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All Journal Jurnal Akuntansi AKUNESA
I Wayan Budi Satria
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Economics, Econometrics & Finance

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Degree of Sustainability Maturity SME’s Based on Demographic and Spirituality Putra, I Putu Deddy Samtika; I Putu Fery Karyada; Ni Komang Sumadi; I Wayan Budi Satria; Rai Dwi Andayani W.
Jurnal Akuntansi Vol 14 No 02 (2026): AKUNESA (Januari 2026) In Progress
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v14n02.p220-229

Abstract

This study aims to analyze the level of sustainability maturity of micro, small, and medium enterprises (MSMEs) based on demographic characteristics and spirituality. The research employed an online survey method involving 414 MSME owners in Bali, with hypothesis testing conducted using Analysis of Variance (ANOVA). The findings indicate that there are significant differences in sustainability maturity levels across business categories, income levels, and eco-spirituality. These results suggest that both demographic factors and spiritual dimensions play an important role in shaping sustainability orientation and practices among MSMEs. This study contributes original value by being among the first to measure MSME sustainability maturity through the integration of demographic and spirituality-based factors.
Co-Authors I Putu Fery Karyada Ni Komang Sumadi Putra, I Putu Deddy Samtika Rai Dwi Andayani W.