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All Journal Jurnal Ilmiah Akuntansi Kesatuan Jurnal Sipakatau
Siti Arifah
Universitas Tidar, Indonesia
Religion Arts Humanities Computer Science & IT Economics, Econometrics & Finance Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Physics Social Sciences Veterinary Other

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The Effect of Entrepreneurship and Mental Accounting in Enhancing Business Sustainability: A Financial Performance Mediation Model Siti Arifah; Emma Dwi Ratnasari; Jalu Aji Prakoso; Rochmat Aldy Purnomo; Rindang Widuri; M. Rudianto
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 2 (2026): JIAKES Edisi April 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i2.4873

Abstract

This study aims to analyze the financial performance of MSMEs in Magelang City, Central Java, examine the effect of entrepreneurship and mental accounting as initial capital in achieving business sustainability, and formulate strategies for the sustainable development of MSMEs. A mixed-method approach was used, utilizing targeted surveys of MSME actors to collect quantitative data, which was then analyzed using Partial Least Squares (PLS) through SmartPLS software. Qualitative data were collected from in-depth interviews and Focus Group Discussions (FGDs) to capture the experiences and challenges faced by MSMEs. The results of the study indicate that the financial performance of MSMEs is still suboptimal despite government initiatives, such as the ‘UMKM Naik Kelas’ (MSME Upgrading) programme. Entrepreneurship and mental accounting have a significant influence on business sustainability, particularly in financial management and decision-making. Research on strengthening business sustainability through the role of entrepreneurship and mental accounting in financial performance is often constrained by the subjective nature of the variables, the limited availability of financial data, and the dynamic business environment. Strengthening these two aspects significantly increases the likelihood that MSMEs will not only survive but also grow and achieve optimal financial performance.
Strengthening the Innovation Performance of Food SMEs Through Triple Helix Collaboration: Evidence from Regional Innovation Systems in Indonesia Siti Arifah; Eny Boedy Orbawati; Catur Wulandari; Mumpuni Wahyudiarti Sitoresmi; Rochmat Aldy Purnomo
Jurnal Sipakatau: Inovasi Pengabdian Masyarakat Vol. 3 No. 5 (2026): August
Publisher : PT. Global Research Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66314/sipakatau.v3i5.933

Abstract

Food Small and Medium Enterprises (SMEs) play a strategic role in Indonesia's regional economic development, yet many face limited innovation capacity, low technology adoption, and weak institutional collaboration. Within the Regional Innovation System (RIS), Triple Helix collaboration among government, academia, and industry is expected to strengthen SME innovation performance. This study examines the effects of government policy, academic support, government–academia collaboration, and innovation on food SME performance. A mixed-methods approach within a post-positivist paradigm was employed. Quantitative data were collected from 75 food SMEs in Magelang, Ponorogo, and Bandung Regencies and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). Qualitative data from interviews, observations, and Focus Group Discussions were descriptively analyzed and integrated with quantitative findings. Government policy had a positive and significant effect on innovation performance (β = 0.275; p = 0.011), while academic support (β = 0.121; p = 0.101) and government–academia collaboration (β = 0.120; p = 0.155) showed positive but insignificant effects. Innovation was the strongest predictor (β = 0.380; p < 0.001), and the model explained 46.6% of the variance in innovation performance (R² = 0.466). Qualitative findings showed that government programs were the primary external driver, whereas university engagement and institutional coordination remained fragmented. Strengthening coordinated Triple Helix collaboration and innovation capacity is essential to enhance the competitiveness and sustainability of food SMEs.
Co-Authors Catur Wulandari Emma Dwi Ratnasari Eny Boedy Orbawati Jalu Aji Prakoso M. Rudianto Mumpuni Wahyudiarti Sitoresmi Rindang Widuri Rochmat Aldy Purnomo