Summa : Journal of Accounting and Tax
Vol. 4 No. 2 (2026): April 2026

The Influence of Financial Technology, Business Innovation, and E-Commerce on MSME Performance (Case Study of MSMEs Fostered by PT. Bukit Asam Tbk)

Merdianto, Efran (Unknown)
Sartika, Dewi (Unknown)

Article Info

Publish Date
04 Mar 2026

Abstract

This study investigates the effects of financial technology, business innovation, and e-commerce on the performance of Micro, Small, and Medium Enterprises (MSMEs). The study adopts a quantitative approach using data from MSMEs fostered by PT. Bukit Asam Tbk, analyzed through the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The findings demonstrate that the utilization of financial technology, innovative business practices, and e-commerce significantly contributes to improving MSME performance. The study highlights that digital adoption and innovation are vital strategies for sustaining competitiveness in the era of digital transformation.

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Journal Info
Summa : Journal of Accounting and Tax
Website

Abbrev

summa

Publisher

PT Penerbit Ilmiah Indonesia

Subject

Economics, Econometrics & Finance

Description

Summa: Journal of Accounting and Tax with ISSN Number 3031-4216 (Online) published by Indonesian Scientific Publication, is a leading peer-reviewed, open-access scientific journal dedicated to publishing high-quality research, analytical papers, and case studies in the fields of accounting and ...