Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Journal of Economics and Tourism
Yulita
Institut Keuangan-Perbankan Dan Informatika Asia Perbanas
Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Literasi Keuangan, Inklusi Keuangan Digital, dan Perilaku Keuangan terhadap Kualitas Informasi Akuntansi: Peran Digital Trust: Literasi Keuangan, Inklusi Keuangan Digital, dan Perilaku Keuangan terhadap Kualitas Informasi Akuntansi: Peran Digital Trust Muhammad Lugardo Rio; Yulita; Tiolina Evi Naustapardede
Benefits : Jurnal Ekonomi dan Pariwisata Internasional Vol 3 No 2 (2026): Contemporary Perspectives on Digital Transformation, Halal Economy, and Sustainab
Publisher : Yayasan Penelitian dan Pengabdian Masyarakat Sisi indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69836/benefits-jeti.v3i2.913

Abstract

This study examines the roles of financial literacy, digital financial inclusion, and financial behavior on the quality of accounting information, with digital trust as a moderating condition, among micro, small, and medium enterprises (MSMEs) amid Indonesia's ongoing digital financial transformation. Using a qualitative descriptive approach based on library research and document analysis, secondary data were gathered from peer-reviewed journal articles, official reports of the Financial Services Authority (OJK), and relevant references, then analyzed through qualitative content analysis following the interactive model of Miles, Huberman, and Saldaña. The synthesis indicates that financial literacy supports more accurate and relevant record-keeping, digital financial inclusion contributes to more complete and timely accounting data, and disciplined financial behavior strengthens the consistency and reliability of accounting records. Digital trust is found to strengthen these three relationships, while low digital trust weakens the potential benefits of financial literacy and digital financial inclusion. These findings are formulated as conceptual propositions intended to guide future empirical validation.
Co-Authors Muhammad Lugardo Rio Tiolina Evi Naustapardede