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Rere Paulina Bibiana
Universitas Katolik Widya Mandira
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Other

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Journal : sentralisasi

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Financial Record-Keeping Practices and Literacy of Ikat Weaving Msmes in Kupang City: Challenges and Opportunities Rere Paulina Bibiana; Elisabet Luju; Paulus Juru; Marius Masri
SENTRALISASI Vol. 14 No. 3 (2025): September
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v14i3.4908

Abstract

This research aims to analyze the level of financial literacy, record-keeping practices, challenges, and opportunities for developing ikat weaving MSMEs in Kupang City. A quantitative approach was employed using a survey method with 60 MSMEs, and data analysis was conducted through Partial Least Squares Structural Equation Modelling (PLS-SEM). The results indicate that the level of financial literacy of MSMEs is moderate (58.2%), with recording practices that are still simple and not yet digitized. The main challenges faced include a limited understanding of accounting, time constraints, and inadequate technological skills. However, there is a significant opportunity to improve the quality of recording through training, the adoption of digital applications, and support from various stakeholders. Inferentially, financial literacy and recording practices have a positive and significant impact on MSME development opportunities, whereas challenges have a significant negative impact. These findings highlight the importance of synergy among the government, financial institutions, academics, and communities in enhancing the financial reporting capacity of MSMEs, tailored to local culture, to support business sustainability and the achievement of sustainable development goals. 
Co-Authors Adiutrix Maria Irayanti Seran Adrianus Kitmoen Adzedora M. Lopes Da Cruz Albertina Meo Alfonsus Rodriques Suninono Alfred Yohanis Lay Alfry Aristo Jansen Sinlae Anastasia Umbu Zaza Anderias Vitalis Laer Anggraeny Paridy Antonius Y. W Timuneno Antonius Y. W. Timuneno Arifin Arifin Banunaek, Irma Angriani Baso, Susana Purnamasari Beatrix Yunarti Manehat Boli, Ferdinandus Marin Ch, Yuningsih N. Charles Davidson Juniardy Hadu Christina Loe Mau Costa, Sidalia Da Crispim P. Leo Soro David Manafe Davidson Juniardy Hadu, Charles Dominikus Minggu Mere Efi, Martinus Yongki Elisabet Luju Enike Tje Yustin Dima Ermelinda Fatima Mau Fatima Mau, Ermelinda Fernandez, Dolce Maria Pancrasia Firmansyah, Mariano Gaya, Stefanus Ara Gorety Malut, Maria Henny Angri Manafe Hermanus, Erwin Putra Bimantoro Indra Pramanasari Jou Sewa Adrianus Kahi Dima Watupelit, Rambu Keban, Hilaria Rosdiana Kitmoen, Adrianus Kristina Wada Betu Kusumaningrum, Yohana Gerardiana Ika Latuheru, Grace Rianti Lela, Oktaviana Petrano Leopold Melkiano Triangga Dawu Lolu, Margareta M. E. Perseveranda Malut, Maria Goreti Maria Augustin Lopes Amaral Maria Goreti Malut Maria Imakulata Pongge Maria Odriana Veronica Mooi Maria Roswita Takene Marius Masri Marselina Ariany Pekambani Meo, Febrianus Tage Minggu Mere, Dominikus Moi, Maria Odriana Veronika Monica Perera De Jesus Naben, Pricilia Meysi Naikofi, Godefridus Mariano Ndun, Maria Aprilia Velangkani Olivia, Skolastika Inggrid P. Leo Soro, Crispim Paulus Juru Perseveranda, M. E. Perseveranda, M.E, Perseveranda, M.E. Peuuma, Maria Katarina Umiti Philipus Tule Pramanasari, Indra Putra, Dewa Putu Sumardhika Raju, Nemensius Rambu Kahi Dima Watupelit Selfiana Goetha Seran, Adiutrix Maria Irayanti Seran, Paskalis Simon Sia Niha Soro, Crispim Pereira Leo Stanis Man Suninono, Alfonsus Rodriques Tahuk, Yohanes Ryanald Klau Tang, Sefnat Aristarkus Taolin, Hildegardis Lani Thomas Ola Langoday Tikneon, Maria Gratia Funan Timuneno, Antonius Yohanes William Tokan, Maria Wahyuningsi Lama Tule, Philipus Viany Cecilia Pah Waso, Krisantus Risaldo Wea, Natalia Febryani Yanti Sonbay, Yolinda Yolinda Yanti Sonbay Yustina Alfira Nay