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Journal : JOURNAL OF APPLIED ACCOUNTING AND TAXATION

Business Sustainability through Halal Supply Chain, Green Finance, and Digital Literacy: Second-Order SEM Approach Aidha, Nurul; Sari, Ria Nelly; Basri, Yesi Mutia
Journal of Applied Accounting and Taxation Vol. 10 No. 2 (2025): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

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Abstract

Business sustainability is crucial for every business. Understanding the factors that drive and sustain sustainability helps business actors develop effective strategies. This study examines the effects of Halal Supply Chain, Green Finance, and Digital Literacy on Business Sustainability. The population was culinary sector SMEs in Pekanbaru City that had halal certification and at least 2 years of operation. Slovin's formula determined the sample size. Data were collected via questionnaires, yielding 170 valid responses. The analysis used the Second-Order SEM approach. Results show that Halal Supply Chain and Digital Literacy positively affect sustainability in culinary SMEs, while Green Finance does not. Integrating Halal Supply Chain and Digital Literacy practices helps culinary SMEs sustain their business.
Co-Authors Abd. Rasyid Syamsuri Abdul Rasyid Aidha, Nurul Al Azhar A Al Azhar L Al Azhar L Al Azhar L Al Azhar L ' Al Azhar L. Al-azhar A Alfiati Silfi Alfiati Silfi Anak Agung Gede Sugianthara Andreas Angraeni, Rani Annisa Annisa Annisa Annisa Annisa Erselina Annisa, Yosy Ariesty Ariesty Arifin, Kasman Aura Pratadina Ayu Rahayu Azwir Nasir Benny Helmi Caesar Arif Budiman Caylina, Elgi Chairia Claudya Shelviana Angelina Dede Kurniawan Dede Kurniawan Desi Rusfiani Desmita Desmita Devi Safitri Devi, Safitri Dhani Yudhi Rivelino, Dhani Yudhi Diana Haira DIANI MARDISAR Dina Afrina Edfan Darlis Edgar Octoyuda Eka Hariyani Elsi Arianti Epi Yani Fakhria Ahmad Tawang Febriati Rusyda D. Sagala Gita Mustika Gusnardi ' ' Haira, Diana Halfi Nurhakiki Hariadi Hariadi Hariadi Hariadi Hayati, Restu Helmi, Benny Heni Pujiastuti Herda Nengsy Hidayat, Zullaika Hilfa Mora Marito Nst Irma Febrianti, Irma Isfani, Yulia Jannah, Nurriya Miftachul Junita, Dewi Kamaliah Kamaliah, Kamaliah Ketut Tirtayasa Kurnia Pipin Lestari, Fitra Lila Anggraini M. Azmi Insan Cemerlang M. Rasuli M. Rasuli Mai Siska Meilda Wiguna Melly Novia Abdillah Meri, Handayani Muhammad Fahdi, Muhammad Nasrizal, Nasrizal Nila Ramadhani Nila Ramadhani, Nila Ningrum, Indah Sawitri Nirmayana Nirmayana Nopeanti, Ika Luly Novita Indrawati Novita Indrawati Nurainun Nurainun Oktari, Yona Oktari, Yona Peace Kanne Natalia Pipin Kurnia Poppy Nurmayanti Pratama, Dimas Adytia Putri Meliya Annisa Putri, Hidayatna Putri, Hidayatna Qiyah, Barotitta Ramadahniel Islami Restu Agusti Reza Mardi Putra Rheny Afriana Hanif Rheny Afriana, Rheny Rhia Dwiningsih Ria Safitri ' Ricardo, Ricardo Riska Natariasari Rita Anugerah Rizke Wiliyanti Rizkie Wili Yanti Rudi Panca Putra Panggabean Ruhul Fitrios Safitri Devi Sania, Utami Juni Sapitri, Ade Desma Sa’diah, Naila Sembiring, Rinawati Seprizal - Shelly Viviany Siagian, Hendra Sakti Putra Sintia Maramis Sri Rahayu Lestari Suhadi, Jhon Supriono Supriono ' Susilatri Susilatri Susilatri Susilatri, Susilatri Syahnasthalia Syahnasthalia Syarifah Dalila Rahmani Djamalilleil Tobi Arfan Tri Rosmarini Ulfa Afifah Ulfa Afifah, Ulfa Utami Juni Sania Vince Ratnawati Virgiana Ningsih Walmi Sholihat WATI, VINCE RATNA Wulandari Wulandari Wulandari Yanti, Rizkie Wili Yanti, Rizkie Wili Yelfa Fauziyyah Yesi Mutia Basri Yesi Mutia Basri Yona Oktari Yulia Isfani Zulbahridar Zulbahridar Zulkarnain Zulkarnain