Sustainable inclusive business model implementation for vulnerable groups: a managerial study of community based Sasirangan Enterprises

Emha, Putri Aulia and Najwaini, Effan and Sulistiani, Sulistiani (2026) Sustainable inclusive business model implementation for vulnerable groups: a managerial study of community based Sasirangan Enterprises. Management & Accounting Review (MAR), 25 (2): 6. pp. 435-450. ISSN 2550-1895
Identification Number (DOI): 10.24191/MAR.V25i02-06
Abstract

Sustainable inclusive business models have increasingly been recognized as strategic approaches to addressing social inequality while supporting long-term organizational sustainability. This study examined how managerial practices operationalized 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 indicated that inclusive leadership, participatory decision-making and adaptive human resource management support the integration of vulnerable 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.

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