Akurasi : Jurnal Studi Akuntansi dan Keuangan
Vol 8 No 2 (2025): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2025

INTELLECTUAL CAPITAL AS A DRIVER OF SUSTAINABILITY AMONG SOCIAL ENTREPRENEURS

Ni Putu Sri Harta Mimba (Unknown)
Ni Ketut Rasmini (Unknown)
I.G.A.M. Asri Dwija Putri (Unknown)
Putu Agus Ardiana (Unknown)
Ida Ayu Ary Putri Adnyani (Unknown)



Article Info

Publish Date
23 Dec 2025

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.

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Journal Info

Abbrev

akurasi

Publisher

Subject

Economics, Econometrics & Finance

Description

AKURASI Jurnal Studi Akuntansi dan Keuangan adalah jurnal ilmiah yang diterbitkan oleh Program Studi Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram. Jurnal terbit secara berkala dua kali setahun pada bulan Juni (periode Januari-Juni) dan Desember (periode Juli-Desember). Jurnal ...