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All Journal JURNAL LENTERA BISNIS Journal of Applied Agricultural Science and Technology
Brilliani Raras Sakapuspa
Universitas Pembangunan Nasional Veteran Jawa Timur
Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Social Sciences

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PENGARUH LITERASI KEUANGAN DAN DIGITALISASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN UMKM Brilliani Raras Sakapuspa; Abdul Wahab; Irna Hidayah; Wina Sari Asmara; Raden Hebat Kurnia
JURNAL LENTERA BISNIS Vol. 15 No. 2 (2026): JURNAL LENTERA BISNIS, Mei 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i2.2399

Abstract

This study aims to analyze the influence of financial literacy and accounting digitalization on the quality of financial reports of Micro, Small, and Medium Enterprises (MSMEs). The quality of financial reports is a crucial aspect in business management because it forms the basis for business decision-making, performance evaluation, and access to financing sources. However, many MSMEs still face obstacles in preparing accurate and standardized financial reports. Financial literacy and accounting digitalization are seen as factors that can improve the quality of financial reports by increasing financial understanding and utilizing technology in the financial recording and reporting process. This study uses a quantitative approach with a survey method. Data were obtained by distributing questionnaires to MSMEs who served as research respondents. The sampling technique used purposive sampling with certain criteria according to the research objectives. Data analysis was carried out through validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and coefficients of determination (R²) to examine the influence of independent variables on the dependent variable. The results show that financial literacy has a positive and significant effect on the quality of MSME financial reports. Accounting digitalization has also been shown to have a positive and significant effect on the quality of MSME financial reports. Furthermore, financial literacy and accounting digitalization simultaneously have a positive and significant impact on the quality of MSME financial reports.
Navigating Market Volatility through Processing: A Mixed-Methods Study on Value Capture and Business Model Adaptation in Arabica Coffee Farming Mubarokah Mubarokah; Brilliani Raras Sakapuspa; Aulia Nurul Hikmah; Putra Astaman; Ummu Liyana binti Abdul Aziz
Journal of Applied Agricultural Science and Technology Vol. 10 No. 3 (2026): Articles in Press
Publisher : Green Engineering Society

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55043/jaast.v10i3.513

Abstract

Recent shifts in Arabica coffee processing before sale stem from declining farmer profitability caused by low harvest-season prices. This study maps farmer group operations onto a business model canvas and measures the added value of coffee processing. Conducted from January to June 2023 in Trawas District, Mojokerto Regency, East Java Province, was deliberately chosen for its relevance. A mixed-methods approach was used, integrating qualitative analysis with quantitative description. Data were analyzed using value-added calculations and the Business Model Canvas. The findings reveal a modest value-added ratio of 30.1% for green bean processing in Trawas Subdistrict. By contrast, coffee powder processed using the natural method yields a high value-added ratio of 48.75% (IDR 9,750.00). These findings demonstrate that producing Arabica ground coffee generates more added value than processing green beans, primarily due to longer processing times and premium output prices. Nevertheless, the coffee processing business system remains outdated. Broader participation in extension activities is expected to enhance farmers' knowledge, leading to increased productivity in Arabica coffee enterprises.
Co-Authors Abdul Wahab Aulia Nurul Hikmah Irna Hidayah Mubarokah Mubarokah Putra Astaman Raden Hebat Kurnia Ummu Liyana binti Abdul Aziz Wina Sari Asmara