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Financial Technology for Strengthening MSME Financial Management: A Systematic Literature Review (PRISMA) 2021-2025 Kiki Anggraeny; Rischa Meiyani; Haryono Haryono; Maria Septijantini Alie
Jurnal Studi Pemerintahan dan Akuntabilitas Vol 6 No 1 (2026): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jastaka.v6i1.6038

Purpose: This study aims to systematically examine the role of Financial Technology (FinTech) in strengthening financial management practices among Micro, Small, and Medium Enterprises (MSMEs), particularly in improving access to finance, cash flow management, and transparency.Research Methodology: This study adopts a Systematic Literature Review (SLR) approach based on the PRISMA protocol. Peer-reviewed journal articles published between 2021 and 2025 were retrieved from the Scopus database using predefined keywords related to FinTech, financial management and MSMEs. The selected studies were analyzed through content analysis to identify patterns, mechanisms, and research gaps in the adoption of FinTech and MSMES financial management.Results: The findings indicate that FinTech significantly enhances MSMES financial management through digital payment systems, digital lending platforms, accounting information systems, and data-driven financial tools. FinTech adoption improves transaction efficiency, the accuracy of financial records, access to alternative financing, and overall financial resilience. Financial and digital literacy are critical factors influencing successful FinTech utilization.Conclusions: FinTech serves as a strategic enabler of MSME financial management and business sustainability. Effective integration, supported by adequate literacy and regulatory support, enhances financial performance and resilience of the sector. Policymakers should promote inclusive fintech ecosystems.Limitations: This review was limited to English-language publications and cross-sectional studies, restricting insights into long-term effects.Contribution: This synthesis of recent evidence offers valuable insights for academics, policymakers, and practitioners in developing inclusive digital financial solutions.

Determination of Managerial Ownership, Firm Size, and Profitability on Firm Value Jakarta Islamic Index Subhan Aziz; Andi Surya; Hasbullah Hasbullah; Maria Septijantini Alie; Megasari Megasari
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 3 (2026): January
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i3.5481

Purpose: This study aims to analyze the influence of Managerial Ownership (MOWN), Firm Size (SIZE), and profitability (ROA) on Firm Value (EPS) of companies listed in the Jakarta Islamic Index (JII) on the Indonesia Stock Exchange during the 2019–2024 period. Methodology/approach: The research was conducted on 30 companies included in the JII, with purposive sampling used to select eight companies observed over six years, resulting in 48 research samples. This study applied a quantitative research method using data collected from annual financial reports. The analysis was performed using multiple linear regression with the SPSS software. Results/findings: The findings show that Managerial Ownership (MOWN) has a positive and significant effect on Firm Value (EPS), Firm Size (SIZE) has no significant effect, and profitability (ROA) has a positive and significant effect. Simultaneously, MOWN, SIZE, and ROA have a positive and significant effect on Firm Value (EPS). Conclusions: The results indicate that managerial ownership and profitability are the most important factors to consider for improving EPS, whereas firm size does not significantly determine firm value. Limitations: This study is limited to companies listed in the Jakarta Islamic Index (JII) during the 2019–2024 period, which may reduce the generalizability of the findings to other sectors or indices. Contribution: This study contributes to financial management studies by providing empirical evidence of the role of ownership structure and profitability in shaping firm value. This study is useful for investors, policymakers, and academics focusing on Islamic capital markets and corporate governance.

The Effect of Motivation, Leadership Style, and Work Discipline on Employee Performance Sugesti Nadya; Armalia Reny WA; Yudhinanto CN; M. Renandi Ekatama Surya; Susi Indriyani; Hasbullah Hasbullah; Desmon Desmon; Maria Septijantini Alie
Journal of Multidisciplinary Academic and Practice Studies Vol. 4 No. 3 (2026): August
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jomaps.v4.n3.p165-176.2026

Purpose: This study aimed to investigate the influence of motivation, leadership style, and work discipline on employee performance at the Administrative Bureau of the Regional Secretariat of Lampung Province, Indonesia. Research Methodology: This study used a quantitative descriptive approach. Data were collected from 96 civil servants using structured questionnaires measured on a five-point Likert scale. Instrument validity was assessed using Pearson product-moment correlation, and reliability was confirmed using Cronbach's alpha. Results: The coefficient of determination (R²) was 0.981, indicating that motivation, leadership style, and work discipline together explained 98.1% of the variance in employee performance. The F-test showed a statistically significant simultaneous effect (F = 1,596.868; p < 0.05). Partial t-tests revealed that leadership style (β = 1.060; t = 17.439; p < 0.05) and work discipline (β = 0.736; t = 9.320; p < 0.05) positively and significantly affected performance, whereas motivation had a significant negative partial effect (β = −0.517; t = −6.174; p < 0.05). Conclusions: Leadership and discipline strongly drive performance in this bureaucratic setting, whereas intrinsic motivation may be less effective due to formal control mechanisms. Limitations: The study was limited to one bureau and cross-sectional data; thus, the results may not be generalized broadly. Other contextual factors may influence the negative effects of motivation. Contributions: Highlights the need for HR policies that balance motivation with leadership and discipline to optimize civil servant performance.

Financial Technology for Strengthening MSME Financial Management: A Systematic Literature Review (PRISMA) 2021-2025 Kiki Anggraeny; Rischa Meiyani; Haryono Haryono; Maria Septijantini Alie
Jurnal Studi Pemerintahan dan Akuntabilitas Vol 6 No 1 (2026): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jastaka.v6i1.6038

Purpose: This study aims to systematically examine the role of Financial Technology (FinTech) in strengthening financial management practices among Micro, Small, and Medium Enterprises (MSMEs), particularly in improving access to finance, cash flow management, and transparency.Research Methodology: This study adopts a Systematic Literature Review (SLR) approach based on the PRISMA protocol. Peer-reviewed journal articles published between 2021 and 2025 were retrieved from the Scopus database using predefined keywords related to FinTech, financial management and MSMEs. The selected studies were analyzed through content analysis to identify patterns, mechanisms, and research gaps in the adoption of FinTech and MSMES financial management.Results: The findings indicate that FinTech significantly enhances MSMES financial management through digital payment systems, digital lending platforms, accounting information systems, and data-driven financial tools. FinTech adoption improves transaction efficiency, the accuracy of financial records, access to alternative financing, and overall financial resilience. Financial and digital literacy are critical factors influencing successful FinTech utilization.Conclusions: FinTech serves as a strategic enabler of MSME financial management and business sustainability. Effective integration, supported by adequate literacy and regulatory support, enhances financial performance and resilience of the sector. Policymakers should promote inclusive fintech ecosystems.Limitations: This review was limited to English-language publications and cross-sectional studies, restricting insights into long-term effects.Contribution: This synthesis of recent evidence offers valuable insights for academics, policymakers, and practitioners in developing inclusive digital financial solutions.

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