https://doi.org/10.29303/akurasi.v8i2.790

Issue

Vol. 8 No. 2 (2025): Akurasi: Jurnal Studi Akuntansi dan Keuangan, December 2025

Section

Articles

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