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Purba, Pebisitona Mesajaya
Universitas Negeri Manado
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Driving MSME Performance in the Digital Era: Financial Literacy and E-Commerce Adoption in Minahasa Pebisitona Mesajaya Purba
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.
The Effect of Tax Education, Taxpayer Perceptions, And Economic Stability on Tax Evasion in Indonesia Cristofer Sumiok; Pebisitona Mesajaya Purba
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.1019

Abstract

Melalui analisis kuantitatif dengan menggunakan pemodelan persamaan struktural (SEM-PLS), penelitian ini mengeksplorasi interaksi yang kompleks antara pendidikan pajak, persepsi wajib pajak, stabilitas ekonomi, dan penghindaran pajak di Indonesia. Sampel terdiri dari 175 responden yang mewakili beragam latar belakang demografis. Hasil penelitian menunjukkan bahwa pendidikan pajak memiliki dampak signifikan dalam menurunkan penghindaran pajak, menegaskan pentingnya program edukasi dalam meningkatkan kepatuhan. Selain itu, persepsi positif wajib pajak dan kondisi ekonomi yang stabil memiliki korelasi negatif terhadap penghindaran pajak, yang menggarisbawahi peran penting keduanya dalam mendorong perilaku patuh. Efek moderasi dari tingkat pendapatan menunjukkan perlunya intervensi yang disesuaikan dengan kelompok pendapatan tertentu. Temuan ini memberikan implikasi praktis bagi pembuat kebijakan, otoritas pajak, dan pendidik untuk merancang strategi yang lebih terarah dalam memerangi penghindaran pajak di Indonesia.   Using quantitative analysis through structural equation modeling (SEM-PLS), this study examines the complex interactions between tax education, taxpayer perceptions, economic stability, and tax evasion in Indonesia. A sample of 175 respondents was drawn from diverse demographic backgrounds. The results reveal that tax education has a significant effect in reducing tax evasion, underscoring the importance of educational programs in enhancing compliance. Furthermore, positive taxpayer perceptions and stable economic conditions exhibit negative correlations with tax evasion, highlighting their crucial roles in fostering compliant behavior. The moderating effect of income level indicates the necessity for tailored interventions targeting specific income groups. These findings offer practical implications for policymakers, tax authorities, and educators in designing more targeted strategies to combat tax evasion in the Indonesian context.  
Co-Authors Aditya C. N. Pandowo Adventinus K Lambut Agnes Monika Ruru Andi Waranei Ombuh Andrew Patrick Marunduh Arif Sobirin Wibowo Cristofer Sumiok Dimita H. P. Purba Evinta , Lenny Leorina Ferly Christian Kolinug Freddy Semuel Kawatu Gaby Dainty Julliet Roring Irvandi W. Ombuh Ismail Lambut, Adventinus K Lenny Leorina Evinita Lovely Joharmansyah Pulukadang Marjuniarti, Febby Miryam Pingkan Lonto Muchlis Muchlis Muchlis Muchlis Muhammad Ilham Ali Nikolas Fajar Wuryaningrat Rouna Meisda Paoki Samosir, Harun Dongan Saroinsong, Aprilia Pingkan Supriyanto Supriyanto Supriyanto Susi Dwi Mulyani Susi Dwi Mulyani