INTELLECTUAL CAPITAL IN MANAGEMENT OF VILLAGE CREDIT INSTITUTIONS TOWARDS BUSINESS SUSTAINABILITY BASED CATUR

Objectives: Business continuity of the Village Credit Institution in Bali is closely related to the customs and culture of Balinese society, which are based on Hinduism. The key to successful intermediation by the Village Credit Institution as a microfinance institution is heavily influenced by local rules strictly adhered to by the Balinese people. The key to competitive advantage for the Village Credit Institution can be seen from the number of strategic resources it possesses, especially immaterial or intangible assets that are not visible on the balance sheet. The research objective is to test the Resource-Based View Theory in relation to intellectual capital and business continuity of the Village Credit Institution, as measured by the philosophy of Catur Purusa Artha. Methods: The research method used to answer the research objectives involved a quantitative test with a Partial Least Square (PLS) approach. Results: The results of the research show that structural capital, social capital, and reputation capital can improve the performance and continuity of the Village Credit Institution. The mediating variable tested in this study is the performance of the Village Credit Institution, which serves as a mediating variable for the effect of structural capital, social capital, and reputation capital on the sustainability of the Village Credit Institution in Bali. Increasing structural capital involves a better understanding of the organizational structure that emphasizes internal control structures and social capital, which includes understanding the common goals of traditional villages. Reputation capital involves maintaining policies that favor indigenous villagers without sacrificing the profitability of the Village Credit Institution.


INTRODUCTION
The Village Credit Institution was established with the aim of encouraging rural community economic development through targeted savings and effective capital distribution, eradicating the debt bondage system, illicit mortgages and other equivalents in rural areas.The key to the successful intermediation of the Village Credit Institution as a microfinance institution is heavily influenced by local rules that are strictly adhered to by the Balinese (Chaves and Claudio, 2006).business continuity The Village Credit Institutions in Bali studied in this study are measured by the Catur Purusa Artha concept.The division of wealth in the philosophy of Hinduism, is divided into three parts which are aimed at carrying out Catur Purusa Artha which are the four goals of life for people in Bali (Trarintya, 2021).The concept of Catur Purusa Artha in sharing company profits is very much in line with the company's orientation which leads to Stakeholder Oriented towards the Sustainability Concept.
The Resource Based View theory reveals that superior company performance is only possible to achieve by mastering and using strategic assets that are vital for competitive advantage and have a strong influence on financial performance and organizational sustainability.The competitive advantage of Village Credit Institutions is influenced by the relationship between Village Credit Institutions and their customers, both creditors and debtors are also relatively unique when compared to existing similar financial institutions.The social relationship between the Village Credit Institution and traditional village residents is closely intertwined so that social trust and social networks are created that allow each individual, whether administrators, supervisors and employees of the Village Credit Institution, as well as the community as Village Credit Institution customers to work together.The social network between the Village Credit Institution and the surrounding community has enabled the Village Credit Institution to gain trust as a place to collect community funds in the form of savings and time deposits.Good social interaction is also an important evaluation basis for the Village Credit Institution in channeling back the funds raised in the form of credit to the community.This research is important to do to obtain evidence that the uniqueness of the intellectual capital owned by Village Credit Institutions, namely structural capital, social capital and The management needs to pay attention to strategic factors, especially the teachings of Catur Purusa Artha to support sustainability.This means that the company is not only focused on financial resources, but also needs to pay attention to the culture of local wisdom.

