Small And Medium Enterprises Owners Research Articles

The Impact of Digital Marketing Adoption on Firm Performance: A Case Study of Small and Medium Enterprises in India

Purpose: The aim of the study was to investigate the impact of digital marketing adoption on firm performance: a case study of small and medium enterprises in India.
 Methodology: This study adopted a desk methodology. A desk study research design is commonly known as secondary data collection. This is basically collecting data from existing resources preferably because of its low cost advantage as compared to a field research. Our current study looked into already published studies and reports as the data was easily accessed through online journals and libraries.
 Findings: The adoption of digital marketing among small and medium enterprises (SMEs) in India has led to significant improvements in firm performance. Increased online visibility and reach have resulted in greater customer engagement and acquisition for these businesses. Cost-effectiveness and targeted advertising through digital channels have enhanced ROI compared to traditional marketing methods. SMEs embracing digital marketing have experienced heightened brand awareness and recognition in competitive markets.
 Unique Contribution to Theory, Practice and Policy: Resource-Based View (RBV), Institutional Theory & Innovation Diffusion Theory may be used to anchor future studies on the impact of digital marketing adoption on firm performance: a case study of small and medium enterprises in India. Develop tailored digital marketing training programs and capacity-building initiatives aimed at enhancing the digital literacy and skills of SME owners and employees in India. Policymakers should also prioritize initiatives to improve digital connectivity and access to affordable internet services in rural and underserved areas.

Green supply chain management practices and triple bottom line performance: Insights from an emerging economy with a mediating and moderating model

The current study explores the dynamics of business practices in Pakistan's Small and Medium Enterprises (SMEs). This research focusing on how “green supply chain management” (GSCM), Industry 4.0 technologies (IND), total quality management (TQM) and sustainable performance (SP) are interconnected. The study collected data from 382 SMEs owners and managers and data analysis was conducted utilizing by SPSS and SmartPLS. The results indicate that employ GSCM pattern has constructive impact on SMEs overall performance in terms of their social and financial aspects. Interestingly IND act as intermediaries among GSCM and sustainable performance underscoring their potential to translate sustainability efforts into outcomes. Moreover, our survey reveals that TQM have a crucial function in enriching the relationship between Industry 4.0 technologies and sustainable performance by executing as a moderator. It further highlighting the value of adopting a quality focused approach to maximize the causal factor of advancements on sustainability output. The findings of this survey research offering insights for practitioners, SMEs, and policy makers alike by highlighting the significance of integrating practices such as GSCM, IND and effective quality management to enhance SME efficiency. These outcomes further contribute to an understanding of the mechanics at play, within SMEs while offering guidance for organizations maneuvering the changing landscape of sustainable business practices and IND.

Tacit Knowledge Sharing as a Catalyst for Innovation Capability in Small and Medium Enterprises (SMEs) in the Malaysian Furniture Industry

In the shift to a knowledge-based economy, SMEs in the Malaysian furniture industry need to improve their innovation capability to meet the dynamic challenges and opportunities of the information age and secure a competitive advantage. Empirical research shows that a variety of factors play a crucial role in determining the innovation capabilities of the firm. The aim of this conceptual paper is to investigate how tacit knowledge sharing influences the innovation performance of SMEs in the Malaysian furniture industry, and to examine the mediating role of innovation capability at both individual and organizational levels. The conceptual framework was constructed after synthesizing the existing literature and highlights the essential role of tacit practices such as knowledge donation and collection are critical in cultivating a culture of knowledge sharing that significantly influences innovation performance at both individual and organizational levels. The paper hypothesizes that innovation capability could serve as a mediator between tacit knowledge sharing and innovation performance, emphasizing the need for SME owners and managers to prioritize tacit knowledge to achieve better innovation outcomes. The conceptual framework is grounded in Resources-Based View theory, which elucidates the interactions between variables. The theoretical and practical implications of this model are also discussed.

