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All Journal Indonesian Journal of Business and Entrepreneurship Research
Zainuddin Zainuddin
Universitas Islam Negeri Palopo, Indonesia
Economics, Econometrics & Finance Social Sciences

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Public Financial Accountability, Technological Access, and Innovation Capability among Digitally Engaged MSMEs in Indonesia Zainuddin Zainuddin; Arzal Syah; Nurfadilah Nurfadilah
Indonesian Journal of Business and Entrepreneurship Research Vol. 4 No. 3 (2026): Vol. 4, No. 3, August 2026: Indonesian Journal of Business and Entrepreneurship
Publisher : Department of Business and Entrepreneurship, Faculty of Economics and Business, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/ijober.v4i3.386

Abstract

This study examines the associations among Public Financial Accountability (PFA), Technological Access (TA), and Innovation Capability (IC) among digitally engaged Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. Drawing on the Resource-Based View (RBV), the study examines whether PFA is associated with TA and IC and whether TA mediates the association between PFA and IC. A quantitative cross-sectional survey was conducted using an online questionnaire administered to digitally engaged MSMEs. Using non-probability accidental sampling, data were obtained from 215 respondents. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results indicate a positive association between PFA and IC (β = 0.852, SE = 0.087, t = 9.795, p < 0.001) and between PFA and TA (β = 0.887, SE = 0.036, t = 24.634, p < 0.001). In contrast, TA was not significantly associated with IC (β = 0.069, SE = 0.097, t = 0.715, p = 0.475). The indirect association between PFA and IC through TA was also not statistically significant (β = 0.061, SE = 0.086, t = 0.712, p = 0.476). These findings indicate that technological access alone may not be sufficient to explain variation in innovation capability among digitally engaged MSMEs. Given the cross-sectional design and non-probability sampling approach, the findings are interpreted as statistical associations rather than causal effects.
Co-Authors Arzal Syah Nurfadilah Nurfadilah