JAKPI
Vol 6, No 1 (2026)

THE DIGITAL FINANCIAL LITERACY AND CURRENT FINANCIAL BEHAVIOR IN INDONESIA SMALL MEDIUM ENTERPRISE

Hadiwidjaja, Rini Dwiyani (Unknown)
Trisnowati, Yanuar (Unknown)
Kahar, Muhammad Ridwan (Unknown)



Article Info

Publish Date
03 Apr 2026

Abstract

The aim of this research is to analyze the influence of digital financial literacy on current financial behavior, such as spending behavior, savings behavior, and investment behavior among small and medium entrepreneurs in Indonesia. The method used in this research is a survey method. The data used are primary data collected through the distribution of questionnaires to 383 respondents. The sample in this research consists of small and medium entrepreneurs in Indonesia. Data analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to estimate the relationships among latent variables. The results of this research show that digital financial literacy possessed by entrepreneurs influences spending behavior, savings behavior, and current investment behavior. The implication of this research is that the findings can be used by policymakers as a basis for formulating policies related to digital financial literacy, especially for small and medium entrepreneurs.

Copyrights © 2026






Journal Info

Abbrev

jakpi

Publisher

Subject

Economics, Econometrics & Finance Environmental Science Social Sciences

Description

Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI), ISSN 2775-9784 (Cetak) dan ISSN 2775-9792 (Online), dikelola Programs Studi Akuntansi diterbitkan oleh Fakultas Ekonomi dan Bisnis Universitas Prof. Dr. Moestopo (Beragama). JAKPI diterbitkan dua kali setahun (pada Juni dan Desember). Menerima ...