Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : JOURNAL OF APPLIED MANAGERIAL ACCOUNTING

BUILDING RESILIENT AND INCLUSIVE MSMES: SYNERGIZING GOVERNMENT SUPPORT AND DIGITAL FINANCE ADOPTION Sholihah, Erlinda; Aftuqa Sholikatur Rohmania; Risma Nurhapsari; Ahmad Zaenuri
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 2 (2025): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v9i2.10671

Abstract

This paper focuses on understanding the role of government support and digital financial adoption mediated by financial inclusion affecting the financial performance of Central Java’s MSMEs. This paper’s quantitative explanatory approach design is based on the Resource-Based Theory (RBT). Data were collected from 220 MSME actors through a simple random sampling method and analyzed using SEM-PLS by SmartPLS. The results indicate that government support, digital financial adoption, and financial inclusion significantly affect financial performance directly and indirectly. Theoretically, this study contributes to developing the RBT theory and practically becomes a reference for stakeholders in formulating strategies to improve the financial performance of MSMEs based on digital technology.