INTELLECTUAL CAPITAL AS A DRIVER OF SUSTAINABILITY AMONG SOCIAL ENTREPRENEURS

DOI:

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

Penulis

  • 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

Kata Kunci:

modal intelektual, wirausaha sosial, hambatan, risiko, keberlanjutan

Abstrak

Wirausaha sosial berperan dalam pembangunan inklusif namun menghadapi hambatan keuangan, institusional, dan risiko tinggi. Penelitian ini menguji bagaimana modal intelektual (MI)—manusia, struktural, dan relasional—mendukung keberlanjutan wirausaha sosial di Bali. Berdasarkan survei terhadap 100 responden yang dianalisis dengan PLS-SEM, hasil menunjukkan hambatan tidak signifikan, risiko berpengaruh negatif, dan MI berpengaruh positif secara langsung tanpa efek moderasi. MI berfungsi sebagai pendorong independen keberlanjutan. Studi ini menekankan pentingnya penguatan kapasitas dan dukungan ekosistem untuk meningkatkan kinerja wirausaha sosial berkelanjutan.

Unduhan

Data unduhan belum tersedia.

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Unduhan

Diterbitkan

2025-12-23

Cara Mengutip

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

Terbitan

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

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Articles

Lisensi

Hak Cipta (c) 2025 Ni Putu Sri Harta Mimba, Ni Ketut Rasmini, I.G.A.M. Asri Dwija Putri, Putu Agus Ardiana, Ida Ayu Ary Putri Adnyani

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