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Oki Wahyu Setiawan
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Department of Accounting Faculty of Economics and Business Universitas Brawijaya Jl. MT Haryono 165 Malang Indonesia 65145
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The International Journal of Accounting and Business Society
Published by Universitas Brawijaya
ISSN : 13281992     EISSN : 23552905     DOI : 10.21776/ub.ijabs
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences
The International Journal of Accounting and Business Society (IJABS), is published by Accounting Department, Faculty of Economics and Business, University of Brawijaya, Indonesia, which is a dissemination medium for research result from researchers and lecturers in management, accounting, international business, entrepreneurship, business economics, risk management, knowledge management, information systems, ethics, and sustainability science.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 313 Documents
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Bridging The Gap In Food-Processing Msmes: Financial Behavior And Performance Ali, Mark Farhan; Atmanto, Dwi; Darmawan, Ari
The International Journal of Accounting and Business Society Vol. 34 No. 2 (2026): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2026.34.2.962

Abstract

Purpose - This study examines the effects of financial literacy and financial technology on the performance of micro, small, and medium-sized enterprises (MSMEs), with financial behavior conceptualized as a mediating mechanism. Design/methodology/approach - The study used a quantitative design and survey data from 120 MSME owners in Malang City, Indonesia. The study used Structural Equation Modeling (SEM) to evaluate direct and indirect relationships among the constructs. Findings - Financial literacy and financial technology positively affect financial behavior. Financial behavior positively influences MSME performance and mediates the relationships between financial literacy and performance, as well as between financial technology and performance. Practical implications - Strengthening financial behavior through financial literacy initiatives and the effective use of financial technology may enhance MSME performance and long-term sustainability. Originality/value - Integration of the Resource-Based View and the Theory of Planned Behavior provides an explanatory framework for the mediating role of financial behavior in the MSME context. Paper type - Research Article
Digital Capabilities, Marketing Innovation, And Culinary Msmes’ Sustainability Performance In Social Commerce: The Direct Role Of Competitive Advantage Tarigan, Nerys Lourensius L; Fawwaz Lutfi
The International Journal of Accounting and Business Society Vol. 34 No. 3 (2026): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2026.34.3.1002

Abstract

Purpose — This study aims to analyze the influence of digital technology, digital entrepreneurship orientation, and marketing innovation on sustainability performance through competitive advantages in culinary MSMEs in Yogyakarta in the social commerce ecosystem. Design/methodology/approach — This study uses an explanatory quantitative approach. Primary data were collected through an online questionnaire distributed to culinary MSME actors in Yogyakarta who actively use Instagram and/or TikTok as social commerce platforms. The data were analyzed using Partial Least Squares Structural Equation Modeling with the help of SmartPLS 4 to test the direct and indirect relationships between variables. Findings—The results show that marketing innovation has a positive and significant effect on competitive advantage. Competitive advantage, in turn, has a positive and significant direct effect on the sustainability performance of culinary MSMEs. However, marketing innovation does not have a significant direct effect on sustainability performance, indicating that its significant contribution is observed only in relation to competitive advantage rather than directly to sustainability performance. Furthermore, digital technology and digital entrepreneurship orientation are not found to have significant effects on either competitive advantage or sustainability performance. The specific indirect effect analysis also indicates that competitive advantage does not significantly mediate the effects of digital technology, digital entrepreneurship orientation, or marketing innovation on sustainability performance. Practical implications — This finding provides input for culinary MSME actors to not only use social commerce as a basic promotional medium, but also develop it into a more creative, consistent, and market-oriented marketing strategy. Strengthening product uniqueness, service quality, customer interaction, and brand identity is important to build a competitive advantage and support business sustainability in the long term. Originality/value — This research contributes to the study of the sustainability of MSMEs by placing social commerce as a competitive ecosystem, not just as a digital promotional medium. This research also emphasizes the importance of marketing innovation and competitive advantage in supporting the sustainability performance of culinary MSMEs in Yogyakarta.
Empowering Msmes' