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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.
Value Addition and Business Model Adaptation in Arabica Coffee Processing: A Mixed-Methods Study Mubarokah Mubarokah; Putra Astaman; Aulia Nurul Hikmah; Brilliani Raras Sakapuspa; Ummu Liyana binti Abdul Aziz
Journal of Applied Agricultural Science and Technology Vol. 10 No. 3 (2026): Journal of Applied Agricultural Science and Technology
Publisher : Green Engineering Society

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

Abstract

Although Arabica coffee prices may be favorable in certain periods, increased production during peak harvest seasons can create excess supply and expose farmers to price declines, particularly when farmers rely mainly on selling coffee cherries or green beans with limited value addition. Therefore, downstream processing is needed to capture higher added value and reduce farmers’ vulnerability to market volatility. This study aims to analyze the added value generated from Arabica coffee processing and map the business model adaptation of farmer groups in Trawas District, Mojokerto Regency, East Java Province. The study was conducted from January to June 2023 using a mixed-methods approach that combined quantitative value-added analysis with qualitative Business Model Canvas mapping. The Hayami method was used to calculate value added, while interviews, field observations, and focus group discussions identified business model components and development strategies. The results show that processing red coffee cherries into green beans generated an added value of IDR 4,975.00/kg with a value-added ratio of 39.48%, indicating a moderate level of value creation. In contrast, processing green beans into ground coffee generated a much higher added value of IDR 102,250.00/kg with a value-added ratio of 90.88%, indicating a high level of value creation. These findings demonstrate that downstream processing into ground coffee provides substantially greater economic benefits than green bean processing. Practically, farmer groups need to strengthen processing capacity, product quality control, packaging, branding, digital marketing, and institutional partnerships to capture higher value and reduce vulnerability to price fluctuations caused by excess supply during peak harvest periods.
Co-Authors Abdul Wahab Aulia Nurul Hikmah Irna Hidayah Mubarokah Mubarokah Putra Astaman Raden Hebat Kurnia Ummu Liyana binti Abdul Aziz Wina Sari Asmara