Does Culture Matter in the Tax Compilance Behaviour of SMEs? Evidence from Ghana

Several studies have shown that culture affects individual ethical behaviour, but very few studies have looked at the cultural influences of Small and Medium Enterprises (SMEs) on their tax compliance practices. Tax non-compliance has been a major cause of revenue shortfall in many nations including Ghana. SMEs represent the majority of businesses in Ghana, thus non-compliance by SMEs may be the major cause of revenue shortfalls in the country. Scholars have adduced various factors for the non-compliance. Although some of these studies examine how specific cultural values impact tax compliance, there has not been any research in Ghana that examines the possibility of culture impacting SMEs’ tax compliance usingmajor national frameworks such as Hofstede Cultural Dimension theories. The paper uses Hofstede’s (2001) Cultural Dimension theories to examine the relationship between Ghanaian culture and the tax compliance behaviour of SME operators. Data were gatheredthrough a survey of 211 SMEs in the two major regions in Ghana, and analysis was conducted with structural equation modeling and ordinary regression. We found that the SME Owners exhibited some moderate levels of tax compliance behaviours. Again, SMEs arecharacterised by a high degree of uncertainty avoidance, a culture of femininity, a high degree of power distance, a long-term orientation, and a collectivist culture. The findings suggest that the power distance and longterm orientation cultures of SMEs accounted for their tax compliance behaviour. The study also found that older businesses that were very acquainted with the Ghanaian Culture were less likely to be tax-compliant than newer firms. This paper presents the Ghanaian perspective and bridges thecontext and issue gap identified in the body of knowledge.

The Role of market development strategy on the performance of manufacturing small and medium enterprise owners in southwest Nigeria

The manufacturing sector's performance is crucial to the development of an economy. The ability of small and medium enterprises (SMEs) to plan their growth strategy is instrumental to attain high performance. The fundamental concept used in this study is the Ansoff matrix model.  Hence, this study examined the role of market development in the performance of SMEs. 384 copies of questionnaires were distributed among the manufacturing SME owners and managers in Southwest Nigeria of which 361 copies were retrieved and analyzed. Structural Equation Modelling (SEM) was used for the analysis.  The results indicated that market development has a significant effect on SME’s performance. The path coefficients of   0.81, 0.76, 0.80 and 0.85 revealed a large degree of relationship between market development and customer satisfaction, market share, profitability and service quality respectively. According to the statistical analysis, market development has a high predictability for service quality (73.5%) followed by profitability (65.3%), market share (58.7%), customer satisfaction (65.8%) and profitability (65.3%). The implications are that when SME owners enter a new market apart from their existing market and can attract more customers to serve, it will in turn increase the satisfaction of their customers and improve their perceived quality leading to an increase in financial returns as well as an increase in the portion of the market that they control. This study recommends that the management of manufacturing SMEs should venture into new geographical areas with the appropriate development of new market segments and the creation of new distribution channels.

Agribusiness Small and Medium Entrepreneurs’ Overall Perceptions of Institutional Support Towards Facing Technology Challenges: A Case of Sri Lanka

Purpose: Technology challenges have been recognized as one of the growth retarding factors of Small and Medium Enterprises (SMEs), which further reduced their potential contribution to the national economy. Hence, this research aims to study the Sri Lankan agribusiness SMEs’ overall perception of institutional support towards facing technology challenges.Research Method: A qualitative case study-based methodology was adopted, and a series of key informant interviews were held with 10 SME owners in the Agribusiness sector, using purposive sampling. An in-depth thematic area analysis was used to analyze the data gathered from the interviews and identified five technology challenges faced by SMEs. Findings: SMEs repeatedly stated weak financial base, lack of technical know-how, lack of institutional support, and practical problems that arose when commercializing new products. Many respondents showed a low tendency towards adopting E-Commerce/M-Commerce/E-Marketing and database management systems. The study revealed that they had built network partnerships with other SMEs in the industry on their own. Most SMEs are currently facing difficulties in connecting with Multi-National Companies (MNCs)/ Trans-National Companies (TNCs)/ Large-scale companies.  According to the SMEs' overall perception of institutional support, many had low satisfaction in most of the areas. Value: This study is important for the government institutions and relevant policymakers to identify the requirements of SMEs, and thereby, organize customized supportive programs to overcome technology challenges.

Exploring Constraints and Catalysts: A Comprehensive Analysis of Technology Adoption in Sri Lankan Small and Medium Enterprises

Purpose: Small and Medium Enterprises (SMEs) are considered as the backbone of the economy, however they face many difficulties and challenges for their survival. Adapting to changing technology is one of the primary challenges SMEs face. Globally new technologies such as social media and e-commerce have become the trend in contemporary business activities in Business to Consumer (B2C) communications for SMEs. The study aims to find the factors affecting to the adoption of technology in SME sector in an emerging economy, Sri Lanka.
 Design: The study utilized Technology, Organizational, and Environmental (TOE) model. The data was collected from 102 SME owners in Western province Sri Lanka who are registered as SME sectors with less than 50 employees.  Qualitative data were collected from 7 SME owners through semi-structured interviews to evaluate new opportunities can gain via technology adaptation and to evaluate the impact of performance via technology adaptation in SME sector in Sri Lanka.
 Findings: Descriptive statistics revealed that there are substantial disparities in how organizations and the environment adapt to new technologies. The ordinal regression analysis emphasised that organizational and environmental factors significantly influence on adaption of technology. Content analysis revealed that SMEs have gained many new opportunities via adaption of technology such as expand their businesses from local to global using e-commerce platform and online money transactions. Social media has made direct business to business instant contact. Further, transparency of business transactions increase trust with suppliers and customers.
 Implications: The SME sector needs both new technology and updates existing technology status and guided towards modernization and continuous improvement process. Finding of this study will give policy makers and government officials on strengthening and arming SME sector with technology to face challenge and complete with local and international competition.

Investigating the role of e-commerce application and digital marketing implementation on the financial and sustainability performance: An empirical study on Indonesian SMEs ,

The paper examined the influence of digital marketing and e-commerce on marketing performance and sustainability of the small and medium enterprises (SMEs). This research is quantitative research using a questionnaire approach method. Quantitative research is a research method based on the philosophy of positivism, used to research certain populations or samples, collecting data using research instruments, quantitative or statistical data analysis, with the aim of testing predetermined hypotheses. The sampling technique in this research is non-probability sampling. The respondents of this research were 580 SME owners in Indonesia. Research data was obtained by distributing online questionnaires via social media. The questionnaire was designed using a Likert scale from 1 to 7 and the analysis of research data used structural equation modeling (SEM). Based on the research results, it is concluded that digital marketing had a positive and significant relationship to marketing performance, E-Commerce had a positive and significant relationship with marketing performance, Digital marketing had a positive and significant relationship with business sustainability. In SMEs, E-Commerce had a positive and significant relationship with business sustainability in SMEs.

The partnerships and logistics leadership in the SMEs: The impact of digital supply chain implementation

Digital supply chains play an important role in improving the performance of small and medium enterprises (SMEs) in this digital era. There has been no research that analyzes the relationship between digital leadership, leadership, and partnerships. The aim of this research is to analyze the defect of digital supply chain implementation on logistics leadership and the impact of digital supply chain implementation on partnerships and logistics leadership partnerships. The method of this research is quantitative and data analysis uses structural equation modeling (SEM) partial least squares (PLS) using tools. SmartPLS 3.0 software data is used for processing the data. Research data is obtained by distributing online questionnaires to 589 SME owners in Indonesia determined using a simple random sampling method. The online questionnaire is designed using a Likert scale from 1 to 7 and distributed via social media. The stages of data analysis are validity testing, reliability testing and hypothetical testing. Based on the results of data analysis, it is concluded that digital supply chain implementation has a positive and significant effect on logistics leadership, digital supply chain implementation has a positive and significant effect on partnerships and logistics leadership had a positive and significant effect on partnerships. The novelty of this research is the creation of a correlation model for variable partnerships, logistics leadership and digital supply chain implementation. The managerial implication of this research is to encourage increased partnerships and logistics leadership and we conclude that SMES managers must implement digital supply chain implementation. The theoretical implication of this research is that a new correlation model of partnerships, logistics leadership and digital supply chain implementation in SMEs is created.

The impact of risk management on the performance of small medium enterprises amid the crisis: the case of Lebanon

This quantitative research study investigates the impact of risk management practices, particularly risk identification, on the financial performance and resilience of small and medium enterprises (SMEs) amid crisis situations, with a specific focus on the case of Lebanon. The research involves 283 respondents, consisting of SME owners, managers, and key decision-makers, and employs a structured questionnaire for data collection. The primary objectives of this research are to assess the extent to which SMEs in Lebanon implement risk management practices, examine the relationship between risk identification and financial performance, and determine the role of risk management in enhancing financial resilience during times of crisis. The study acknowledges the unique challenges faced by SMEs in Lebanon, given the recent economic and political crises that have significantly impacted the business environment. The research strategy includes the use of descriptive statistics, correlation analysis, multiple regression analysis, and hypothesis testing to analyze the collected data. Preliminary findings reveal the prevalence of risk management practices among Lebanese SMEs, with risk identification being a crucial component. The analysis aims to elucidate whether robust risk identification processes positively correlate with financial resilience and improved financial performance. The outcomes of this study have significant implications for SMEs in Lebanon, providing insights into the importance of effective risk management as a means to enhance financial resilience during crises. The results will assist SME owners and managers in making informed decisions regarding risk management strategies. Furthermore, policymakers and stakeholders will gain valuable insights into the role they can play in supporting SMEs in building financial resilience in challenging economic environments.

THE PERFORMANCE OF SMALL AND MEDIUM ENTERPRISES IN YEMEN: A CROSS-SECTIONAL STUDY

Due to the importance of the contribution of Small and Medium Enterprises (SMEs) towards development worldwide, researchers in different contexts have investigated the development of SMEs and how economic development can be driven forward by supporting the SME sector. However, when it comes to lower-income economies, literature is scant in investigating the performance and the development of the contribution of SMEs towards economic development in lower-income economies. Hence, the aim of this article is to explore the extent and status of small and medium enterprises in Yemen as a lower-income economy and how their performance varies according to their characteristics. The article adopts cross-sectional quantitative methodologies, it relies on primary data collected conveniently from 400 owners and managers of manufacturing SMEs in Yemen. Descriptive analysis is used to explore the extent of SMEs' performance, and further, variance analysis using Independent Sample t-test and One Way ANOVA in order to explore the variance in the performance according to the variance of enterprise characteristics. The findings indicated a low extent of business performance among manufacturing SMEs, where the mean score of the overall extent ranges from 4.94 to 5.06 out of 7. Further, The result of running One Way ANOVA revealed that the scope of operation, age, and position of managers, in addition to owning a share of enterprises, significantly contribute to the variance in the business performance among manufacturing SMEs (P < 0.05). These results can benefit the managers and owners of SMEs in Yemen and other similar economies by focusing on the extent of performance that their management can target. The implication of this research is summarized by discussing the performance of SMEs in lower-income economies to draw the attention of authors and scholars toward investigating the role and contribution of SMEs in economic development and welfare in lower-income economies.

