Reviu Akuntansi, Manajemen, dan Bisnis
Vol 6 No 2 (2026): Juni

The Role of Mothers in Strengthening Household Economic Resilience Through MSMEs Toward Achieving SDGs

Hendra Hadiwijaya (Institut Teknologi dan Bisnis PalComTech, Palembang, Indonesia)
Mirza Putri Andita (Institut Teknologi dan Bisnis PalComTech, Palembang, Indonesia)
Umari Abdurrahim Abi Anwar (Universitas Islam Bandung, Bandung, Indonesia)



Article Info

Publish Date
19 Jun 2026

Abstract

Purpose: This study examines the role of mothers in strengthening household economic resilience through their involvement in Micro, Small, and Medium Enterprises (MSMEs) in Banyuasin Regency and their contribution to achieving Sustainable Development Goals (SDGs) 5 and 8. Research Methodology: A quantitative approach was employed using a survey of 120 mothers who actively own and manage MSMEs in the beauty, food, handicraft, and service sectors in Indonesia. Data were collected through a structured questionnaire and analyzed using Variance-Based Structural Equation Modeling (VB-SEM) with the Partial Least Squares (PLS) technique. Results: The findings indicate that MSMEs have a strong and significant direct effect on household economic resilience (? = 0.738; T = 9.359). Mothers’ participation also directly influences household economic resilience (? = 0.179; T = 2.104) and significantly contributes to MSME development (? = 0.681; T = 13.017). Furthermore, mothers’ involvement indirectly enhances household economic resilience through MSMEs (? = 0.502; T = 8.216). Conclusions: Empowering mothers through MSME activities significantly strengthens household economic resilience, with MSMEs serving as important mediating mechanisms. Limitations: This study was limited to Banyuasin Regency, which may restrict the generalizability of the findings. Contributions: This study contributes to the Human Resource Management and women’s entrepreneurship literature by highlighting the strategic role of mothers in promoting family economic resilience and sustainable development.

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Journal Info

Abbrev

rambis

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Reviu Akuntansi, Manajemen, dan Bisnis (Rambis) is a peer-reviewed journal in the fields of Accounting, Management, Business. Rambis publishes relevant manuscripts reviewed by some qualified editors. This journal is expected to be a significant platform for researchers in Indonesia to contribute to ...