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All Journal E-Jurnal Akuntansi
Luky Patricia Widianingsih
School of Business and Management, Universitas Ciputra Surabaya, Indonesia
Economics, Econometrics & Finance

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Does Fintech Affect MSME Performance? The Mediating Roles of Transparency and Financial Literacy Jane Angelica Phieter; Luky Patricia Widianingsih
E-Jurnal Akuntansi Vol. 36 No. 7 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i07.p05

Abstract

The MSME sector serves as a vital pillar of the national economy, yet its business sustainability is often hindered by suboptimal management practices. This study aims to evaluate the impact of financial technology adoption on MSME performance through the mediating roles of transparency and financial literacy. Data were gathered from 130 MSME owners in Surabaya via purposive sampling and analyzed using SEM-PLS. Findings reveal that fintech does not directly influence performance. Instead, its benefits are realized only when bridged by improved financial understanding and information disclosure. This research concludes that the synergy between digital integration and owners' cognitive capabilities is the primary driver of MSME performance.
Co-Authors Jane Angelica Phieter