Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Sisca Muharomatun Nuzula
Universitas Nusantara PGRI Kediri

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Literasi Keuangan, Keuangan Digital, dan Digitalisasi Akuntansi terhadap Ketahanan UMKM di Kelurahan Ngronggo, Kota Kediri pada Era Ekonomi Digital Sisca Muharomatun Nuzula; Diah Nurdiwaty; Sigit Puji Winarko
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 10 No 2 (2026): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jsika.Vol10No2.pp384-405

Abstract

The rapid development of the digital economy has compelled micro, small, and medium enterprises to adapt and transform their business operations. This study aims to analyze the effect of financial literacy, digital finance, and accounting digitalization on the resilience of MSMEs in Ngronggo Sub-district, Kediri City, in the digital economy era. The study employed a quantitative approach with an explanatory survey design. The population consisted of 100 MSMEs registered in Ngronggo Sub-district, with a sample of 50 respondents determined using the Slovin formula at a 10% margin of error. Data were collected through questionnaires using a Likert scale and analyzed using multiple linear regression with SPSS software. The results indicate that financial literacy partially has a significant positive effect on MSME resilience, and digital finance partially has a significant positive effect on MSME resilience. However, accounting digitalization partially does not have a significant effect on MSME resilience. Simultaneously, financial literacy, digital finance, and accounting digitalization have a significant effect on MSME resilience, with an adjusted R² value of 0.411, indicating that these three variables explain 41.1% of the variation in MSME resilience. These findings suggest that enhancing financial literacy and optimizing digital financial services are crucial strategies for strengthening MSME resilience, while the adoption of accounting digitalization requires more intensive support and training to yield meaningful impacts.
Co-Authors Diah Nurdiwaty SIGIT PUJI WINARKO