Degree of Sustainability Maturity SME’s Based on Demographic and Spirituality

Authors

  • I Putu Deddy Samtika Putra Faculty of Economics, Business, and Tourism, Universitas Hindu Indonesia
  • I Putu Fery Karyada Faculty of Economics, Business, and Tourism, Universitas Hindu Indonesia
  • Ni Komang Sumadi Faculty of Economics, Business, and Tourism, Universitas Hindu Indonesia
  • I Wayan Budi Satria Faculty of Economics, Business, and Tourism, Universitas Hindu Indonesia
  • Rai Dwi Andayani W. Faculty of Economics, Business, and Tourism, Universitas Hindu Indonesia

DOI:

https://doi.org/10.26740/akunesa.v14n02.p220-229

Keywords:

Sustainability Maturity, MSMEs, Business Category, Income Level, Eco-spirituality

Abstract

This study aims to analyze the level of sustainability maturity of micro, small, and medium enterprises (MSMEs) based on demographic characteristics and spirituality. The research employed an online survey method involving 414 MSME owners in Bali, with hypothesis testing conducted using Analysis of Variance (ANOVA). The findings indicate that there are significant differences in sustainability maturity levels across business categories, income levels, and eco-spirituality. These results suggest that both demographic factors and spiritual dimensions play an important role in shaping sustainability orientation and practices among MSMEs. This study contributes original value by being among the first to measure MSME sustainability maturity through the integration of demographic and spirituality-based factors.

References

Arshad, M. Z., Arshad, D., Lamsali, H., Ibrahim Alshuaibi, A. S., Ibrahim Alshuaibi, M. S., Albashar, G., Shakoor, A., & Chuah, L. F. (2023). Strategic resources alignment for sustainability: The impact of innovation capability and intellectual capital on SME’s performance. Moderating role of external environment. Journal of Cleaner Production, 417. https://doi.org/10.1016/j.jclepro.2023.137884

Bastien, F., Coraiola, D. M., & Foster, W. M. (2023). Indigenous Peoples and Organization Studies. Organization Studies, 44(4), 659–675. https://doi.org/10.1177/01708406221141545

Billet, M. I., Baimel, A., Sahakari, S. S., Schaller, M., & Norenzayan, A. (2023). Ecospirituality: The psychology of moral concern for nature. Journal of Environmental Psychology, 87. https://doi.org/10.1016/j.jenvp.2023.102001

Biondi, V., Iraldo, F., & Meredith, S. (2002). Achieving sustainability through environmental innovation: the role of SMEs. International Journal of Technology Management, 24(5–6), 612–626.

Boiral, O., Heras-Saizarbitoria, I., & Brotherton, M.-C. (2020). Improving environmental management through indigenous peoples’ involvement. Environmental Science & Policy, 103, 10–20. https://doi.org/https://doi.org/10.1016/j.envsci.2019.10.006

Breidlid, A., & Krøvel, R. (2020). Indigenous knowledges and the sustainable development agenda. Routledge.

Choné, A. (2017). Ecospirituality. In Rethinking Nature (pp. 38–48). Routledge.

Dhiman, S., & Marques, J. (2016). Spirituality and Sustainability: New Horizons and Exemplary Approaches. In Spirituality and Sustainability: New Horizons and Exemplary Approaches. Springer International Publishing. https://doi.org/10.1007/978-3-319-34235-1

Froger, M., Bénaben, F., Truptil, S., & Boissel-Dallier, N. (2019). A non-linear business process management maturity framework to apprehend future challenges. International Journal of Information Management, 49, 290–300. https://doi.org/10.1016/j.ijinfomgt.2019.05.013

Gerged, A. M., Zahoor, N., & Cowton, C. J. (2023). Understanding the relationship between environmental management accounting and firm performance: The role of environmental innovation and stakeholder integration – Evidence from a developing country. Management Accounting Research. https://doi.org/10.1016/j.mar.2023.100865

Iqbal, Q., Ahmad, N. H., & Ahmad, B. (2019). Enhancing sustainable performance through job characteristics via workplace spirituality: A study on SMEs. Journal of Science and Technology Policy Management, 12(3), 463–490. https://doi.org/10.1108/JSTPM-02-2018-0022

Karakas, F. (2010). Spirituality and performance in organizations: A literature review. In Journal of Business Ethics (Vol. 94, Issue 1, pp. 89–106). https://doi.org/10.1007/s10551-009-0251-5

Lacerda, T. C., & von Wangenheim, C. G. (2018). Systematic literature review of usability capability/maturity models. In Computer Standards and Interfaces (Vol. 55, pp. 1339–1351). Elsevier B.V. https://doi.org/10.1016/j.csi.2017.06.001

Latifah, S. W., & Soewarno, N. (2023). The environmental accounting strategy and waste management to achieve MSME’s sustainability performance. Cogent Business and Management, 10(1). https://doi.org/10.1080/23311975.2023.2176444

Lestar, T., & Böhm, S. (2020). Ecospirituality and sustainability transitions: agency towards degrowth. Religion, State and Society, 48(1), 56–73. https://doi.org/10.1080/09637494.2019.1702410

Luetz, J. M., & Nunn, P. D. (2023). Spirituality and sustainable development: an entangled and neglected relationship. Sustainability Science, 1–8.

