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All Journal Akurasi : Jurnal Studi Akuntansi dan Keuangan
Ida Ayu Ary Putri Adnyani
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Economics, Econometrics & Finance

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INTELLECTUAL CAPITAL AS A DRIVER OF SUSTAINABILITY AMONG SOCIAL ENTREPRENEURS Ni Putu Sri Harta Mimba; Ni Ketut Rasmini; I.G.A.M. Asri Dwija Putri; Putu Agus Ardiana; Ida Ayu Ary Putri Adnyani
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 8 No 2 (2025): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2025
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v8i2.790

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.
Co-Authors I.G.A.M. Asri Dwija Putri Ni Ketut Rasmini Ni Putu Sri Harta Mimba Putu Agus Ardiana