RESOURCE-BASED VIEW THEORY (RBV)
The development or evolution of the Resource-Based View (RBV) theory was initiated by the opinion of Penrose (1959) who views a company as an organization that manages various productive resources.Some of the resources managed are material and some are immaterial, some are tangible, some are intangible.Penrose (1959), also argued that the same material resources and human resources can be combined in different ways from one company to another, depending on the ideas underlying their use.
Based on the definition put forward by the company, Wernerfelt (1984) put forward a view based on the resources owned by the company (resources-based view) when a company develops a business strategy that can create a sustainable competitive advantage.Basically determined company performance is strongly influenced by internal resources (Barney, 1991).
In order for internal resources owned by a company to have strategic value, they must be rare, difficult to imitate and not easy to replace.sustainability in business practices, in which companies look beyond profits to include social and environmental issues to measure the full cost of doing business.This means that a business must be oriented not only to profit alone, but also to take into account all components of human and environmental costs in running its business.
The use of the implementation of the Catur Purusa Artha philosophy as the embodiment of business sustainability through the triple bottom line in distributing dividendsVillage Credit Institution.The research conducted (Pancadana and Parwata, 2021) found that what underlies business activitiesVillage Credit Institutionare Hindu religious laws or Hindu religious teachings which are based on the Vedic scriptures.Catur Purusa Artha which consists of elements of Dharma, Artha, Kama and Moksa is the basis of business activities, where dharma or goodness must underlie all activities.Village Credit Institution, then seek profit or artha.The profits obtained will only be able to fulfill the wishes or kama of the community.All of that when implemented will lead to happiness which is called moksha.
Sarasamuccaya Sloka 262 which states that the utilization of assets as a result of the efforts of a person or company should be divided by three (Suhardana, 2007).First, Artha is intended for Artha which means that the assets obtained should be partly used again to acquire assets at a later date.Second, Artha is intended to fulfill Kama which means to be enjoyed for the life of those involved in the business.Third, Artha is for the benefit of Dharma which means it is used for good things or social funds for the business environment.Regencies/Cities in Bali, with a total of 1,437 business units.Regional samples were taken proportionally in each district in the Province of Bali.Determination of the sample size was carried out using the Slovin formula and obtained a minimum of 93 Village Credit Institutions, and in this study 100 Village Credit Institutions were taken.The number of samples is 100, referring to the opinion of Hair, et al., (2011) which reveals that a sample of 100 -200 can represent the population.The sampling technique in this study was random, meaning that each member of the population had the same opportunity to be sampled once, but for equity in each district/city, stratified proportional random sampling was taken.

VARIABLE MEASUREMENT
The measurement of research variables is as follows: 1. Structural capital (MST) Structural capital is all the organizational infrastructure of the Village Credit Institution in the Province of Bali which refers to processes and procedures formed from the input of supervisors, administrators and supervisors to support internal processes and value creation in achieving company performance.

Social Capital (MS)
Social capital is knowledge available to Village Credit Institutions in the Province of Bali through and utilized by interactions between individuals and networks of reciprocal relationships.The dimensions used are the relationship with the community, and the relationship with the traditional village.

Reputation Capital (MR)
Reputation Capital is the trust held by Village Credit Institutions in the Province of Bali, which is measured using two dimensions of deposit customer trust and credit customer trust.

DATA ANALYSIS TECHNIQUE
The research instrument test was carried out by testing the validity and reliability of the questionnaire.The research questionnaire is valid if the questions on the questionnaire are able to reveal something that will be measured by the questionnaire.The validity test in this study was carried out by calculating the correlation between each indicator on the total score of the construct showing significant results (<0.05) (Ghozali, 2018: 54).The questionnaire is said to be reliable or reliable if one's answers to statements are consistent or stable from time to time.
To measure reliability, a statistical test of reliable research variables is used if the Cronbach Alpha value is> 0.7 (Ghozali, 2018: 48).
Inferential analysis in this study used the Structural Equation Modeling (SEM) analysis

RESEARCH INSTRUMENT TEST
The data analysis test begins with testing the research instrument, namely by testing the validity and reliability of the instrument, considering that the questionnaire is an important instrument in this study, a valid and reliable instrument is an absolute requirement to obtain relevant research results.According to Sugiyono (2018: 102) a research instrument is a tool used to measure observed natural and social phenomena.

1) Validity test
Validity test is used to measure the validity or validity of a questionnaire.A questionnaire is said to be valid if the questions in the questionnaire are able to reveal something that the questionnaire will measure (Ghozali, 2018: 52).To measure validity in this study, bivariate corrections were made between each indicator score and the total construct score (Pearson's Correlation Coefficients) through the SPSS (Statistical Product and Service Solution) program.If the correlation between each indicator to the total construct score shows significant results, it can be concluded that each question indicator is valid (Ghozali, 2018: 54).

2) Reliability Test
Reliability is a tool for measuring a questionnaire which is an indicator of a variable or construct.A questionnaire is said to be reliable or reliable if one's answers to questions are consistent or stable from time to time (Ghozali, 2018: 47).To measure reliability, the Cronbach Alpha (α) statistical test was used.Ghozali (2018: 48)  Based on Table 4.1 it can be explained that all correlation values between each indicator to the total construct score have a value above 0.3 and a significance value less than 0.05.This value indicates that the items used as indicator questions to measure the variables of structural capital, social capital, reputation capital and performanceVillage Credit Institutionis valid.
Reliability testing using Cronbach's alpha coefficient calculation.Based on Table 1, all statement items have a Cronbach's alpha coefficient value above 0.70 which means that all statement items are categorized as reliable for the variables structural capital, social capital, reputation capital and performanceVillage Credit Institution.12 1) Validity Test validity testcan be known from the results of convergent validity and discriminant validity calculated using PLS.

