International Journal of Management and Business
Vol. 3 No. 4 (2026): October

The Effect of Cash Flow Management and Digital Technology on the Business Sustainability of SMEs in Malang City

Krista Dewita Pantur (Accounting, Faculty of Economics, University of Tribhuwana Tunggadewi, Malang, Indonesia)
Risnaningsih Risnaningsih (Accounting, Faculty of Economics, University of Tribhuwana Tunggadewi, Malang, Indonesia)
Sri Indah (Accounting, Faculty of Economics, University of Tribhuwana Tunggadewi, Malang, Indonesia)



Article Info

Publish Date
20 Oct 2026

Abstract

Cash flow management and digital technology are important factors in supporting business sustainability, especially for Small and Medium Enterprises (SMEs). Proper cash flow management helps maintain financial stability, while the utilization of digital technology can improve operational efficiency and expand market reach. This study aims to determine the effect of cash flow management and digital technology on the sustainability of SMEs in Malang City, both partially and simultaneously. This research uses a quantitative method with Slovin’s formula. The sample in this study consists of 54 SME actors in Malang City. Data collection techniques were conducted through questionnaires and surveys. The data analysis method used is multiple linear regression with the help of SPSS software. The results show that partially, cash flow management has a significant effect on SME sustainability with a t-value of 8.490 > t-table 2.008 and a significance value of 0.000. Digital technology also has a significant effect on SME sustainability with a t-value of 2.097 > t-table 2.008 and a significance value of 0.043. Simultaneously, cash flow management and digital technology have a significant effect on SME sustainability with an F-value of 37.560 > F-table 3.179 and a significance value of 0.000. The coefficient of determination (R²) is 0.596, indicating that cash flow management and digital technology explain 59.6% of the variation in SME sustainability, while the remaining 40.4% is influenced by other factors outside this study. These findings indicate that effective cash flow management and optimal use of digital technology can enhance the sustainability of SMEs in Malang City.

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Journal Info

Abbrev

ijmb

Publisher

Subject

Economics, Econometrics & Finance

Description

IRDH IJMB International Journal of Management and Business is a periodical scientific journal (four times a year) January, April, July, October. The main purpose of this journal is to disseminate scientific articles in the field of management, economics, accounting and business, which have a ...