Developing a Fintech Adoption Readiness Index for Coastal Tourism MSMEs within a Place-Based Blue Economy Framework

Muhammad Rinaldi (Universitas Mulawarman)
Muhamad Amir Ariandi (STMIK Widya Cipta Dharma)
Muhammad Nur Madani (STMIK Widya Cipta Dharma)

Indonesian Journal of Taxation and Accounting
Vol 4, No 3 (2026): September 2026

Purpose – This study examines fintech adoption readiness among coastal tourism MSMEs and explores variations across locations with different business and supporting conditions.Methods – An explanatory sequential mixed methods design was used. Questionnaire data were collected from 60 MSMEs across 20 coastal tourism destinations in Balikpapan and Kutai Kartanegara using convenience sampling. The assessment covered four dimensions digital readiness, fintech adoption readiness, managerial and financial readiness, and local ecosystem readiness. Interviews with four informants were then used to explain the quantitative patterns. Descriptive internal-consistency checks and sensitivity analyses were also conducted.Findings – The overall readiness score was 62.00, close to the descriptive boundary between moderately ready and ready. Digital readiness recorded the highest score at 73.00, while fintech adoption readiness was lowest at 47.00. Balikpapan had the highest regional score, followed by Samboja, Muara Badak, and Marang Kayu. Sensitivity analysis showed that the broad regional pattern remained relatively stable, although classifications near the cut off point changed under alternative weighting and threshold assumptions. The findings indicate that digital capacity and supporting conditions are more developed than consistent fintech engagement and its integration into financial management. Similar overall scores also reflected different combinations of strengths and weaknesses across locationsResearch implications – MSME support should connect digital payments with transaction recording, cash flow monitoring, separation of business and personal finances, and the use of payment histories for business decisions.Originality – This study offers an exploratory multidimensional assessment that combines digital capacity, fintech readiness, financial management, and local conditions in coastal tourism settings. It also highlights how readiness gaps differ across coastal locations, supporting more targeted MSME digitalization interventions.