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All Journal JSEH (Jurnal Sosial Ekonomi dan Humaniora) Jurnal Aplikasi Akuntansi Jurnal Riset Akuntansi Aksioma JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Valid Jurnal Ilmiah International Journal of Economics Development Research (IJEDR) wacana equiliberium (jurnal pemikiran penelitian ekonomi) Al-Mal:Jurnal Akuntansi dan Keuangan Islam Jurnal Abdimas Sangkabira East Asian Journal of Multidisciplinary Research (EAJMR) Formosa Journal of Multidisciplinary Research (FJMR) Balance : Jurnal Akuntansi dan Manajemen Takuana: Jurnal Pendidikan, Sains, dan Humaniora Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Business and Applied Economics (IJBAE) Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat Jurnal Pepadu Jurnal Riset Mahasiswa Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi Joong-Ki
Jumaidi, Lalu Takdir
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Journal : International Journal of Economics Development Research (IJEDR)

 1 
Analysis of the Contribution of Capital Structure, Accounting Information Systems, Financial Management and Spirituality to MSME Business Sustainability in Central Lombok Regency Ningsih, Pipin Sulistia; Jumaidi, Lalu Takdir
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 5 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i4.8023

Abstract

This study seeks to examine the influence of capital structure, accounting information systems, financial management, and spirituality on the sustainability of MSMEs in Central Lombok Regency. A quantitative method with an explanatory approach is employed in this research. A sample of 30 MSMEs was selected purposively, namely business actors who have used accounting information systems and have financial reports. Data analysis was performed using the SEM-PLS technique and SmartPLS 4 software. The findings demonstrate thatcapital structure significantly improves SMEs' sustainability. In contrast, accounting information systems, financial management, and spirituality did not show a significant effect. These results indicate the importance of optimally managing capital structure to support business sustainability. This research indicates the need to strengthen financial literacy and digitalization of accounting information in MSMEs. 
Co-Authors Al Isnaini, Muh. Faizul Anggara, Jaka Animah Animah Arbain, Lalu Syukroni Ariyanti, Meilisa Indah Biana Adha Inapty, Biana Adha Bianca, Dilla Cahyani, Regita Fazriah, Khafilah Fikri, M. Ali Fiorentina, Lidya Meti Hadi, Yogi Firman Hidayat, Irwan Hidayat, Lalu Muhammad Taufik Hidayati, Reza Amelia Hilendri L., Baiq Anggun Iman Waskito Jalaludin Jalaludin Jalaludin, Jalaludin Kamilatuzzahirah, Siti Alifany Khotmi, Herawati L, Baiq Anggun Hilendri Lestari, Baiq Anggun Hilendri Liona Efrina S M. Firmansyah Maezura, Intan Mauliyah, Nur Ika Nabila, D. Tialurra Della Ningsih, Pipin Sulistia Nirmala, Yeni Nurfajrian Nursanty, Ida Ayu Prathama, Baiq Desthania Pusparini, Herlina Rakhmawati, Intan Ramadhani, Dimas Ridian Hadad Abiwan Risviani, Eman Sandya, Sundus Satarudin Suhaedi, Wirawan Suparlan . Wahidah, Alia Fitri Wardani, Rosyia