Maksum, I. R., Sri Rahayu, A. Y., & Kusumawardhani, D. (2020). A social enterprise approach to empowering micro, small and medium enterprises (SMEs) in Indonesia. Journal of Open Innovation: Technology, Market, and Complexity, 6(3). https://doi.org/10.3390/JOITMC6030050

Müller, S., Artmann, M., & Surrey, C. (2023). Opening the human spirit to sustainability transformation: the potential for individual human–nature resonance and integrative rituals. Sustainability Science. https://doi.org/10.1007/s11625-023-01360-x

Pullanikkatil, D., & Hughes, K. (2023). Socio-Ecological Systems and Decoloniality: Convergence of Indigenous and Western Knowledge. In Socio-Ecological Systems and Decoloniality: Convergence of Indigenous and Western Knowledge. Springer International Publishing. https://doi.org/10.1007/978-3-031-15097-5

Salvador, R., Søberg, P. V., Jørgensen, M. S., Schmidt-Kallesøe, L. L., & Larsen, S. B. (2023). Explaining sustainability performance and maturity in SMEs – Learnings from a 100-participant sustainability innovation project. Journal of Cleaner Production, 419. https://doi.org/10.1016/j.jclepro.2023.138248

Sohns, T. M., Aysolmaz, B., Figge, L., & Joshi, A. (2023). Green business process management for business sustainability: A case study of manufacturing small and medium-sized enterprises (SMEs) from Germany. Journal of Cleaner Production, 401. https://doi.org/10.1016/j.jclepro.2023.136667

Suganthi, L. (2019). Ecospirituality: A Scale to Measure an Individual’s Reverential Respect for the Environment. Ecopsychology, 11(2), 110–122. https://doi.org/10.1089/eco.2018.0065

Suganthi, L. (2020). Ecospirituality for organizational sustainability: An empirical study. Journal of Cleaner Production, 266. https://doi.org/10.1016/j.jclepro.2020.121849

Sulphey, M. M. (2022). A Meta-analytic Literature Study on the Relationship Between Workplace Spirituality and Sustainability. Journal of Religion and Health, 61(6), 4674–4695. https://doi.org/10.1007/s10943-022-01629-y

Suriyankietkaew, S., & Kantamara, P. (2019). Business ethics and spirituality for corporate sustainability: A Buddhism perspective. Journal of Management, Spirituality & Religion, 16(3), 264–289.

Tjahjadi, B., Soewarno, N., Karima, T. El, & Sutarsa, A. A. P. (2023). Business strategy, spiritual capital and environmental sustainability performance: mediating role of environmental management process. Business Process Management Journal, 29(1), 77–99. https://doi.org/10.1108/BPMJ-11-2021-0718

Tukey, J. W. (1949). Comparing individual means in the analysis of variance. Biometrics, 99–114.

Vásquez, J., Aguirre, S., Puertas, E., Bruno, G., Priarone, P. C., & Settineri, L. (2021). A sustainability maturity model for micro, small and medium-sized enterprises (MSMEs) based on a data analytics evaluation approach. Journal of Cleaner Production, 311. https://doi.org/10.1016/j.jclepro.2021.127692

Vásquez, J., & Puertas, E. (2023). Component Analysis to Design an Integral Sustainability Model for Micro, Small, and Medium-Sized Enterprises. Proceedings of the LACCEI International Multi-Conference for Engineering, Education and Technology, 2023-July. https://doi.org/10.18687/laccei2023.1.1.1451

Von Rosing, M., Von Scheel, H., & Scheer, A.-W. (2014). The Complete Business Process Handbook: Body of Knowledge from Process Modeling to BPM, Volume 1 (Vol. 1). Morgan Kaufmann.

Winslow, L. D. (2023). An ecospirituality of nature’s beauty: A hopeful conversation in the current climate crisis. HTS Teologiese Studies / Theological Studies, 79(2). https://doi.org/10.4102/hts.v79i2.8420

Downloads

Published

2026-01-01

How to Cite

Putra, I. P. D. S., I Putu Fery Karyada, Ni Komang Sumadi, I Wayan Budi Satria, & Rai Dwi Andayani W. (2026). Degree of Sustainability Maturity SME’s Based on Demographic and Spirituality . Jurnal Akuntansi AKUNESA, 14(02), 220–229. https://doi.org/10.26740/akunesa.v14n02.p220-229
Abstract views: 2 , PDF Downloads: 0

Similar Articles

1 2 3 4 > >> 

You may also start an advanced similarity search for this article.