The Influence of Capital Structure on the Financial Performance of Small and Medium Enterprises in Mitooma District, Uganda

Small and medium enterprises (SMEs) are pivotal for a nation's economic growth, representing 90% of global businesses and generating 50% of job opportunities. In Uganda, this sector employs approximately 2.5 million individuals and contributes 18% to the GDP. Despite this significant impact, 45% of Ugandan SMEs face imminent collapse due to financial hurdles. Consequently, this study aimed to explore how capital structure influences the financial performance of SMEs in Mitooma District. The objectives were to scrutinize the impact of equity capital, debt capital, and retained earnings on SMEs' financial performance. Grounded in the Pecking Order Theory and Trade Theory, the study followed a quantitative research approach employing a descriptive research design. With a population of 836, a scientifically determined sample of 271 was selected through random and purposive sampling methods. Data collection involved a validated and reliable questionnaire. Using regression analysis through SPSS, the study found that the model provided a robust level of prediction (R=.678), explaining 45.9% (R2=.459) of the variability in SMEs' financial performance. Specifically, equity capital (t=-1.975, P=.045, P<.05), debt capital (t=7.015, P=.000, P<.05), and retained earnings (t=6.289, P=.000, P<.05) emerged as statistically significant factors. Conclusively, the study highlighted that equity capital, debt capital, and retained earnings significantly influence SMEs' financial performance. To enhance their financial standing, the recommendation is for SMEs to adopt innovative strategies. These findings hold relevance for policymakers, SME stakeholders, academic circles, and SME owners, offering valuable insights into bolstering this critical sector. Keywords: Small and medium Enterprises, Economic development, financial performance, Equity capital, Retained earnings.

CSR performance practices and COVID-19 – a qualitative study of SME owners in UAE

PurposeThe purpose of this paper is to examine the corporate social responsibility performance among small and medium enterprise (SME) owners in the United Arab Emirates (UAE) before and during COVID-19. This study shows insights into the barriers that could affect the CSR performance practices of UAE SMEs, and related implications are discussed in the study.Design/methodology/approachThis study used a longitudinal qualitative research design. The research comprised 30 interviews from 15 SME owners that were studied prior to and during the pandemic. The 15 interview participants are the sole owners of these SMEs and are Emirati citizens. They were identified through personal contacts and referrals.FindingsStudy findings show that there was a clear shift during the pandemic to place more focus on employees. CSR performance practices are dominated by strategies for caring for the environment and employees. During the pandemic, the priority was paying employees at least a portion of their salary despite financial hardships and ensuring their health and well-being. Prior to the crisis, the key barrier to the implementation of CSR performance practices was a lack of knowledge. During the pandemic, barriers identified included uncertainty and financial constraints. Furthermore, all the owners believe that big corporations should be more socially responsible and SMEs should be the recipients of CSR practices. Lastly, the owners expressed their belief in the values of transparency, integrity, commitment, efficiency and responsibility.Originality/valueThis study is a novel attempt to gain an in-depth understanding of CSR among SMEs in the UAE in the context of a pandemic. It looks specifically at the performance practices pursued by SME owners in the UAE before and during the COVID-19 crisis.

Tax Literacy and Tax Non-compliance Intention Among SME Owners in Malaysia: The Moderating Effect of Religiosity

The importance of small and medium enterprises (SMEs) as the backbone in contributing to national income in Malaysia is undoubted. However, the Inland Revenue Board of Malaysia (IRBM) had reported statistical evidences pertaining to tax non-compliance among SMEs’ owners. Despite its importance, their tax non-compliance behaviour has not been given enough attention, particularly on their owners. Therefore, this study empirically investigates the tax literacy of SMEs’ owners on their tax non-compliance intention. This study intends to examine the relationship between the constructs of tax literacy and tax non-compliance intention as well as to test the moderating effect of religiosity. Employing survey design, questionnaires were randomly distributed to 580 SME owners in Malaysia, with 72.8 percent response rate. The data collected were analysed by using PLS-SEM statistical tool. Findings reveal that technical literacy positively influences tax non-compliance intention, whereas religiosity negatively influences tax non-compliance intention. Findings also indicate that the significant negative relationship between general literacy with tax non-compliance intention was stronger for SME owners with higher religiosity. These findings contribute theoretically and practically with imperative implications to academicians, government and tax authorities.