Convergent Validity Test
The value of the convergent validity model is known from the factor loading value and the AVE (average variance extracted) value.Table 4.4 below shows that the loading factor value is between 0.684 and 0.883, which means it exceeds 0.50 according to the recommendation of Fornell and Larcker (1981) and the AVE value of all variables is above 0.50.This figure shows that all measurement indicators meet the provisions of convergent validity and each of these indicators is valid in measuring the variable concerned.

2)Discriminant Validity
The discriminant validity test was carried out by the Heterotrait-Monotrait test.If the value of the Heretroit-Monotrait Ratio (HTMT) is <0.90 then a construct has good discriminant validity.The results of the HTMT discriminant variability test can be seen in Table 4.5 below.Based on Table 3, the HTMT value is below 0.9,then it can be stated that all constructs have discriminant validity based on HTMT calculations.

RELIABILITY TEST
Reliability testing is calculated using PLS through internal consistency reliability.For internal consistency reliability, the value of composite reliability and cronbach's alpha must be higher or equal to 0.7.Table 4 below shows that the results of composite reliability and cronbach's alpha are greater than 0.7, which means that the five variables have consistent and reliable results.

EVALUATION OF THE INNER MODEL (STRUCTURAL MODEL)
This evaluation step is carried out to confirm the theoretical model as outlined in the structural research model, Chin (33).Here, the structural evaluation model is through three indicators: R2, Predictive Relevance (Q2) and Goodness of Fit (GoF).

R2 value
The R2 value in this PLS calculation represents the amount of variance contained in the model.The value of R2 in this study is listed in Based on Table 5 above, it can be seen that:

Predictive Relevance (Q2)
The Q2 predictive relevance value in a structural model is used to measure how well the observed values produced by the model and also the parameter estimates.The Q2 value in this study is calculated using the following formula: This value means that the magnitude of the contribution of the variables of Structural Capital, Social Capital, Reputation Capital, and Village Credit Institution Performance as a whole to the Sustainability of Village Credit Institutions is 92.50 percent.While the remaining 7.5 percent is the contribution of other variables not included in this research model.

Goodness of Fit (GoF)
GoF is divided into small (0.1), medium (0.25) and large (0.36) (Ghozali and Latan, 2012).This study has a GoF of 0.668.Because the GoF value of this study is > 0.36, this research model is very good and able to represent data according to the theory used.Table 4.8 shows the calculation of the Goodness of Fit (GoF) value.

Bootstrapping results
Source: Prepared by Authors (2024) Based on Figure 1 and Figure 2 it can be concluded that: 1. Structural capital has a positive effect on the performance of Village Credit Institutions, because it has a t-statistical value of 2.394 which is greater than the t-   Baron and Kenny (1986) Based on Table 7above, it is known that the performance of Village Credit Institutions has a partial mediating influence in the relationship between structural capital, social capital and reputation capital with the Sustainability of Village Credit Institutions.It showsthat the eighth, ninth and tenth hypotheses in this study were accepted.
The results of testing the hypothesis above are summarized in Table 8 below.Reputation Capital is a policyVillage Credit Institutionin givinghigh interest on deposits

Intellectual
Capital in Management of Village Credit Institutions Towards Business Sustainability Based Catur Purusa Artha ___________________________________________________________________________ Rev. Gest.Soc.Ambient.| Miami | v.18.n.3 | p.1-28 | e07013 | 2024.4 reputational capital, can create a comparative advantage for Village Credit Institutions.The strategic resource variable in this study is focused on the capital of the Village Credit Institution which is intangible in nature (intangible assets), but has become entrenched in the daily life of indigenous peoples in Bali.The sustainability of the business of Village Credit Institutions that implement the Triple Bottom Line theory in profit sharing (dividend policy) in this study will be seen from a local cultural perspective, namely the implementation of the Catur Purusa Artha philosophy in relation to Sarasamuccaya Sloka 262 which already existed and developed in Bali before the Triple theory The bottom line is introduced.Based on the description above, the purposeresearch is forempirically examine and analyze the effect of the components of intellectual capital, namely structural capital, social capital and reputational capital on the performance and sustainability of Village Credit Institutions in the Province of Bali.This research is expected to contribute to policies for Village Credit Institutions.In determining the management policy of Village Credit Institutions in Bali.
CONCEPT OF IMPLEMENTING THE CATUR PURUSHA ARTHA CULTURE AS A MEASUREMENT OF BUSINESS SUSTAINABILITY Companies must show their balanced responsibilities to 3P (Elkington.1997), namely Profit, People and Planet which states: Triple Bottom Line framework advances the goal of

