| Variable |
Definition |
Indicator |
Scale |
| Business Sustainable |
Business sustainable can be marked by an increase in the number of sales, an increase in the amount of production, an increase in profits or profits and an ever-growing business (Firdarini & Prasetyo, 2020). |
Number of employeesNumber of ordersOrder promotionsSelling priceIncome from salesCapitalIncomeSales volumeNumber of productionNumber of means of production(Wibowo & Kurniawati, 2016) |
Likert scale 1-5 |
| Financial Literacy |
A person's ability to manage information about the economy, make financial planning, and make better decisions about accumulated wealth, retirement and debt. (Ningsih & Tasman, 2020) |
Financial knowledgeFinancial behaviorFinancial skill(Ningsih & Tasman, 2020) |
Likert scale 1-5 |
| Use of Accounting Information |
Quantitative information regarding economic entities and useful for the economic decision-making process in determining choices between alternative courses of action (Firdarini & Prasetyo, 2020) |
Number of daily productionPurchase and use of raw materialsDaily salesProfits from product sales(Firdarini & Prasetyo, 2020) |
Likert scale 1-5 |
| Working capital |
Working capital is a number of funds used to cover daily operational needs consisting of cash, securities, receivables and inventories as well as current liabilities (Firdarini & Prasetyo, 2020). |
Availability of cashThe ability of cash to pay off short-term debtReceivable turnoverAmount of accounts receivableAdequacy of suppliesInventory valuation(Putri Hidayati, 2016) |
Likert scale 1-5 |
| Use of Technology |
Technology is a concept related to the type of use and knowledge of tools and skills, as well as their influence on the human ability to control and change things around them. (Marfuah & Hartiyah, 2019). |
Use of social mediaDifferent online and offline sales turnoverUse digital technologyMarket reachEase of obtaining information(Kulathunga et al., 2020) |
Likert scale 1-5 |
