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All Journal Agregat: Jurnal Ekonomi dan Bisnis
Andriani Saputri
Politeknik Baubau
Economics, Econometrics & Finance

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The Role of Green Financial Literacy in Enhancing Green Accounting Implementation Through Social CSR for MSME’s in Baubau City Andriani Saputri; Misran; Irmawati Alimuddin
Agregat: Jurnal Ekonomi dan Bisnis Vol. 10 No. 1 (2026)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol10.i1/21310

Abstract

This study examines the effect of green financial literacy on green accounting and tests whether social corporate social responsibility (CSR) strengthens that relationship among MSMEs in Baubau City. The study addresses a gap in prior research, which has mostly discussed financial literacy, environmental accounting, and CSR separately, or has focused on large firms rather than MSMEs in a local emerging-economy setting. A quantitative explanatory design was employed. One hundred questionnaires were collected from MSME owners or managers through purposive sampling, and 86 valid responses were retained after data screening. The instrument measured green financial literacy, green accounting, and social CSR using a five-point Likert scale. Data were analysed with descriptive statistics, classical assumption tests, simple regression, and moderated regression analysis using SPSS 16. The findings show that green financial literacy has a positive and significant effect on green accounting. Social CSR also moderates the relationship, indicating that literacy is translated into greener accounting practices more effectively when MSMEs are supported by socially oriented CSR programmes such as mentoring, training, and business assistance. The study contributes by offering an integrated model that links internal capability and external institutional support in explaining green accounting adoption among MSMEs. Practically, the results imply that local governments, firms implementing CSR, and MSME support institutions should integrate green finance education with sustainability-oriented empowerment programmes
The Effectiveness of NIK–NPWP Integration and Transaction Digitalization on Underreporting: The Role of Financial Literacy among MSME Actors Irmawati Alimuddin; Andriani Saputri; Fithriah Musadat
Agregat: Jurnal Ekonomi dan Bisnis Vol. 10 No. 1 (2026)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol10.i1/21921

Abstract

This study examines the effect of NIK-NPWP integration and transaction digitalization on underreporting among MSME actors in Baubau City, while testing financial literacy as a moderating variable. The research employed a quantitative survey design involving 228 MSME actors with active tax numbers and business legality. Data were gathered through a structured questionnaire and analysed using multiple linear regression and moderated regression analysis with SPSS 26. The results show that NIK-NPWP integration and transaction digitalization significantly affect the underreporting score. However, both estimated coefficients are positive, meaning that the hypothesised direct reduction in underreporting is not confirmed by the model signs and must be interpreted cautiously in light of instrument coding and implementation context. Financial literacy is not supported as a significant moderating variable because the interaction terms are not significant at the 5 percent level. Theoretically, this study extends the application of the Theory of Planned Behavior and the Technology Acceptance Model by placing tax-identity integration and transaction digitalization in the underreporting setting. Practically, the findings imply that digital tax reform needs stronger socialization, service quality, and bookkeeping assistance before it can consistently suppress underreporting among MSMEs
Co-Authors Fithriah Musadat Irmawati Alimuddin Irmawati Alimuddin Misran