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able to build up more retained earnings (Artha for Artha), provide larger funds to customary villages and social funds (Artha for Dharma) and provide higher incentives to supervisors, administrators and employees.The skills of the management and employees of the Village Credit Institution in working with the community accompanied by the same perception of the goals and values of the Village Credit Institution will cause the customer who is also the owner of the Village Credit Institution to increase their loyalty.High customer loyalty then triggers an increase in capital, profitability and liquidity assets which are indicators of financial performance.Based on the description above, there are ten hypotheses developed in this study, namely: H1 : Structural Capital has a positive effect on the performance of Village Credit Institutions.H2 : Social Capital has a positive effect on the performance of Village Credit Institutions.H3 : Reputation Capital has a positive effect on the performance of Village Credit Institutions.H4: The better performance of Village Credit Institutions makes the sustainability of Village Credit Institutions increase.H5 : Structural Capital has a positive effect on the sustainability of Village Credit Institutions.H6 : Social Capital has a positive effect on the sustainability of Village Credit Institutions.H7 : Reputation Capital has a positive effect on the sustainability of Village Credit Institutions.
4. Performance of Village Credit Institutions (KK)PerformanceVillage Credit Institutionis something that is produced or the results of work achieved from an organizational effort in a certain period with reference to established Intellectual Capital in Management of Village Credit Institutions Towards Business Sustainability Based Catur Purusa Artha ___________________________________________________________________________ Rev. Gest.Soc.Ambient.| Miami | v.18.n.3 | p.1-28 | e07013 | 2024.9 standards.PerformanceVillage Credit Institutionmeasured based on service performance, physical performance and financial performance.5.Sustainability of Village Credit Institutions (KL)Business Sustainability is the implementation of the Village Credit Institution's policy towards social and environmental responsibility.This variable is measured based on the implementation of Catur Purusa Artha which are the four life goals of Hindus.In this study the measurements used three dimensions(Suhardana, 2007; Ramantha, 2014):1.Artha for Artha (AA)2.Artha for Dharma (AD)3.Artha for Kama (AK)In measuring these three dimensions, data is collected from the expenses of Village Credit Institutions aimed at providing welfare to administrators, supervisors and employees, expenses for the benefit of traditional villages, and distribution of Village Credit Institution profits in accordance with Regional Regulation No.3 2017 year.The Capital Reserve of 60 percent is Artha for Artha.The 20 percent Village Community Empowerment and Development Fund and the 5 percent Social Fund are Artha for Dharma.Meanwhile, 10 percent of Production Services is Artha for Kama.Apart from profit sharing, the implementation of Catur Purusa Artha can also be seen from the allocation of costs or expenses in the Village Credit Institution Profit-Loss report which is used for Dharma (social funds and community empowerment) and Kama (incentives and the like).
tool with the Partial Least Square (PLS) approach.Hypothesis testing is carried out on the Inner model which shows the strength of the estimation of the relationship between latent variables Intellectual Capital in Management of Village Credit Institutions Towards Business Sustainability Based Catur Purusa Artha ___________________________________________________________________________ Rev. Gest.Soc.Ambient.| Miami | v.18.n.3 | p.1-28 | e07013 | 2024.10 (structural model).The outer model shows the latent variable which is represented by the indicator or manifest variable (measurement model), as well as the weight relation where the case value of the latent variable can be estimated.

4. 2
OUTER MODEL EVALUATION Outer model assessment is carried out to determine the validity and reliability of research indicators and latent variables.Validity is known by using convergent validity and discriminant validity.While reliability is known by using the value of the reliability of indicators and the value of internal consistency reliability.Intellectual Capital in Management of Village Credit Institutions Towards Business Sustainability Based Catur Purusa Artha ___________________________________________________________________________ Rev. Gest.Soc.Ambient.| Miami | v.18.n.3 | p.1-28 | e07013 | 2024.

