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Digital Transformation, Fintech Utilization, Digital Financial Literacy, and Financial Sustainability of Culinary MSMEs Nur Listiani; Siti Alliyah
Jurnal Dinamika Manajemen Vol. 17 No. 1 (2026): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v17i1.37422

Abstract

This study aims to analyze the effect of digital transformation and fintech utilization on the financial sustainability of culinary micro, small, and medium enterprises (MSMEs), with digital financial literacy as a mediating variable. This research employed a quantitative explanatory approach involving 250 MSME owners and financial managers in Salatiga, Semarang, and Rembang. Data were collected through structured questionnaires and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The results indicate that digital transformation and fintech utilization have positive and significant effects on digital financial literacy. Furthermore, digital financial literacy significantly influences the financial sustainability of culinary MSMEs. The findings also confirm that digital financial literacy plays an important mediating role in strengthening the relationship between technology adoption and financial sustainability. These results suggest that technology adoption becomes more effective when supported by adequate financial knowledge and digital skills. This study provides practical implications for policymakers and MSME practitioners to strengthen digital and financial literacy programs in order to enhance sustainable business performance.
The Effect of Internal Control, Human Resources and Utilization of Accounting Information Technology on the Quality of Financial Statements of Savings and Loans Cooperatives in Rembang Regency Sulasmining Sulasmining; Siti Alliyah
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 4 No. 1 (2023): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v4i1.476

Abstract

The purpose of this study was to determine the effect of internal control, human resources and the use of accounting information technology on the quality of savings and loan cooperative financial reports. This study used a purposive sampling technique so that a sample of 33 savings cooperatives in Rembang Regency was obtained. Methods of data collection using questionnaires. The data analysis technique used multiple linear regression analysis using SPSS 23. The results showed that partially the influence of internal control, human resources and the use of accounting information technology had a significant effect on the quality of financial statements of savings and loan cooperatives.
Peningkatan Citra Produk Menu Sarapan UMKM Dapoer Bolodewo melalui Strategi Branding dan Testimoni Konsumen Shofiatun Nimah; Lintang Ayu Kusumastuti; Diah Ayu Kartika Sari; Siti Alliyah
TOBA: Journal of Tourism, Hospitality, and Destination Vol. 4 No. 3 (2025): Agustus 2025
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/toba.v4i3.6134

Abstract

This community service program aims to enhance the product image of the Dapoer Bolodewo MSME, which operates in the culinary sector, specifically in packaged breakfast menus. The main problems faced include the absence of a strong brand identity, limited promotional media, and suboptimal hygiene standards in the production process. To address these challenges, a branding strategy was implemented through several stages: creating a logo and product labels, developing visual promotional media such as banners and signboards, utilizing Instagram to expand marketing reach, and providing aprons to business owners to support hygiene and professionalism. The entire activity was carried out using a participatory approach, where the service team worked closely with the MSME throughout the implementation process. The results of the program showed a significant improvement in brand recognition, consumer interest, and product sales. An integrated branding strategy-both visual and digital-proved effective in enhancing the competitiveness of MSMEs in a highly competitive local market. Moreover, the program demonstrated that collaboration between academic teams and entrepreneurs through active mentoring can effectively foster sustainable MSME growth. This empowerment model may serve as a reference and be replicated for other MSMEs facing similar challenges in developing a more professional and competitive business image.
Determinasi Opini Audit Going Concern pada Perusahaan Makanan dan Minuman Ji'in Hasanah; Siti Alliyah
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol. 6 No. 2 (2025): Reviu Akuntansi Kontemporer Indonesia
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v6i2.25516

Abstract

Studi ini dilakasanakan sebagai studi lanjutan atas ketidakkonsistenan temuan-temuan terdahulu serta memberi informasi terkait hubungan financial distress, debt ratio, kualitas audit, dan ukuran bisnis dengan opini audit going concern pada bisnis makanan dan minuman yang tergabung di BEI dalam periode 2020 hingga 2022. 26 bisnis makanan dan minuman terlibat dalam populasi studi ini. Teknik pengambilan sampel menggunakan kriteria khusus sehingga sampel akhir adalah 14 perusahaan dengan total 42 observasi. Analisis logistik berperan sebagai metode analisis data yang digunakan dalam penyelidikan ini. Kegiatan studi ini memberi temuan dimana financial distress memberi efek negatif tidak pada opini audit going concern, debt ratio dengan opini audit going concern memiliki hubungan negatif tetapi tidak signifikan, ukuran bisnis tidak berefek signifikan pada opini audit going concern. Disisi lain, kualitas audit memberi efek positif namun tidak signifikan pada opini audit going concern. Keempat variabel independen yang digunakan hanya menyumbang sebesar 3% dalam menjelaskan variabel dependen.