<![CDATA[This study examines the effects of financial planning and green marketing on MSME performance and sustainability, and investigates the moderating role of GIC in the relationships between financial planning, green marketing, and MSME performance and sustainability. A quantitative research design was employed using primary data collected from 100 MSME owners in Pekalongan Regency, Indonesia. Data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with EViews software. The results show that financial planning has a positive and significant effect on MSME performance (H1 accepted) and on MSME sustainability (H2 accepted). Green marketing has a positive and significant effect on MSME performance (H3 accepted) and on MSME sustainability, representing the strongest predictor of sustainability among the tested variables (H4 accepted). GIC does not moderate the effect of financial planning on MSME performance (H5 rejected) nor the effect of green marketing on MSME performance (H6 rejected). In contrast, GIC significantly weakens the positive effect of financial planning on MSME sustainability (H7 accepted, negative moderation) and significantly strengthens the positive effect of green marketing on MSME sustainability (H8 accepted, positive moderation). Improving MSME performance and sustainability requires not only sound financial planning but also environmentally oriented marketing strategies. GIC enhances the effectiveness of green marketing but not financial planning in fostering sustainable business practices, thereby supporting the Resource-Based View and the principles of Islamic eco-theology.]]>
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