1.
The diversity (variance) of the Village Credit Institution (KK) Performance variable can be explained by the Structural Capital, Social Capital, and Reputation Capital variables of 49 percent and the remaining 51 percent is explained by other variables outside the research model.2. The diversity (variance) of the 85.2 percent Village Credit Institution Sustainability variable can be explained by the variables Structural Capital, Social Capital, Reputation Capital, and Village Credit Institution Performance.While the remaining 14.8 percent is the contribution of other variables outside the research model.

Figure 1
Figure 1 PLS Algorithm Results Information Structural Capital has a positive effect on the performance of Village Credit Institutions (H1) Social Capital has a positive effect on the performance of Village Credit Institutions (H2) Reputation Capital has a positive effect on the performance of Village Credit Institutions (H3) The performance of Village Credit Institutions has a positive effect on the sustainability of Village Credit Institutions (H4) Structural Capital has a positive effect on the sustainability of Village Credit Institutions (H5) Social Capital has a positive effect on the sustainability of Village Credit Institutions (H6) Reputation Capital has a positive effect on the sustainability of Village Credit Institutions (H7) The performance of Village Credit Institutions mediates the effect of Structural Capital on the sustainability of Village Credit Institutions (H8) The performance of Village Credit Institutions mediates the influence of Social Capital on the sustainability of Village Credit Institutions (H9) The performance of Village Credit Institutions is able to mediate the effect of Reputation Capital on the sustainability of Village Credit Institutions (EFFECT OF STRUCTURAL CAPITAL ON THE PERFORMANCE OF VILLAGE CREDIT INSTITUTIONS The results of the study show that structural capital influences the performance of Village Credit Institutions.These findings indicate that Village Credit Institutions in Bali have an organizational culture capable of implementing the vision, mission and goals of Village Credit Institutions which causes managers and all employees to work hard to advance Village Credit Institutions.The role of Bendesa Adat in the organizational structure who acts as a supervisor has an interest in directing the policies of the Village Credit Institution to produce effective and efficient services.The purpose of establishing a Village Credit Institution is well understood by managers and employees, namely the Village Credit Institution was established to maintain the cultural function of traditional villages, the management and employees of the Village Credit Institution will try and have a high commitment to approaching the community, both as depositors and as debtors to take advantage of the Village Credit Institution as a financial intermediary institution Intellectual Capital in Management of Village Credit Institutions Towards Business Sustainability Based Catur Purusa Artha ___________________________________________________________________________ Rev. Gest.Soc.Ambient.| Miami | v.18.n.3 | p.1-28 | e07013 | 2024.19 that is profitable and eases the burden on the community.These practices have made the Village Credit Institution progress and develop in an effort to prosper the indigenous villagers.5.2 THE INFLUENCE OF SOCIAL CAPITAL ON THE PERFORMANCE OF VILLAGE CREDIT INSTITUTIONS The results of the study found that social capital has a positive effect on the performance of village credit institutions.The research findings show that the skills of Village Credit Institution administrators and employees in working with the community coupled with clear perceptions and commitments about the goals and values of Village Credit Institutions lead to good performance.Village Credit Institutionmore increasing.The skills of the management and employees of the Village Credit Institution in working with the community make the community feel close to the Village Credit Institution.This closeness and trust is then manifested by the loyalty of the community to save funds and seek credit at the Village CreditInstitution, so that the assets of the Village Credit Institution continue to increase and their ability to extend credit also increases.The increase in assets and loan disbursement is a potential for increasing the profits of Village Credit Institutions.The existence of social sanctions at the Village Credit Institution for debtors who have bad credit has caused the number of credit disbursements to continue to increase from year to year.These social sanctions also increase the efficiency of Village Credit Institutions due to the low risk of bad credit owned by Village Credit Institutions.This encourages the customary village residents to be diligent in carrying out their obligations in the form of paying interest and loan principal which then reduces the cost of writing off bad debts, so that the efficiency of the Village Credit Institution increases and is able to improve the performance of the Village Credit Institution as a whole.5.3THE EFFECT OF REPUTATION CAPITAL ON THE PERFORMANCE OF VILLAGE CREDIT INSTITUTIONSThe results of the study found that Reputation Capital has a positive effect on the Performance of Village Credit Institutions.This result indicates Reputation Capital ownedVillage Credit Institutionable to improve performanceVillage Credit Institution.
