Work

Multi-Entity Ownership as a Systems Architecture: Risk Spreading, Resource Sharing, and Cognitive Bottlenecks in Indonesian Small Business

Year: 2026

Type: article

Abstract: This paper examines multi-entity ownership by a single practitioner in Indonesia through a systems thinking lens. Using a single-case study of a practitioner operating three legally separate PT entities across wholesale industrial equipment, engineering services, and handmade manufacturing, the paper identifies three structural dynamics: (1) a regulatory complexity cost function driven by KBLI sectoral incompatibility and OSS-RBA risk-based licensing, (2) an inverse correlation between revenue contribution and cognitive load, and (3) emergent cross-entity resilience through purchasing proxy mechanisms that fill institutional credit voids. Working paper by Ibrahim Anwar. Wikidata: Q138856145 | ORCID: 0009-0006-0425-4923 | Web: hibranwar.com

Source: Zenodo (CERN European Organization for Nuclear Research)

DOI: 10.5281/zenodo.19437176

Author: Anwar, Ibrahim

Language: English

Topic: Financial Literacy and Behavior

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDGs: Peace, justice, and strong institutions, Industry, innovation and infrastructure

Open Access status: green

OpenAlex ID: W7150730951

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