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All Journal Journal of Business Management Education (JBME) IKRA-ITH EKONOMIKA Reswara: Jurnal Pengabdian Kepada Masyarakat Journal of Indonesian Management Journal of International Conference Proceedings Journal of Management, Economic, and Accounting Jurnal Pusat Manajemen Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Jurnal Bisnis, Manajemen, dan Akuntansi Jurnal Pakar Manajemen Jurnal Ekonomi, Manajemen, Bisnis, dan Akuntansi Innovative Business Management Journal Journal of Management, Economic, and Accounting
Oktaviani, Nita Fauziah
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Journal of Business Management Education (JBME)

 1 
Analysis of the Financial Performance of Tasikmalaya City MSMEs through Financial digital literacy, Digital payment, and Financial report application in the Era of Digitalization of MSMEs Oktaviani, Nita Fauziah; Yusnita, Rita Tri; Yuniar, Evilia Sri
Journal of Business Management Education (JBME) Vol 9, No 1 (2024)
Publisher : Business Education Program of Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jbme.v9i1.65047

Abstract

The current phenomenon is that digitalization for some MSMEs provides benefits and benefits, but for several other MSMEs, especially with all their limitations, digitalization seems to bring serious challenges due to various factors. Therefore, various parties are trying to carry out activities to boost the capabilities of MSMEs in terms of digital financial literacy and digital payment skills, and financial reporting applications in order to improve their financial performance. The research method used a mixed method (mixed method) sequential explanatory on 40 MSMEs in Tasikmalaya City. The research results show that the financial performance of Tasikmalaya City MSMEs has an average Current Ratio of 3.9, Debt to Equity Ratio of 0.54 and Net Profit Margin of 1.38. In terms of financial digital literacy it is good, and for the use of digital payments it is good because on average MSMEs use more than one type of digital payment, and for financial reporting applications it was found that MSMEs on average use premium applications compared to free ones because the features are more complete and also the use of more than two financial reporting applications because each application has its own advantages and disadvantages. In addition, quantitatively shows that simultaneously digital financial literacy, digital payments and the application of financial reports have a significant influence on the financial performance of MSMEs and partially financial digital literacy and digital payments have a significant influence on the financial performance of MSMEs, while the application of financial reports has no influence. significant impact on the financial performance of MSMEs.
Co-Authors Andriyanto, Muhammad Adi Apriani, Almi Dewi Arisman, Ari Arisman, H Ari Askolani Ayu Larasati Barin Barlian Budhi Wahyu Fitriadi Fadillah, Muhamad Rifki Fauziah, Hamidah Handayani, Siti Ririn Dian Hayat, Munawar Bahrul Hendriani Hermawan, Chulita Novianti Irawan, Irly Artiara Kusuma Agdhi Rahwana Listanti, Yeja Firginia Melaty, Ajeng Ayu Mila Karmila Nugraha, Renaldy Anamal Nurunnisa, Resa Oktaviani, Indiarti Pamungkas, Muhamad Dito Putri, Pebi Nabila Rerdiana, Diki Rita Tri Yusnita Sutrisna, Arga Tujjahra, Dita Raudya Wulandari, Erdina Yuniar, Evilia Sri