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All Journal Jurnal Akuntansi dan Keuangan
Hani Krisnawati
Institut teknologi dan bisnis
Social Sciences

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Digital Economy and SME Financing Costs in the Blue Economy Sector: The Mediating Role of Information Transparency in Indonesia Windasari Rachmawati; Abdul Karim; Hani Krisnawati; Abdul Manan
Jurnal Akuntansi dan Keuangan Vol 15, No 2 (2026)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v15i2.4721

Abstract

This study examines the relationship between digital economic development and small and medium-sized enterprise (SME) in Indonesia’s blue economy sector, with information transparency as a mediating variable and institutional quality as a moderating variable. This study employs a quantitative approach using panel data from 34 provinces in Indonesia over the 2017–2024 period, comprising 272 observations. The analysis is conducted using the Fixed Effects Model (FEM) for panel data regression, the Sobel test for mediation, and moderation analysis. The results show that digital economy development has a significant negative effect on MSME financing costs and a positive effect on information transparency. Information transparency negatively affects financing costs and demonstrates the potential for partial mediation. Furthermore, institutional quality strengthens the effects of the digital economy and information transparency in reducing financing costs. These findings highlight the importance of digital transformation, information transparency, and institutional quality in enhancing the efficiency of MSME financing.
Co-Authors Abdul Karim Abdul Manan Windasari Rachmawati