Effect of Globalization on Management of Small and Medium Enterprises: A Case of Some Selected SMEs in Ghana

The effect of globalization on small and medium enterprises (SMEs) has received a lot of attention in international circles in the past few years. One of the reasons for the international focus on SMEs is that these firms make significant contributions to the economies of both developing and developed countries. The theories reviewed were: how globalization affects SMEs positively and negatively and the importance of globalization. The specific objectives of this study were: 
 
 To determine the effect of globalization on small and medium enterprises. 
 To determine the benefit of globalization on the management of SMEs. 
 To access the factors that hinder SMEs' global integration. 
 To identify the barriers to the success of SMEs. 
 
 A descriptive survey design was used. The target population of the study was fifty (50) respondents of the managers and owners of SMEs.
 This study was carried out using interviews and questionnaires. The results show that the effect of globalization on SMEs has made their resources more efficient and effective, creating many investment opportunities, operating globally, and having more global competition. It was found that the benefit also helps the SMEs management upgrade and adapt to new strategies and always find innovative ways of promoting the firm's market. It was found that key challenges include: High competition in the market, especially big/ foreign organizations, and small businesses are still hindered by the lack of technological implementation, lack of managerial experience, capacity and lack of knowledge about the market. Further, it was found that there is also a barrier to the success of SMEs that lack government support, experience with foreign markets, and information about the markets. High cost has made a lot of entrepreneurs not to enter the big market with high growth.  

Business processes management as a tool to enhance intellectual capital in the digitalization era: the new challenges to face

PurposeDigitalization is affecting business management and pushing for new strategies, innovative products, new ways to communicate with stakeholders and new channels. This phenomenon is unavoidable, and companies have to face it in a holistic and integrated way. One holistic and interconnected approach, when studying enterprise challenges, is represented by the business process management method, a fitting mechanism when digitalization needs to be amalgamated in business practices, enhancing the intellectual capital (IC), therefore, this study researches digitalization under business process lens, in a sample of small and medium enterprises (SMEs), that constitute an under-explored set, as regard digitalization, process management and IC. The research aims to explore the digital tools and business processes link and the related impact on performance, benefits and IC.Design/methodology/approachIn exploring digitalization, a sample of Italian SMEs was scrutinized. The data were elaborated using two types of tests: (1) the binomial tests for the categorical questions and (2) the zeta test was used for quantitative variables. Furthermore, the partial least square (PLS)-SEM model was applied.FindingsFindings reveal that some digital tools are more adopted in the sample analysed, and also some particular digital tools are more inclined to support certain business processes. Furthermore, not only performance benefits emerge, but also benefits in terms of better communication and faster decisions, supporting the decision making process of managers, also considering that business processes approach is one way to manage IC.Practical implicationsThanks to the conducted research it is possible to make aware managers and owners of SMEs to consciously choose the right type of digitalization investments, without neglecting training programme, to realize the company digital transformation, providing a map and bearing in mind the value added creation, protecting their IC.Originality/valueThe paper's originality is represented by the contribution in opening the black box about digitalization, business process management and IC in small and medium companies.

Reconfiguring FDI dependency: SMEs as emerging stakeholders in an advanced peripheral export-led growth model

Political economy scholarship on Eastern European countries identifies their export-led growth models as dependent on foreign direct investors (FDI). This paper argues that small and medium enterprises (SMEs) are another important cohort of exporters for at least some of these countries. We attribute the success of exporting SMEs to the rise of new technologies and production processes, which have allowed economic agents from peripheral countries to engage with global value chains and international business-to-business trade directly, rather than via FDI. We empirically draw on an in-depth case study of Serbia, combining macroeconomic analysis and 145 interviews with exporting SMEs. The country made a notable switch from consumption- to export-led growth in the aftermath of the 2008 crisis, despite lagging in FDI attraction. To address this puzzle, we show that internationalization of SMEs became an additional driver of the country’s exports. Then examining how these exporters have internationalized, we find that firm co-location is not a main source of knowledge exchange for them. Instead, they emphasize the importance of drawing upon translocal sources of knowledge exchange for international competitiveness. Using SME owners’ networks abroad, immigration experiences, clients from online platforms, and contacts from outsourcing opportunities has provided them with the knowledge needed to become innovative, and to repurpose the old socialist industrial resources they had at their disposal. Since exporting SMEs and their multi-level agency is an empirically under-researched phenomenon in the region, future studies on peripheral export-led growth models should explore economic and political implications of this growth coalition further.

