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All Journal Jurnal Aplikasi Akuntansi TRANSFORMASI : JURNAL PENGABDIAN PADA MASYARAKAT Management Studies and Business Journal Accounting Studies and Tax Journal
Prathama, Baiq Desthania
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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SOSIALISASI DAN PENDAMPINGAN DIGITAL MARKETING DAN PENGELOLAAN KEUANGAN DALAM MENINGKATKAN KINERJA UMKM Fauzi, Agus Khazin Khazin; Wardah, Sofiati; Prathama, Baiq Desthania; Syakbani, Baehaki; Mimbar, Lalu; Hadi, Khaerul; Arsana, I Nengah; Astini, Yuli; Hidayanti, Anna Apriana; Hadi, Muhammad Rizky
TRANSFORMASI : JURNAL PENGABDIAN PADA MASYARAKAT Vol 3, No 3 (2023): Desember
Publisher : UNIVERSITAS MUHAMMADIYAH MATARAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/transformasi.v3i3.20330

Abstract

Masih rendahnya pemanfaatan digital marketing dan pengelolan keuangan pelaku Usaha Mikro Kecil dan Menengah (UMKM) menjadi hal penting yang harus diperhatikan.  Hal ini dikarenakan bahwa usaha yang digeluti selama ini teknik pemasarannya masih secara konvensional, belum memiliki logo dan packaging yang bagus maupun pencatatan keuangan yang belum maksimal ditambah dengan literasi keuangan yang rendah. Lokasi kegiatan pengabdian ini dilakukan di Desa Kediri Selatan Kecamatan Kediri Kabupaten Lombok Barat. Tujuan dari kegiatan ini adalah memberikan edukasi kepada pelaku Usaha Mikro Kecil dan Menengah (UMKM) mengenai pentingnya digital marketing dan pengelolaan keuangan yang baik dan benar. Metode yang digunakan adalah sosialiasi dan pendampingan. Hasil yang diperoleh dari kegiatan ini adalah pemahaman pelaku Usaha Mikro Kecil dan Menengah (UMKM) tentang digital marketing dan pengelolaan keuangan menjadi meningkat dan pelaku Usaha Mikro Kecil dan Menengah (UMKM) menyadari untuk segera mengaplikasikan wawasan yang diperoleh dari kegiatan ini dikarenakan digital marketing dan pengelolaan keuangan yang baik dan benar mampu meningkatkan omset atau penjualan sehingga berdampak terhadap peningkatan kinerja Usaha Mikro Kecil dan Menengah (UMKM).
THE ROLE OF FINANCIAL LITERACY AND ACCESS TO FINANCE IN DRIVING MSME GROWTH IN THE DIGITAL ERA Prathama, Baiq Desthania; Nursansiwi, Dwi Arini; Armiani, Armiani
Management Studies and Business Journal (PRODUCTIVITY) Vol. 2 No. 2 (2025): Management Studies and Business Journal (PRODUCTIVITY)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/5aw81b35

Abstract

The growth of Micro, Small and Medium Enterprises (MSMEs) in the digital era is greatly influenced by financial literacy and access to financing. However, many MSMEs face challenges in understanding financial management amidst digital transformation. This research aims to identify the dimensions of financial literacy that are most critical for the sustainability and growth of MSMEs in the digital era. Using a Systematic Literature Review (SLR) approach with the PRISMA framework, this research analyzes 60 relevant scientific articles from the Scopus, Web of Science, and Springer databases, published between 2017 and 2024. The findings show five main dimensions of financial literacy that have a significant influence on MSME performance, namely basic financial knowledge, digital financial skills, ability to adopt technology, financial risk management, and strategic financial planning. This research makes an important contribution to the development of financial literacy theory by integrating digital aspects, as well as offering practical guidance for governments and financial institutions in designing more effective financial literacy programs for MSMEs.
THE IMPACT OF FINANCIAL LITERACY, SOCIAL CAPITAL, AND MANAGERIAL INNOVATION ON THE FINANCIAL PERFORMANCE OF MSMEs Nursansiwi, Dwi Arini; Prathama, Baiq Desthania; Armiani, Armiani
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 1 (2025): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/y16mfx85

