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Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : 30313392     EISSN : 30313384     DOI : 10.61132
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Ilmu Ekonomi dan Akuntansi, sebagai wadah bagi para dosen, guru, peneliti dan praktisi di bidang Ekonomi dan Manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 291 Documents
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Model Strategi Penguatan Resiliensi Usaha Mitigasi Burnout terhadap Kinerja Finansial dan Kinerja Psikologis Pelaku UMKM Enny Istanti; Achmad Daengs GS; Ramadhan Kurnia Iman; Mahjudin Mahjudin; Dody Suhermawan; Moch. Rachmanday Firmansyah
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 2 (2026): Juni: Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v4i2.2471

Abstract

Indonesian MSMEs face high work pressure due to limited capital, market competition, and daily operational demands, which have the potential to trigger burnout and threaten business continuity. This study adopted a quantitative approach with a cross-sectional survey design and employed Partial Least Squares Structural Equation Modeling (PLS-SEM) for data analysis. The findings are expected to contribute to the development of the Job Demands-Resources (JD-R) model in the context of MSMEs and provide practical insights for improving business resilience. The results indicate that burnout significantly influences business resilience. In addition, both burnout and business resilience have significant effects on the financial and psychological performance of MSMEs. Business resilience also acts as a mediating variable in the relationship between burnout and MSME performance. Thus, the success of MSMEs is not only determined by economic achievements, but also by the ability of business owners to maintain psychological health, optimize resources, build support networks, and respond to changes in the business environment in a flexible, planned, and sustainable manner in the long term more effectively.

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