THE MEDIATING AND MODERATING EFFECT ON SMES' PERFORMANCE: DOES RELIGIOSITY MATTER?

Small and medium enterprises (SMEs) are entities managed and controlled by the owners. The performance of the owners strongly reflects the business performance of the SMEs. That is also the way of looking into the study aiming at analyzing the performance of SMEs from an Islamic perspective, which can be viewed from the owners' religiosity and financial behaviour. This framework is still rarely found in shari'a economics literature. This also involves further consideration of the need for Islamic values on the performance of small businesses in countries with Muslim-majority. Using a survey research design, 238 small business owners and managers participated in responding to a self-registered questionnaire research instrument. Using PLS-SEM, the research instrument has been tested for its validity and reliability and the variable's influence. The result proves that religiosity does not directly affect the performance of SMEs but indirectly influences the performance through financial behaviour. It means that religiosity forms good financial behaviour, and then the financial behaviour increases business performance. This study also finds that gender moderates the effect of religiosity on the behaviour of SME owners or managers. Furthermore, business age reduces the effect of financial behaviour on performance. The results of this study warn that old businesses should not make SMEs owners feel comfortable and resistant to change unless they fail to gain good business performance.

Integrated lean-green practices and supply chain sustainability framework

Integration of lean-green practices has benefited companies in many ways, particularly the large ones. Small and Medium Enterprises (SMEs), as key players within supply chains, should also be encouraged to apply the lean and green practices to support the large enterprises in the supply chain. However, it remains all time challenging for SMEs that operate with limited resources, and often emphasize on short-term goals with rapid turnaround. The impact of green-lean practices on sustainability performance has been investigated earlier, however further study is needed to understand the phenomena in context of SME supply chain. This study examined the moderating effects of top management commitment and leadership (TMCL) and organizational culture transformation (OCTr) on the relationship between Lean Practice (LP) and Green Practice (GP). Further, it investigated the moderating effect of both policy initiative (PI) and collaborative synergy (CS) on the relationship between GP and sustainability performance. The survey-based study analyzed the data from 345 Indonesian manufacturing SMEs using structural equation modeling (SEM) with Smart-PLS. The findings suggest that GP mediates LP to improve sustainability performance of SMEs. TMCL facilitates significantly the adoption of integrated lean and green practices. Meanwhile, OCTr, PI, and CS did not have a significant moderating effect. It means that OCTr does not significantly moderate lean practices for the adoption of green practice. Similarly, results demonstrate that neither PI nor CS moderate the correlation between green practice and sustainability performance of supply chain in manufacturing SMEs. The findings help SME owners or managers to build a comprehensive model of a lean-green system to direct SMEs to achieve sustainable development.

Assessing the Impact of GST Implementation on Small and Medium Enterprises (SMEs): A Survey-Based Analysis

This research paper aims to investigate the effects of the Goods and Services Tax (GST) on Small and Medium Enterprises (SMEs) in Pune city. The GST, which was introduced with the intent of simplifying the tax structure, has had a significant impact on businesses of all sizes. However, the focus of this study is on SMEs, which often face unique challenges and opportunities concerning GST compliance. Using survey techniques, this research has gathered data from SME owners and operators to understand their perceptions, challenges, and experiences related to GST. The findings of this study are providing valuable insights into the real-world implications of GST on SMEs and are guiding policymakers and business owners in making informed decisions.