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All Journal Al-Kharaj: Journal of Islamic Economic and Business
Riska Pratiwi
Sekolah Tinggi Ilmu Ekonomi Enam Enam Kendari
Economics, Econometrics & Finance

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Optimization of Sustainable Financial Management Based on Technology-Based Record-Keeping Systems in Order to Improve MSME Business Income in Konawe Regency kusman paluala; Adwi; Andi M Budihard3; Riska Pratiwi
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i3.11918

Abstract

The urgency of this research is driven by the low financial literacy and adoption of digital record-keeping among MSMEs in Konawe Regency, which results in unmeasured cash flow management and difficult access to formal financing. This phenomenon hinders business sustainability amidst the competitive digital market. This study aims to develop and validate a technology-based, adaptive Sustainable Financial Management Model for local MSMEs. UsingSequential Exploratory Mixed MethodThe initial stage involved a qualitative exploration of barriers to technology adaptation using NVivo 12 on 12 key informants. Next, quantitative validation was conducted through model testing with SmartPLS 4 (SEM) to measure the effect of the recording system on significantly increasing revenue in a sample of 100 MSMEs in Konawe Regency. The results of the NVivo analysis identified three main clusters of barriers: technology anxiety (tech-anxiety), local feature limitations, and infrastructure instability. Meanwhile, the SEM-PLS test results prove thatTechnology-Based Record-Keeping Systemshas a positive and significant effect on Sustainable Financial Management, and Sustainable Financial Management has a significant effect on Increasing Business Revenue. Sustainable Finance acts as a strong partial mediator. Strategically, this research supports the 3rd and 5th Asta Cita Programs related to strengthening the people's economy through digitalization and contributes to SDGs points 8 and 9.
Co-Authors Adwi Andi M Budihard3 Kusman Paluala