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    MANAGEMENT AND ACCOUNTING REVIEW, VOLUME 25 NO. 2, AUGUST 2026

    Sustainable Inclusive Business Model Implementation for Vulnerable Groups: A Managerial Study of Community-Based Sasirangan Enterprises

     

    Putri Aulia Emha1*, Effan Najwaini2 and Sulistiani3

    1Business Administration, Politeknik Negeri Banjarmasin, Indonesia
    2,3Digital Business, Politeknik Negeri Banjarmasin, Indonesia

     
    ABSTRACT

    Sustainable inclusive business models have increasingly been recognized as strategic approaches to addressing social inequality while supporting long-term organizational sustainability. This study examines how managerial practices operationalize inclusive business models within a community-based sasirangan enterprise managed by the Borneo Disability House in Banjarmasin, South Kalimantan, Indonesia. Using a qualitative case study approach, data were collected through interviews, participant observation and documentation involving two managers and eight artisans with hearing and intellectual disabilities selected through purposive sampling. Data were analyzed thematically through coding and triangulation using NVivo 12 Plus. Findings indicate that inclusive leadership, participatory decision-making and adaptive human resource management support the integration of vulnerable workers into core business activities despite communication and operational challenges. Inclusion is operationalized through ability-based task allocation, adaptive training, inclusive communication and the active involvement of workers with disabilities throughout the value chain. Business continuity is strengthened through social empowerment, skills development and inclusive organizational culture. This study contributes to inclusive business and social enterprise literature by providing empirical evidence on managerial practices within culture-based community enterprises workers with disabilities.

    Keywords:
    Community-based Enterprise
    Inclusive Leadership
    Managerial Perspective
    Sustainable Inclusive Business
    Vulnerable Groups

    *Corresponding Author.
    E-mail address: putriauliaemha@poliban.ac.id

    Accounting Research Institute (ARI), Level 12, Menara SAAS, Universiti Teknologi MARA (UiTM), 40450 Shah Alam, Selangor, MALAYSIA
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