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All Journal Jurnal Akuntansi, Manajemen dan Bisnis Digital Journal Of Management, Economics, And Accounting Research
Dwi Saraswati
Universitas Pembangunan Panca Budi
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Building the Future of MSMEs with Financial Inclusion and Financial Literacy Dwi Saraswati; Ardhansyah Putra Harahap
Journal of Management, Economics, and Accounting Research Vol. 1 No. 1 (2025): November 2025
Publisher : CV. Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62712/jomear.v1i1.29

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in national economic development as key drivers of employment and economic growth; however, they continue to face significant challenges, minimal access to formal financial services, and low levels of financial literacy. These constraints often result in weak financial management, suboptimal business decision-making, and low business performance and sustainability. This study aims to examine the role of financial inclusion and financial literacy in enhancing the sustainable performance of MSMEs. The method employed is a conceptual and descriptive review, analyzing relevant regulations, theoretical frameworks, and empirical studies on financial literacy, financial inclusion, MSME management, and business performance. The findings indicate that strong financial literacy—encompassing financial knowledge, skills, attitudes, and behaviors significantly improves MSMEs’ ability to manage cash flow, capital, investment, and business risks. Furthermore, financial inclusion, characterized by accessible, affordable, and responsible use of financial products and services, strengthens MSMEs’ capacity to expand their businesses and enhance competitiveness. The integration of financial literacy and financial inclusion contributes positively to MSME performance, as reflected in increased profitability, sales growth, market expansion, and long-term business sustainability. In conclusion, strengthening financial literacy and expanding financial inclusion are essential strategies for building a resilient and competitive future for MSMEs, and these efforts require continuous support from governments, financial institutions, and other relevant stakeholders.
The Influence of Educational Background, Length of Business and Business Size on the Quality of Financial Reports of MSMEs in Medan Petisah District Wiwik Apriani; Dwi Saraswati; Rahima Br Purba
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.10516

Abstract

This study aims to examine the influence of educational background, business duration, and business size on the quality of financial reports among Micro, Small, and Medium Enterprises (MSMEs) in Medan Petisah District. The research employs an associative design with a quantitative approach. The study population consists of 30 MSMEs, all of which were included as samples using a saturated sampling technique. Data were collected through questionnaires distributed to MSME owners or managers and analyzed using multiple linear regression with the aid of the SPSS program. The findings reveal that educational background and business duration do not have a significant effect on the quality of financial reports, while business size has a significant but negative influence. Taken together, these three variables significantly affect the quality of MSME financial reports. This suggests that improving the quality of MSME financial reporting requires a balance of knowledge, experience, and sufficient operational capacity.
Financial Ratio Analysis As An Instrument For Evaluating The Financial Performance Of The Padang City Drinking Air Resources In Optimizing Fund Management Umniati Khairunnisa; Nur Aliah; Dwi Saraswati
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.10965

Abstract

This study aims to evaluate the financial performance of Perumda Air Minum Kota Padang through financial ratio analysis as an instrument to optimize the company's fund management. Using a descriptive quantitative approach, this research analyzes financial report data from 2022 to 2024, focusing on liquidity, solvency, profitability, activity, and operational ratios based on the standards of the Minister of Home Affairs Decree Number 47 of 1999. The results indicate that the company's financial performance falls into the "Good" category, with key strengths in low-risk solvency and high receivables collection effectiveness, but weaknesses in suboptimal profitability and operational efficiency influenced by high costs and water loss levels. The value of this research lies in providing strategic recommendations to enhance cost control, accelerate collection, and reduce water loss, thereby supporting operational sustainability and public services. Financial ratio analysis proves effective as an evaluation tool that aids management in decision-making for fund optimization.
Co-Authors , Rahima Br Purba Ardhansyah Putra Harahap Nur Aliah Umniati Khairunnisa Wiwik Apriani