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All Journal Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Novia Prasiantiwi
Universitas Mohammad Husni Thamrin
Economics, Econometrics & Finance

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The Influence of Accounting Literacy and the Digitalization of Financial Record-Keeping on the Business Resilience of Culinary MSMEs in Kramat Jati District, with Accounting Information Quality as a Mediating Variable Novia Prasiantiwi; Neneng Suryani; Reni Febrianti
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 7 No. 2 (2026): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v7i2.3994

Abstract

This study examines the effects of accounting literacy and financial recordkeeping digitalization on business resilience among culinary MSMEs in Kramat Jati District and tests accounting information quality as a mediating variable. A quantitative approach was applied using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4. Data were collected through questionnaires from 100 culinary MSME owners in Kramat Jati District. The results show that Accounting Literacy and Digitalization of Financial Recording do not significantly affect Business Resilience, while Digitalization of Financial Recording has a positive and significant effect on Accounting Information Quality, with a coefficient of 0.540, T-statistic of 1.998, and P-value of 0.046. Accounting Information Quality does not significantly affect Business Resilience. The R^2 values are 0.859 indicates that 85.9% of the variation for Accounting Information Quality and 0.506 indicates that 50.6% of the variation for Business Resilience. The indirect-effect tests indicate that accounting information quality does not mediate the effects of accounting literacy or financial recordkeeping digitalization on business resilience. These findings indicate that digitalization is more evident in shaping accounting information quality than in directly explaining business resilience.
Co-Authors Neneng Suryani Reni Febrianti