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in the economy, especially in developing countries like Indonesia. However, many MSMEs face challenges in financial management that impact their financial performance. This research aims to explore the influence of financial literacy, social capital, and managerial innovation on the financial performance of MSMEs in Indonesia. The approach used is Systematic Literature Review (SLR) with bibliometric analysis, thematic analysis and content analysis of 29 relevant scientific articles. Data were collected from international databases such as Scopus and Web of Science, with a focus on publications between 2002 to 2024. Findings show that financial literacy and social capital significantly improve the financial performance of MSMEs, while managerial innovation serves as a mediator that strengthens the relationship. This research provides theoretical contributions by integrating the Resource-Based View, Social Capital Theory, and Dynamic Capabilities Theory, as well as practical implications for the development of more effective MSME empowerment programs. These findings are expected to help policy makers and practitioners in designing strategies that support the growth and sustainability of MSMEs.
LINKING FINANCIAL LITERACY TO ENTREPRENEURIAL SUCCESS: A SYSTEMATIC REVIEW OF THEORETICAL AND EMPIRICAL EVIDENCE Ariffianti, Indah; Arsana, I Nengah; Prathama, Baiq Desthania; Armiani, Armiani
Management Studies and Business Journal (PRODUCTIVITY) Vol. 2 No. 4 (2025): Management Studies and Business Journal (PRODUCTIVITY)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/b0m3hh45

Abstract

Financial literacy is increasingly recognized as a crucial factor influencing the success of micro, small and medium enterprises (MSMEs), especially in developing countries. Despite the importance of financial literacy, many entrepreneurs still lack adequate knowledge, which hinders their decision-making abilities and business performance.This study aims to investigate the relationship between financial literacy and financial performance of MSMEs, with a focus on identifying mediating and moderating factors that influence this relationship. A systematic literature review (SLR) was conducted by analyzing peer-reviewed articles published between 2016 and 2024. Data were collected from leading databases, including Scopus and Web of Science. Thematic analysis was applied to synthesize findings and identify key patterns in the literature.This review reveals a positive correlation between financial literacy and business performance indicators such as profitability and revenue growth. In addition, factors such as managerial competence and access to financial resources are found to act as mediators and moderators in this relationship, enhancing the effectiveness of financial literacy in improving business outcomes.These findings emphasize the need for targeted financial literacy programs for MSMEs, which can significantly improve their financial management practices and overall performance. This study contributes to the theoretical framework of financial literacy and offers practical implications for policymakers and business educators in promoting sustainable entrepreneurship.
TOWARDS AN ISLAMIC SPIRITUALITY-BASED FRAMEWORK FOR PUBLIC ACCOUNTANTS' ETHICS Nursanty, Ida Ayu; Lestari, Baiq Anggun Hilendri; Jumaidi, Lalu Takdir; Wardani, Rosyia; Prathama, Baiq Desthania
Jurnal Aplikasi Akuntansi Vol 10 No 2 (2026): Jurnal Aplikasi Akuntansi, April 2026
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i2.720

Abstract

The accounting profession continues to face ethical challenges due to recurring financial scandals and the increasing complexity of digitalized auditing. This study aims to construct the ethics of public accountants from the perspective of Islamic spirituality, emphasizing akhlakul karimah (noble character) as the foundation for professional conduct. Adopting a qualitative phenomenological approach with literature-based analysis, the research employs spiritual practices such as dhikr, prayer, and contemplative reflection (tafakkur) as analytical instruments to explore the balance of reason, justice, honesty, and love in professional ethics. Data interpretation is conducted through reflective discourse analysis, allowing the integration of spiritual insights into ethical frameworks. The findings reveal that public accountants who embody these virtues cultivate a humane identity as God's stewards (khalifah), integrating spiritual awareness into ethical decision-making and professional responsibility. Such accountants not only uphold compliance but also promote love, social justice, and environmental stewardship, aligning their practice with a higher form of accountability. The novelty of this study lies in formulating a transformative ethical model that operationalizes Islamic spiritual practices into concrete analytical instruments, extending beyond previous spirituality-based ethics research. This contribution offers implications for accounting education, professional regulation, and the advancement of sustainable and ethically responsible accounting practices.
Co-Authors Anna Apriana Hidayanti Ariffianti, Indah Armiani, Armiani Arsana, I Nengah Astini, Yuli Dwi Arini Nursansiwi Fauzi, Agus Khazin Khazin Hadi, Khaerul Hadi, Muhammad Rizky Jumaidi, Lalu Takdir Lalu Mimbar, Lalu Lestari, Baiq Anggun Hilendri Nursanty, Ida Ayu Syakbani, Baehaki Wardah, Sofiati Wardani, Rosyia