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All Journal Journal of Artificial Intelligence and Digital Business Studi Akuntansi dan Bisnis Indonesia
Fadhoilus Shofi
Institut Teknologi dan Bisnis Tuban
Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering

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Transformasi Transaksi Keuangan Digital: Pengaruh Penggunaan Sistem Pembayaran Non-Tunai terhadap Kinerja Keuangan UMKM di Kabupaten Pamekasan Fadhoilus Shofi; Wahyu Agung Setio Prabowo; Amalia Rosada
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.8984

Abstract

This study aims to examine the effect of non-cash payment systems on the financial performance of food and beverage MSMEs in Pamekasan Regency. The research background highlights the growing digitalization of transactions through QRIS, digital wallets, and mobile banking, prompting MSME actors to adopt more efficient, secure, and documented payment methods. A quantitative explanatory approach was employed, using purposive sampling to select 110 MSME owners who had utilized non-cash payments for at least one year. Primary data were collected via Likert-scale questionnaires, and analysis involved validity and reliability tests, classical assumption tests, and simple linear regression. The findings indicate that non-cash payments positively and significantly influence MSME financial performance, with a regression coefficient of 0.137, a significance value of 0.000, and an R Square of 0.308. This suggests that non-cash payment adoption accounts for 30.8% of the variance in MSME financial performance, while 69.2% is explained by other factors outside the model. The results demonstrate that non-cash payments not only function as alternative transaction methods but also enhance financial management, accelerate transactions, increase customer trust, and support improvements in sales, profit, and business assets. The findings theoretically reinforce the Technology Acceptance Model, Diffusion of Innovation, and Resource-Based View, highlighting the crucial role of digital capabilities in enhancing MSME performance. The study implies that integrating non-cash payments into daily operations can serve as a strategic tool for financial management and competitiveness in the digital economy era.
Financial Resilience of Food and Beverage SMEs in the VUCA Era: Qualitative Study in Tuban Fadhoilus Shofi
Studi Akuntansi dan Bisnis Indonesia Vol 2 No 3 (2026): July
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Sekolah Tinggi Ilmu Ekonomi Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/sabi.v2i3.532

Abstract

Purpose: This study explores how food and beverage MSMEs build financial resilience in the VUCA era through everyday financial practices, digital transactions, working capital discipline, and crisis-oriented decision making. Methodology/approach: A qualitative case study design was used. Data were collected through semi-structured interviews, observation, and document review involving selected MSME owners or managers in Tuban Regency. The data were analyzed using thematic analysis with triangulation and member checking. Results/findings: The findings show that MSME financial resilience is formed through five practices: separating business and household cash, maintaining flexible working capital, adapting prices and procurement, using fintech for transaction records, and relying on supplier-customer networks during uncertainty. Conclusions: Financial resilience in a VUCA environment is not merely determined by the size of capital, but by disciplined cash behavior, adaptive capability, digital financial literacy, and the ability to interpret market signals. Limitations: This study is limited to food and beverage MSMEs in Tuban Regency and uses qualitative interpretation based on selected informants. Contribution: The article contributes a context-based qualitative explanation of MSME financial resilience and offers practical guidance for MSME assistance programs.
Co-Authors Amalia Rosada Wahyu Agung Setio Prabowo