Jurnal Akuntansi AKUNESA
Vol 14 No 02 (2026): AKUNESA (Januari 2026) In Progress

Degree of Sustainability Maturity SME’s Based on Demographic and Spirituality

Putra, I Putu Deddy Samtika (Unknown)
I Putu Fery Karyada (Unknown)
Ni Komang Sumadi (Unknown)
I Wayan Budi Satria (Unknown)
Rai Dwi Andayani W. (Unknown)



Article Info

Publish Date
01 Jan 2026

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.

Copyrights © 2026






Journal Info

Abbrev

akunesa

Publisher

Subject

Economics, Econometrics & Finance

Description

About the Journal Jurnal Akuntansi AKUNESA diterbitkan oleh Program Studi S1 Akuntansi Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya. Terbit 3 kali dalam setahun yaitu pada Bulan Januari, Mei, dan September dengan jumlah 10 artikel pada setiap terbitan dengan menggunakan Bahasa ...