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All Journal Ilomata International Journal of Tax and Accounting Akuntansi'45 Journal of Artificial Intelligence and Digital Business Indo-Fintech Intellectuals: Journal of Economics and Business El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam jle Perwira Journal of Economics and Business (PJEB) Journal Boas : Business, Economics, Accounting And Management Accounting Progress
HUTABARAT, METYRIA IMELDA
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Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Social Sciences

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The Role of Financial Literacy, Accounting Literacy, and Digital Literacy in Improving the Managerial Ability of MSMEs Hutabarat, Metyria Imelda; Jama, Ahmad Kamal; Kusumawardhani, Aninditha Putri
Journal of Law and Economics Vol. 4 No. 2 (2025): NOVEMBER
Publisher : Yayasan Kawanad

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56347/jle.v4i2.394

Abstract

Understanding financial management, accounting reporting, and digital technology utilization can enhance the quality of business managerial capabilities. This study examines the role of financial literacy, accounting literacy, and digital literacy in improving managerial capabilities of MSMEs. Partial results demonstrate that financial literacy, accounting literacy, and digital literacy exert positive and significant effects on managerial capabilities of MSMEs in Medan City. Simultaneous results indicate that financial literacy, accounting literacy, and digital literacy collectively exert positive and significant effects on managerial capabilities of MSMEs in Medan City. MSMEs in Medan City gain greater opportunities to strengthen their competitiveness and business sustainability. The Adjusted R Square value reaches 45.1%, while the remaining 54.9% stems from variables beyond the research model, including entrepreneurial behavior among others. Research findings necessitate support from local governments, educational institutions, and relevant stakeholders to enhance training and mentoring programs in financial, accounting, and digital literacy for MSMEs, thereby strengthening managerial capacity and fostering economic growth in Medan City.
Co-Authors Ahmad Kamal Jama Andini, Nadya Syakira Cahyo M, Eko Collyn, Daniel Duffin Ginting, Wahyudi Pialanta Harahap, Subur Hutauruk, Rapat Piter Sony Ika Wulandari Karomah , Nurul Giswi Kurniawan, Mohd.Ideal Kusumawardhani, Aninditha Putri LUMBAN GAOL, MANATAP BERLIANA Nelly Ervina Nurhanimah Nurnaningsih, Rita Oktoberia, Afrina Putra Ginting, Winner Aan Suranta Rika Surianto Zalukhu Sirait, Fransiska Tetty Widiyastuti Zalukhu, Rika Surianto