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All Journal Prosiding Seminar Nasional IPTEK Terapan (SENIT) 2016 Pengembangan Sumber Daya Lokal Berbasis IPTEK Monex: Journal of Accounting Research Jurnal Riset Akuntansi Terpadu Jurnal Kajian Akuntansi SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan MATAPPA: Jurnal Pengabdian Kepada Masyarakat Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Bisnis dan Akuntansi Jurnal Online Insan Akuntan Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Reswara: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Keuangan dan Bisnis Perwira Journal of Economics and Business (PJEB)
Ida Farida
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ANALISIS PENGARUH LITERASI KEUANGAN DAN LITERASI DIGITAL TERHADAP PEMANFAATAN APLIKASI AKUNTANSI PADA UMKM DI KOTA TEGAL Aryanto Aryanto; Fitri Amaliyah Fitri Amaliyah; Ida Farida
Perwira Journal of Economics & Business Vol 6 No 1 (2026)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/yb14wj42

Abstract

MSMEs play a crucial role in the national economy, but the utilization of accounting technology in financial management is still not optimal. One of the main factors hindering the adoption of accounting applications is the low financial and digital literacy among MSME players. This study aims to explore the influence of financial and digital literacy on the use of accounting applications by MSMEs in Tegal City. Using a quantitative approach, this study applied the Structural Equation Modeling method based on Partial Least Squares (PLS-SEM) with the help of SmartPLS 3 software. Data were collected through questionnaires distributed to 65 MSME respondents using simple random sampling technique. The results indicate that both financial and digital literacy have a positive and significant influence on the utilization of accounting applications, with digital literacy showing a more dominant influence. This research model is able to explain 63.1% of the variation in the utilization of these applications. The findings provide insights for the development of strategies to improve financial and digital literacy for MSMEs, in order to accelerate their digital transformation. In its implementation, the government and app developers are expected to collaborate to provide integrated training that encourages wider and more effective adoption of accounting technology.
Co-Authors Arief Zul Fauzi Aryanto Aryanto Aryanto Cristabelle Angeline Manoppo Falikhatun Falikhatun Fitri Amaliyah Fitri Amaliyah Fitri Amaliyah Ghea Dwi Rahmadiana Hesti Widianti Hetika Hetika Hikmatul Maulidah Hikmatul Maulidah Krisdiyawati Krisdiyawati Mohammad Nafiz Rozini Nurul Mahmudah Ririh Sri Harjanti Silvia Vinda Ayulin Sunandar Sunandar Sunandar Sunandar Teguh Prihandoyo Yeni Priatna Sari, Yeni Priatna