FINANCIAL DECISION CAPABILITY AND SUSTAINABLE MSME GROWTH: AN INTEGRATIVE FRAMEWORK FOR LIQUIDITY, RISK, AND LEARNING

Ijang Faisal (Universitas Muhammadiyah Bandung)
Sri Rochani Mulyani (Universitas Sangga Buana YPKP, Bandung, 40124, Indonesia)

Jesocin : Journal of Jabar Economic Society Networking Forum
Vol. 2 No. 2 (2025): Jesocin - February

This conceptual paper develops an integrative framework for financial decision capability and sustainable MSME growth in micro, small, and medium enterprises (MSMEs). It synthesizes established literature on the resource-based view, dynamic capabilities, organizational learning, absorptive capacity, social capital, resilience, and entrepreneurial ecosystems. The analysis explains how cash-flow visibility, financing discipline, risk assessment, investment prioritization, and learning-based financial control can be organized into proportionate managerial routines. No primary survey, interview, experimental, or statistical data are claimed. The framework proposes diagnosis, capability mapping, bounded experimentation, evidence review, governance, resource reconfiguration, and learning retention as a cumulative cycle. Implications are developed for owner-managers, support institutions, and future empirical research.