Accounting Profession Journal (APAJI)
Vol. 8 No. 2 (2026): Accounting Profession Journal (APAJI)

EMPOWERING STRATEGIC DIGITAL BUSINESS DECISIONS THROUGH TAX KNOWLEDGE, DIGITAL FINANCIAL LITERACY, AND HUMAN CAPITAL READINESS

Yuyun Suade (Sekolah Tinggi Ilmu Ekonomi Ciputra Makassar)
Novieanty Pagiling (Unknown)
Bellatrix Kezia Debora Mambu (Unknown)
Harmina (Unknown)
Lidwina Romauli Sinaga (Unknown)

Article Info

Publish Date
05 Aug 2026

Abstract

Penelitian ini bertujuan menganalisis pengaruh Digital Financial Literacy, Tax Knowledge, dan Human Capital Readiness terhadap Strategic Digital Business Decision pada UMKM di Indonesia. Penelitian menggunakan pendekatan kuantitatif eksplanatori dengan melibatkan 157 pelaku UMKM yang dianalisis menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa Digital Financial Literacy dan Tax Knowledge tidak berpengaruh signifikan terhadap Strategic Digital Business Decision. Sebaliknya, Human Capital Readiness berpengaruh positif dan signifikan. Temuan ini menegaskan bahwa kesiapan sumber daya manusia merupakan faktor utama dalam mendukung pengambilan keputusan bisnis digital yang strategis pada UMKM.

Copyrights © 2026




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Journal Info
Accounting Profession Journal (APAJI)
Website

Abbrev

apaji

Publisher

Universitas Kristen Indonesia Paulus

Subject

Economics, Econometrics & Finance

Description

Accounting Profession Journal (APAJI) aims as a medium of exchange of information and scientific works among the teaching staff, alumni, students, practitioners and observers of science in accounting and business. APAJI is that it recognises that informational problems are pervasive in financial ...