The Impact of RBV on the Sustainability of FnB SMEs in Malang: The Roles of SCMP and Tax Compliance

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Rani Destia Wahyuningsih, Inayati Nuraini Dwiputri, Nimas Candhyta Maharani

2024 Digest of Technical Papers - IEEE International Conference on Consumer Electronics Conference paper Cited by 0 Quartile

Abstract

Relevance: The sustainability of Food and Beverage (FnB) Micro, Small, and Medium Enterprises (MSMEs) in Malang City is crucial for economic growth and job creation, given their dominant role in the local business landscape. However, challenges like resource constraints and operational issues threaten their sustainability, necessitating comprehensive research and strategic interventions. Research objective: This study evaluates and enhances the sustainability of FnB MSMEs in Malang City using the Resource-Based View (RBV) theory. It focuses on key variables-Ambidexterity, Socioemotional Wealth (SEW), and Entrepreneurship Orientation (EO)-while exploring SCMP's mediating role and Tax Compliance's moderating effect. Data and methods: Using an explanatory quantitative approach and SmartPLS 4 for analysis tool. A robust sample of 380 FnB MSMEs in Malang City contributes to the study's reliability and validity. These methods provide insights into variable impacts on sustainability. Results: Preliminary findings show SEW and EO significantly impacting FnB MSME sustainability, with SCMP mediating Ambidexterity and SEW. Tax Compliance moderates EO's effect, underlining its role in long-term sustainability planning. Conclusions: This study's findings offer actionable strategies for households, policymakers, and business owners to enhance FnB MSME resilience and performance. By analyzing key variables and their relationships, the research contributes to developing policies supporting sustainability and growth in Malang City's FnB MSME sector. © 2024 IEEE.

Affiliations

Universitas Negeri Malang, Development Economics Department, Malang, Indonesia