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Integrating Spiritual Social Responsibility Commitment Into MSMES’ Sustainability: Bridging Green Practices in Emerging Economies

Author

Listed:
  • Firmansyah Irman

    (Student of Accounting Doctoral Program, Economics and Business Faculty, Jenderal Soedirman University, Purwokerto, Indonesia)

  • Adawiyah Wiwiek Rabiatul

    (Economics and Business Faculty, Jenderal Soedirman University, Purwonerto, Indonesia)

  • Setyorini Christina Tri

    (Economics and Business Faculty, Jenderal Soedirman University, Purwonerto, Indonesia)

Abstract

This study investigates the role of Spiritual Social Responsibility Commitment (SSRC) in promoting the sustainability of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, an emerging economy facing complex environmental challenges. SSRC, representing the integration of spiritual and moral values into business practices, is identified as a key variable for bridging sustainability practices within a local context. Using a quantitative survey approach with 182 MSME respondents in West Java, the findings reveal that green accounting and green supply chain management (GSCM) significantly contribute to MSME sustainability. Conversely, greenwashing shows no significant effect due to the low environmental awareness in local markets. SSRC demonstrates a positive impact on MSME sustainability but fails to effectively moderate the relationships between green accounting, GSCM, greenwashing, and sustainability. The study underscores the importance of contextual approaches, including education and value-based policies, to enhance MSME sustainability. This research contributes to academic and practical discourse by expanding the literature on MSME sustainability and providing insights into the integration of spiritual values in sustainability strategies.

Suggested Citation

  • Firmansyah Irman & Adawiyah Wiwiek Rabiatul & Setyorini Christina Tri, 2026. "Integrating Spiritual Social Responsibility Commitment Into MSMES’ Sustainability: Bridging Green Practices in Emerging Economies," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, vol. 36(2), pages 49-71.
    • Handle: RePEc:vrs:suvges:v:36:y:2026:i:2:p:49-71:n:1003
    DOI: 10.2478/sues-2026-0008
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    References listed on IDEAS

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    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • R11 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General Regional Economics - - - Regional Economic Activity: Growth, Development, Environmental Issues, and Changes

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