Based on the resource-based view and institutional theory, this study investigates the impact of their environmental management capabilities and environmental, social, and governance (ESG) pressure on the non-financial performance of small and medium-sized enterprises (SMEs). In particular, it examines the interaction effect of ESG pressures on the relationship between SMEs’ environmental management capabilities and non-financial performance. For this study, a total of 1865 SME lists were obtained through Jeonnam Techno Park and Jeonnam Small Business Job and Economy Promotion Agency. Based on this, a total of 127 questionnaires were returned as a result of a telephone, e-mail, and online survey, and finally, an empirical analysis was conducted based on 120 questionnaires. We conducted an empirical analysis of Korean SMEs and obtained the following results: First, environmental management capabilities have a significant, positive effect on SMEs’ non-financial performance. Second, ESG pressure has a significant, negative effect on the non-financial performance of SMEs. Next, we analyzed the moderating effect of ESG pressures and observed that ESG pressures strengthen the positive effect of environmental management capabilities on non-financial performance. Based on the resource-based perspective and institutional theory, this study provides meaningful academic implications by examining environmental management capabilities and ESG pressures, which have not been identified in previous studies, as factors of non-financial performance that are becoming important under the new management paradigm, such as climate change and ESG. Furthermore, while ESG pressure has a significant negative effect on non-financial performance, we find that it is a moderating variable that strengthens the relationship between SMEs’ environmental management capabilities and non-financial performance, which has useful academic and practical implications for ESG and strategic management.

In this research, we employed multivariate statistical methods to investigate the perspectives of small and medium-sized enterprises (SMEs) concerning the Extended Producer Responsibility (EPR) regulation and their apprehensions related to EPR compliance. The EPR regulation, which places the responsibility of waste management on producers, has significant financial and administrative implications, particularly for SMEs. A sample of 114 businesses was randomly selected, and the collected data underwent comprehensive analysis. Our findings highlight that a notable proportion of businesses (44.7%) possess knowledge of the EPR regulation’s provisions, whereas only a marginal fraction (1.8%) lacks sufficient familiarity. We also explored the interplay between opinions on the EPR regulation and concerns regarding its financial and administrative implications. Our results establish a significant correlation between EPR regulation opinions and concerns, with adverse opinions prominently influencing concerns, particularly regarding financial burdens and administrative workloads. These outcomes, derived from the application of multivariate statistical techniques, provide valuable insights for enhancing the synergy between environmental regulations and business practices. EPR regulation significantly affects SMEs in terms of financial, administrative, and legal obligations, thus our study highlights that policymakers may need to consider additional support mechanisms to alleviate the regulatory burden on SMEs, fostering a more effective and sustainable implementation of the EPR regulation.

Organisational competitiveness hinges on the strategic integration of digital transformation (DT), emerging skills (ES), and organizational health (OH) to foster sustainable performance. Despite the pivotal role of these variables, limited research investigates their interplay in Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. This study addresses this gap by empirically examining how MSMEs navigate challenges and opportunities amid the digital transformation landscape. Specifically, the research probes the intermediary function of the synergistic integration between DT and ES, influencing organisational performance (OP) moderated by OH. Utilizing a validated questionnaire, a three-month convenience sample involved 120 MSME managers. Partial least squares structural equation modelling analysis was employed to assess hypotheses. Findings indicate a significant relationship between DT, ES, and OH, with DT influencing OP. Interestingly, ES alone does not impact OP. Structural equation modelling reveals OH as a mediating variable between DT, ES, and OP. While the proposed model is preliminary, offering avenues for further research, this study underscores the importance of emerging skills in the MSME sector, contributing to a nuanced understanding of organisational competitiveness dynamics.

This study seeks to examine the factors affecting the intention of Indonesian MSMEs to adopt QRIS. It leverages variables from the Technology Acceptance Model (TAM), customizing the TAM framework to address the unique perceptions of risk and cost among MSMEs in Indonesia. Data were gathered from 212 MSME participants in Brebes Regency through convenience sampling, a non-probability sampling technique, using Google Forms for survey distribution. The findings indicate that perceived ease of use positively and significantly influences attitudes, which, in turn, positively and significantly impact the intention to continue using QRIS. However, perceived benefits, perceived risks, and perceived costs did not significantly affect the intention to continue use.

This research aims to analyze the relationship between financial literacy variables and financial inclusion, the relationship between financial literacy variables and financial technology, and the relationship between financial technology variables and financial inclusion. The analysis of this research is to learn more about how financial literacy and the use of financial technology influence financial inclusion. This type of research is associative quantitative. Next, the relationship between these variables is explained using statistical formulas. Consequently, the term for this research is “quantitative research”. The study population is the number of people who use financial services. For this sampling, the purposive random sampling method was used. The following criteria are determined in sampling: 1) Minimum age 17 years, this is intended to take the minimum age standard in sampling and is considered capable of understanding the contents of the questionnaire statements. 2) Have ever used financial services. In this study, 11 question items were used to measure 3 variables, so this study used the largest range, namely 231 respondents. The intervention variable will be used as a reference for the Partial Least Square (PLS) method to analyze this research data. This study uses a causal model (causal modelling, relationships, and influence) or path analysis. The hypothesis that will be discussed in this research is tested using the Structural Equation Model (SEM), which is operated with Smart PLS. The results of this research show that financial literacy has a positive and significant impact on financial inclusion in society. Financial literacy has a positive and significant impact on financial technology. financial technology has a positive and significant impact on financial inclusion, financial technology can offset the impact of financial literacy on financial inclusion. The results of this research are used as input for the community so that they pay more attention to their internal human resources related to financial products that can be used for investment. With knowledge of the right financial products, it is hoped that they can create good financial behaviour so that an awareness of the importance of carrying out good financial planning. For financial institutions, it is hoped that this can increase easy access to financial products and services, in particular credit for businesses as additional capital for the community.