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All Journal ACCOUNTABILITY The International Journal of Accounting and Business Society Academy of Education Journal Al Dzahab Journal of Finance and Business Digital (JFBD) Jurnal Akuntansi Manado (JAIM) Indo-Fintech Intellectuals: Journal of Economics and Business Tumoutou Social Science Journal AKRUAL : Jurnal Akuntansi dan Keuangan`
Adventinus Kristanto Lambut
Universitas Negeri Manado
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Literasi Keuangan Digital sebagai Kunci Keberlangsungan Usaha dan Transparansi Laporan Keuangan UMKM: Digital Financial Literacy as the Key to MSMEs’ Business Sustainability and Financial Transparency Adventinus K Lambut; Pebisitona Mesajaya Purba
Al Dzahab Vol. 6 No. 2 (2025): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v6i2.5801

Abstract

Purpose: This study aims to analyze the effect of digital financial literacy on business sustainability and the quality of financial reporting of MSMEs in Manado City. Design/Methodology/Approach: The research employs a causal associative method with a quantitative approach, involving 87 MSME actors in Manado City selected through purposive sampling. Data were collected through questionnaires and analyzed using Structural Equation Modeling with Partial Least Squares (PLS-SEM) via SmartPLS version 4.0. Findings: The hypothesis testing shows that digital financial literacy has a positive and significant effect on both business sustainability and the quality of MSMEs’ financial reporting. The findings reveal that the impact of digital financial literacy on financial reporting quality is stronger than its effect on business sustainability, indicating that enhancing digital financial literacy is more effective in improving the quality of financial reporting than in sustaining business operations as a whole. Research Implications: Strengthening digital financial literacy programs is essential for MSMEs to support digital transformation and enhance business competitiveness in the digital economy era.
Co-Authors Brain Fransisco Supit Eko Wahyono, Eko Elvis M. C. Lumingkewas Florence Olivia Moroki Frida Magda Sumual Gaby Dainty Julliet Roring Hadi, Agus Hari Kezia Febyola Darea Loho, Ambrosius Markus Mamesah, Isaura Abigail Nikita Kristiani Kumambow Novi Budiarso Patricia Steffina Mawitjere Pradipta Mandasari Parasan Purba, Pebisitona Mesajaya Putri , Rumanintya Rorah, Ignatius Rolly Cun Vica W.P. Kaparang