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Abdul Khalik
FKIP UNTAD
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Public Health Social Sciences Other

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Journal : Golden Ratio of Community Services and Dedication

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The Role of Accounting Literacy in Improving the Financial Performance of SMEs: A Study on Micro Entrepreneur Community in Indonesia Nurani, N.; Intan Permatasari, Rr Lilis; Khalik, Abdul; Hamzah, Mukhtar; Nurhani, N.
Golden Ratio of Community Services and Dedication Vol. 5 No. 2 (2025): May - October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grcsd.v5i2.1451

Abstract

This study aims to examine the role of accounting literacy in improving the financial performance of micro, small, and medium enterprises (MSMEs), with a particular focus on micro-entrepreneur communities in Indonesia. Adopting a qualitative literature-based approach, the research synthesizes findings from forty-two peer-reviewed studies published between 2014 and 2025. The study explores how accounting knowledge, skills, and behavior collectively influence financial decision-making, liquidity management, profitability, and access to credit among micro-scale enterprises. Methodologically, a thematic synthesis was conducted based on a systematic literature search, quality appraisal using CASP and JBI frameworks, and coding through NVivo. Key findings reveal that accounting literacy is positively associated with critical financial indicators such as net profit margin, current ratio, and loan approval rates. Moreover, accounting literacy enhances the utility of digital bookkeeping applications and acts as a mediator in the effective adoption of financial technologies. In addition, the research identifies accounting literacy as a foundational capability for sustainability-related practices, including cost tracking for environmental impact, waste reduction, and access to green finance. These insights validate the conceptual framing drawn from human capital theory, the resource-based view, and absorptive capacity literature, positioning accounting literacy as a technical competency and a strategic resource for long-term enterprise resilience. The study concludes that accounting literacy is essential for inclusive economic development and recommends integrating literacy training with digital tools and sustainability incentives to enhance the competitiveness and sustainability of Indonesian micro-enterprises.
Co-Authors Adrian , Bayu AGUS KURNIA Ahmad Firman Ahmad Saleh ahmad syauqi, ahmad Alim, Andi Nur Anas, Fauziah Andi Ririn Oktaviani Arwin Arwin Asis, Abdul Astrina Nur Inayah Ayu Amalia Azlan Azhari Damayanti, Yulia Fajriah, Hafifatul Fitrah, Nur Fredision, Fredision Gay, Munawi Hamdan Hamdan HAMZAH, MUKHTAR Hannan, Mukhlis Hasanuddin, Fenny Hasriawan, Hasriawan Hidayatullah Ibrahim H. Ahmad Imrab, Budiman Intan Permatasari, Rr Lilis IR, Rustan Jamaluddin, Mutiara Jannah , Miftahul khusnul khotimah Lidda, Muh. Abid Alimuddin Massyat., Muhammad Muafia, Evi Muchlis Djirimu Munawir Munawir Muslimin Muslimin Muttalib, Abdul Nurani, N. Nurhani, N. Nurwidah, Andi Pakiding, Mainar Daud Rasiman Rasiman Razi, Misru Reimond, Reimond Ritman Ishak Paudi Rohana , Siti Romadhon, Muhammad Iqbal Royani, Ahmad Rudi Rudi Sabriani, Andi Sahabudin Salfiana, Salfiana Sapriatin Sartikawati, Dewi Semuel, Semuel Sulaiman Sulaiman Surianti Surianti Susilawati , Ely Syaeba, Muhammad Tudang, Arruan Yovitha Yuliejantiningsih, Yovitha Yulianus, Yulianus Yusnaini Yusnaini Yusrina, Yasmin Zulfati Zulkifli Zulkifli