This research endeavors to dissect the intricate dynamics surrounding the growth of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, specifically examining the influence of logistics and distribution efficiency, with a nuanced emphasis on the mediating role played by supply chain dynamics. Employing a quantitative methodology, the study administered questionnaires to MSME owners or managers, employing linear regression and mediation analysis techniques for data interpretation. The findings of this study illuminate a positive influence of both logistics and distribution efficiency on supply chain dynamics, subsequently fostering the expansion of MSMEs. A noteworthy revelation is the discerning mediating effect of supply chain dynamics, acting as a pivotal link between the efficiency of logistics and distribution processes and the substantial growth of MSMEs. This underscores the paramount importance of supply chain dynamics as a fundamental catalyst for the sustainable development of MSMEs. The novelty of this research lies in its innovative mediation approach, shedding light on the internal mechanisms that intricately connect logistics and distribution efficiency to MSME expansion. By delving into these relationships, the study offers a fresh perspective on how MSMEs can strategically bolster their growth trajectories. The practical implications are substantial, suggesting that a concentrated effort on optimizing supply chain management could serve as a strategic linchpin for supporting the expansion and sustainability of MSMEs in Indonesia. This study contributes valuable insights to the ongoing discourse on MSME development, advocating for a holistic strategy that encompasses logistics, distribution efficiency, and supply chain dynamics to fortify the foundations of sustainable growth.

This study investigates the dynamics of literacy, trust, awareness, loyalty, and corporate sustainability among Social Security Management Agency (BPJS) of Employment. Social Security Management Agency (BPJS) of Employment in West Java, Banten, and Lampung Province, Indonesia. Employing structural equation modeling, the study reveals significant relationships and mediating effects. Literacy emerges as a key factor, positively impacting loyalty and corporate sustainability. Trust is found to directly influence corporate sustainability but not loyalty. Awareness significantly affects both loyalty and corporate sustainability. Notably, loyalty plays a mediating role in the relationships between literacy, awareness, and corporate sustainability. These findings contribute to literacy and engagement models, sustainability frameworks, and mediating models in organizational literature. Practical implications include the recommendation for literacy enhancement programs, multifaceted trust-building strategies, proactive communication campaigns, and loyalty-building initiatives. Future research recommendations encompass longitudinal studies, diverse organizational settings, mixed-methods approaches, exploration of moderating variables, and intervention studies. The research contributes to a nuanced understanding of participant engagement and sustainability perceptions, offering actionable insights for organizations, particularly those in the public sector like Social Security Management Agency (BPJS) of Employment.

The prolonged duration of the Covid epidemic has contributed to the challenging situation faced by land-based Micro, Small, and Medium Enterprises (MSMEs), leading to difficulties in meeting tax obligations. This study aims to identify the factors causing low tax compliance among micro, small, and medium-sized businesses. Employing quantitative methods, the research relies on primary sources and specifically focuses on small and medium-sized companies in Sidoarjo Regency. Purposive sampling was employed, resulting in the inclusion of 164 micro, small, and medium-sized firms meeting the specified criteria. Data analysis was conducted using Structural Equation Modeling Partial Least Square. The study reveals that supply chain sustainability significantly and positively influences taxpayer compliance. Additionally, supply chain sustainability, quality of staff tax services, financial attitudes, and tax comprehension all demonstrate substantial and positive impacts on taxpayer compliance. Indirectly, Supply Chain Sustainability, Tax Employee Service Quality, Financial Attitude, and Tax Understanding exert a significant influence on Development Sustainability in Sidoarjo Regency, East Java Province, Indonesia, through Taxpayer Compliance as an intervening variable for MSMEs. This research contributes to the existing literature by confirming that taxpayer compliance is influenced by Supply Chain Sustainability, Tax Employee Service Quality, Financial Attitude, and Tax Understanding. Furthermore, the study validates the application of the theory of planned behavior in exploring the moderating effect of tax compliance between Supply Chain Sustainability, Tax Employee Service Quality, Financial Attitude, and Tax Understanding on development sustainability, particularly in the context of developing countries.