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All Journal Jurnal Akuntansi & Auditing Indonesia Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Syntax Literate: Jurnal Ilmiah Indonesia JISIP: Jurnal Ilmu Sosial dan Pendidikan Jurnal Pengabdian kepada Masyarakat Nusantara Journal of Islamic Economics and Social Science (JIESS) Indonesian Community Journal Jurnal Akuntansi dan Keuangan Indonesia JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi MDP Student Conference Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Jurnal Akuntan Publik
Sumunar, Kurnia Indah
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : MDP Student Conference

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The Effect of Financial Reporting Digitalization and Digital Financial Literacy on MSME Profitability in the Digital Transformation Era Sumunar, Kurnia Indah; Rusydie, Muhammad Hilman; Hidayat, Chusnul Maulidina
MDP Student Conference Vol 5 No 1 (2026): The 5th MDP Student Conference 2026
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v5i1.15452

Abstract

Digital transformation becoming more popular in financial management for Micro, Small, and Medium Enterprises (MSMEs), especially in the process of recording and reporting. The financial reporting digitalization enables faster, more accurate, and integrated output, which can enhance decision making in MSMEs. This research examines the effect of digital financial reporting and financial literacy to MSMEs profitability. Using a quantitative survey of 100 MSMEs owners and analyzed with multiple linear regression, this study found that digital financial reporting does not significantly effect on profitability, and financial literacy positively and significantly effect in profitability. This results recommend that adopting digital financial technology can improve business performance and the efficiency of financial reporting. MSME owners and policymakers should apply digital transformation.
Dampak Penggunaan Teknologi Keuangan dan Literasi Keuangan Digital terhadap Kinerja Keuangan UMKM dengan Kompetensi Digital sebagai Variabel Moderasi HIDAYAT, CHUSNUL MAULIDINA; Tirta, Alexandro Damar; Sumunar, Kurnia Indah
MDP Student Conference Vol 5 No 1 (2026): The 5th MDP Student Conference 2026
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v5i1.15504

Abstract

The development of digital technology encourages the use of Financial Technology (FinTech) as a strategy to improve the financial performance of Micro, Small, and Medium Enterprises (MSMEs). This study aims to analyze the effect of the use of Financial Technology and digital financial literacy on the financial performance of MSMEs with digital competence as a moderating variable. This study uses a quantitative approach with a survey method on MSMEs that have used FinTech services. Data were collected through a structured questionnaire using a Likert scale and analyzed using multiple linear regression analysis. The results show that the use of Financial Technology has a positive and significant influence on the financial performance of MSMEs. Conversely, digital financial literacy does not significantly influence the financial performance of MSMEs. Digital competence is not proven to moderate the influence of the use of Financial Technology or digital financial literacy on the financial performance of MSMEs, but has a positive and significant direct influence on the financial performance of MSMEs. This study emphasizes the importance of utilizing FinTech and strengthening practical digital competence in improving the financial performance of MSMEs in the digital economy era.
Co-Authors Adiyana, Imam Andre Haryanto Anissa Maharani Anita Anita Anita Anita Chesta Azzami Resmawan Chusnul Maulidina Hidayat Darlin Aulia Dewi, Azzahra Aulia Djakman, Chaerul D. Dyah Ayu Anggraheni Elzaryanti, Melva Bherly Gaitsa Zahira Sofa Hernawati, Erni Kaisah Hani'ah Masruroh Kizzyta Yosanda Sihite Luluul Jannah Marsally, Silvia Van Moch Bagus Syaifudin Muhammad Eka Purbaya Muhammad, Ridho Mutiara Kemala Ratu Nursepdianisyah, Sonia Rahmatika, Alfilia Hilda Ro’yal Aina Rusydie, Muhammad Hilman Siswahyudianto Syahdan Dwi Zakaria Tirta, Alexandro Damar