Jurnal Literasi Akuntansi
Vol 6 No 3 (2026): September 2026

Pengaruh Kemampuan Manajerial dan Manajemen Risiko Terhadap Keberlangsungan Usaha Pada UMKM di Kabupaten Tasikmalaya

Nida Nursaidah (Universitas Cipasung Tasikmalaya)
Dewi Ratnasari Astuti (Universitas Cipasung Tasikmalaya)



Article Info

Publish Date
01 Sep 2026

Abstract

Purpose: This study aims to analyze the effect of managerial capability and risk management on business sustainability among Micro, Small, and Medium Enterprises (MSMEs) in Tasikmalaya Regency. Method: This study employed a quantitative approach using primary data collected through questionnaires distributed to MSME owners in Tasikmalaya Regency. The population consisted of 46,883 MSMEs based on data from the Statistics Indonesia (BPS) of Tasikmalaya Regency in 2025. The sampling process used a purposive sampling technique based on predetermined criteria, resulting in 75 respondents. After the data were collected, the data were analyzed using descriptive analysis, classical assumption tests, and multiple regression analysis using SPSS. Findings: The results show that managerial capabilities and risk management have a positive and significant effect on MSME business sustainability in Tasikmalaya Regency. Managerial capabilities help business owners plan, make decisions, and manage resources effectively. Meanwhile, risk management helps them identify and control potential risks that may hinder business activities. Therefore, improving managerial capabilities and implementing effective risk management are important factors in maintaining the stability and long-term sustainability of MSMEs. Novelty: This study contributes to the development of the literature by examining the simultaneous effects of managerial capabilities and risk management on the sustainability of MSMEs in Tasikmalaya Regency. Unlike previous studies that have primarily examined internal business factors separately, this study integrates business management capabilities and risk preparedness as strategic resources in maintaining MSME sustainability. Furthermore, this study applies the Resource-Based View (RBV) approach as a theoretical foundation, explaining that internal capabilities and resource management owned by MSMEs can serve as competitive advantages in improving business resilience and sustainability.

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Journal Info

Abbrev

litera

Publisher

Subject

Economics, Econometrics & Finance Engineering Social Sciences

Description

Jurnal Literasi Akuntansi telah diterbitkan sejak tahun 2021. Jurnal ini diterbitkan secara berkala pada bulan Maret, Juni, September, Desember setiap tahun. Jurnal ini berfokus pada bidang Akuntansi Manajemen dan biaya, Sistem Informasi Akuntansi, Isu-isu Etika dalam akuntansi dan pelaporan ...