International Journal of Economics, Business and Innovation Research
Vol. 5 No. 05 (2026): International Journal of Economics, Business and Innovation Research( IJEBIR)

The Influence Of Financial Literacy and Accounting Technology on The Sustainability OF MSMEs

Lindayani Ritonga (Accounting Department, STIE Business Development and Management)



Article Info

Publish Date
04 Aug 2026

Abstract

Negotiation is Study This aim For analyze influence Literacy finance and technology accountancy to Sustainability of Micro, Small, and Medium Enterprises (MSMEs). Research methods used is approach quantitative with technique analysis multiple linear regression. Primary data obtained of 74 MSME actors through questionnaire based Likert scale. Analysis results show that literacy finance and technology accountancy own influence positive and significant to sustainability of MSMEs, with mark coefficient determination (R²) of 0.65. Findings This indicates that improvement understanding to draft finance as well as utilization technology accountancy can strengthen Power resistance and capacity growth of MSMEs in face challenge business. Research This give recommendation strategic in the form of integration training literacy finance and technology accountancy to in a sustainable MSME empowerment program. With thus, it is hoped that MSMEs capable increase efficiency operational, transparency finance, and resilience business in a way comprehensive research​ this also opens room for studies continuation that explores other variables such as digital innovation and access financing as factor supporters sustainability of MSMEs.

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Journal Info

Abbrev

IJEBIR

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

International Journal of Economics, Business and Innovation Research (IJEBIR) is a high quality open access peer reviewed research journal. providing a platform for the researchers, academicians, professional, practitioners and students to impart and share knowledge in the form of high quality ...