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All Journal Measurement : Jurnal Akuntansi Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Kreativitas PKM Jurnal Ilmiah Raflesia Akuntansi Al Dzahab Balance : Jurnal Akuntansi dan Manajemen Jurnal Akuntansi Manado (JAIM) Jurnal Equilibrium METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Purba, Pebisitona Mesajaya
Universitas Negeri Manado
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : Al Dzahab

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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 Lambut, Adventinus K; Purba, Pebisitona Mesajaya
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.
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 Lambut, Adventinus K; Purba, Pebisitona Mesajaya
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.
Driving MSME Performance in the Digital Era: Financial Literacy and E-Commerce Adoption in Minahasa Purba, Pebisitona Mesajaya
Al Dzahab Vol. 7 No. 1 (2026): 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.v7i1.6070

Abstract

Purpose: This study aims to examine the role of financial literacy and e-commerce adoption in driving the performance of Micro, Small, and Medium Enterprises (MSMEs) in Minahasa Regency, North Sulawesi, within the context of the digital economy. Design/Methodology/Approach: This research employs a quantitative approach using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method. Primary data were collected through structured questionnaires distributed to MSME actors selected using a stratified random sampling technique. Financial literacy was measured through indicators of basic financial knowledge, business financial management, financial planning and control, and investment knowledge. E-commerce adoption was assessed through platform utilization, digital marketing capability, operational management, and performance evaluation. MSME performance was measured through financial performance, operational performance, marketing performance, and business sustainability. Findings: The results of the outer model evaluation indicate that the measurement model meets the criteria for validity and reliability. However, the inner model results show that financial literacy and e-commerce adoption do not have a significant effect on MSME performance. In addition, the interaction between financial literacy and e-commerce adoption also produces a negative but insignificant coefficient. The relatively low R-square value suggests that MSME performance is influenced by a broader business ecosystem, including infrastructure availability, access to capital, government policies, and market dynamics. Research Implications: The findings highlight the importance of a holistic and integrative strategy in improving MSME performance. Efforts to strengthen MSMEs should not only focus on increasing financial literacy and adopting digital technologies but should also consider broader ecosystem factors that support business growth and sustainability.
Co-Authors Agnes Monika Ruru Andrew P. Marunduh Cristofer Sumiok Evinta , Lenny Leorina Ferly Christian Kolinug, Ferly Christian Freddy Kawatu Lambut, Adventinus K Lenny Leorina Evinita Lovely Joharmansyah Pulukadang Marjuniarti, Febby Marunduh, Andrew Patrick Miryam Pingkan Lonto Muchlis Muchlis Muhammad Ilham Ali Nikolas Fajar Wuryaningrat Purba, Dimita H. P. Samosir, Harun Dongan Susi Dwi Mulyani