Pengaruh Karakteristik Wirausaha, Perbedaan Gender Dan Pengetahuan Akuntansi Terhadap Keberlanjutan UMKM

This study aims to examine the influence of entrepreneurial characteristics, gender differences, and accounting knowledge on the sustainability of MSMEs in Karawang Regency. The research problem arises from the phenomenon that many MSMEs still face business instability despite operating for several years. A quantitative approach was employed using a survey method by distributing questionnaires to MSME owners, and the data were analyzed using Partial Least Square (PLS). The findings reveal that entrepreneurial characteristics have a positive and significant effect on MSME sustainability, indicating that innovativeness, risk-taking ability, creativity, and long-term orientation are crucial factors in maintaining business continuity. Gender differences also have a positive and significant effect on sustainability, suggesting that variations in leadership styles and decision-making approaches contribute to business resilience. However, accounting knowledge does not show a significant effect on MSME sustainability. Simultaneously, all three variables influence sustainability, with entrepreneurial characteristics providing the strongest contribution. In conclusion, strengthening entrepreneurial capacity is a key determinant of MSME sustainability. The implications highlight the need for entrepreneurship development programs and policy support focusing on enhancing internal competencies of business actors to ensure long-term sustainability.

Keywords: entrepreneurial characteristics, gender differences, accounting knowledge, MSME sustainability