The Effect of Financial Literacy and Technology Utilization on Cash Flow Management in Creative SMEs in Junrejo Village, Batu City

Yugita Serena Hasan (Management, Faculty of Economics, University of Tribhuwana Tunggadewi, Malang, Indonesia)
Yuni Setyawati (Management, Faculty of Economics, University of Tribhuwana Tunggadewi, Malang, Indonesia)
Rachmad Yusuf Susanto (Management, Faculty of Economics, University of Tribhuwana Tunggadewi, Malang, Indonesia)

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

This study aims to examine the impact of financial literacy and technology utilization on cash flow management among creative Micro, Small, and Medium Enterprises (MSMEs) in Junrejo Village, Batu City, East Java, Indonesia. Employing a quantitative methodology, the research utilized a saturated sampling technique (census), selecting the entire population of 30 MSMEs as the sample. Primary data were gathered using a Likert-scale questionnaire. The analytical framework encompassed validity and reliability assessments, classical assumption testing, and multiple linear regression analysis. The empirical findings reveal that both financial literacy and technology utilization independently exert a positive and significant effect on cash flow management. Furthermore, when analyzed simultaneously, these two variables demonstrate a significant collective influence. Consequently, higher proficiencies in financial literacy combined with effective technology adoption directly translate to superior cash flow management practices. Ultimately, this research provides valuable practical insights to help MSMEs optimize their financial operations.