Abstract
The purpose of this research is to examine how human capital and learning orientation affect absorptive capacity. This study used a quantitative research design. The small and medium-sized businesses (SMEs) that deal with rattan in Cirebon City are the study's demographic. Thirty-six companies provided 146 individuals for the samples. In this study, non-probability sampling is employed in conjunction with data withdrawal procedures and questionnaires with a Likert scale for measuring purposes. Multiple regression analysis with SPSS 26 is the data analysis method employed. The findings demonstrated that learning orientation and human capital characteristics had a favorable and significant impact on absorptive ability.
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