Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA)
Yovita, Nila Sinta
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh literasi keuangan, financial technology, dan dompet online pada kinerja keuanggan UMKM: peran moderasi inklusi keuangan (studi kasus UMKM di Kota Yogyakarta) Ayem, Sri; Wahidah, Umi; Susanti, Dyah Ari; Supatman, Supatman; Yovita, Nila Sinta; Lada, Suddin
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.6, No.2 (2025): December 2025
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v6i2.2126

Abstract

This study analyzes the effect of financial literacy, financial technology, and e-wallets on the financial performance of MSMEs, with financial inclusion as a moderating variable among MSMEs in Yogyakarta City. Using a quantitative method with 100 MSME respondents selected through purposive sampling, the multiple linear regression results show that financial literacy and financial technology positively influence financial performance, while e-wallets have no significant effect. The Moderated Regression Analysis (MRA) indicates that financial inclusion does not moderate the relationship between the three independent variables and MSME financial performance. Simultaneously, all three variables affect financial performance. Theoretically, this study expands the application of RBV and TAM by integrating knowledge and digital technology aspects, enriching the literature on MSME performance determinants in the Industry 4.0 era. Practically, the findings provide insights for MSMEs, policymakers, and financial institutions to enhance financial literacy and the adoption of financial technologies.
Co-Authors Dyah Ari Susanti Lada, Suddin Sri Ayem Supatman Supatman, Supatman Umi Wahidah