to human knowledge and experience and the technology used.Intellectual capital seen from a broader spectrum is the ideas and perceptions of the inmaterial asset component of an organization.In this study, the intellectual capital tested is structural employees in an organization.In the context of Village Credit Institutions in Bali, Social capital functions as the glue that binds all elements of society.In social capital, there is a need for the value of sharing between each member of the community, organizing roles in the community which are presented in personal relationships, there is mutual trust and social responsibility.There are several references to the values and elements of social capital, including participative attitudes, attitudes that pay attention to each other, give and take, trust each other and are strengthened by the values and norms that support it.Social involvement of supervisors, administrators and employeesVillage Credit Institutionvery intense with the local indigenous village community who are customersVillage Credit Institution, being a trigger for efforts to achieve common goals as a community so that through the Village Credit Institutions can implement of Catur Purusa Artha.Reputation resources are closely related to public trust in the company.Trust is a mutual goodness which all social relations depend on.Trust is also a basis of behavior, which motivates loyalty and relationships based on solidarity.Anisa's research (2016)concluded that a company's reputation is needed to increase purchases.When consumers do not trust a company, consumers will choose another company.Trust in the company will give back to those who trust, both financially and non-financially.Village Credit Institutionin Bali, the good reputation of Village Credit Institutions towards customers, both depositors and creditors will enable Village Credit Institutions to be Intellectual Capital in Management of Village Credit Institutions Towards Business Sustainability Based Catur Purusa Artha ___________________________________________________________________________ Rev. Gest.Soc.Ambient.| Miami | v.18.n.3 | p.1-28 | e07013 | 2024.
H8 : The performance of Village Credit Institutions is able to mediate the effect of Structural Capital on the sustainability of Village Credit Institutions.H9: The performance of Village Credit Institutions is able to mediate the influence of Social Capital on the sustainability of Village Credit Institutions.H10: The performance of Village Credit Institutions is able to mediate the effect of Reputation Capital on the sustainability of Village Credit Institutions.
Intellectual Capital in Management of Village Credit Institutions Towards Business Sustainability Based Catur Purusa Artha ___________________________________________________________________________ Rev. Gest.Soc.Ambient.| Miami | v.18.n.3 | p.1-28 | e07013 | 2024.8 3 RESEARCH METHODS 3.1 LOCATION AND RESEARCH SAMPLE Research conducted onVillage Credit Institutionin Bali Province in 2022.The population in this research is Village Credit Institutions that will operate in 2022 in all states that a construct or variable is said to be reliable if it gives a Cronbach Alpha value > 0.7.Following are the results of testing the validity and reliability of the research variables.Results of Testing the Validity and Reliability of Research Instruments Structural Capital, Social Capital, Reputation Capital and Reputation Variables Intellectual Capital in Management of Village Credit Institutions Towards Business Sustainability Based Catur Purusa Artha ___________________________________________________________________________ Rev. Gest.Soc.Ambient.| Miami | v.18.n.3 | p.1-28 | e07013 | 2024.11 Table 1

Table 2
Convergent Validity

Table 4
Reliability Test

Table 5 R
Square (R2) table of 1.96 and a coefficient value of 0.303.This shows that the second hypothesis in this study is The performance of Village Credit Institutions has a positive influence on the Sustainability of Village Credit Institutions.Because it has a t-statistic value of 16.526 which is greater than the t table of 1.96 and a coefficient value of 0.883.This shows that the fourth hypothesis in this study is accepted.Intellectual Capital in Management of Village Credit Institutions Towards Business Sustainability Based Catur Purusa Artha Structural capital has a positive effect on the Sustainability of Village Credit Institutions, because it has a t-statistical value of 3.401 which is greater than the t-table of 1.96 and a coefficient value of 0.394.This shows that the fifth hypothesis in this study is accepted.6. Social capital has a positive effect on the sustainability of Village Credit Institutions, because it has a t-statistical value of 2.124 which is greater than the t-table of 1.96 and Testing this hypothesis also wants to know the relationship between variables influenced by mediating variables.The relationship between the variables of structural capital, social capital and reputation capital with the Sustainability of Village Credit Institutions is mediated by the performance of Village Credit Institutions shown in the schematic in Table.

Table 7
Testing of Mediation Variables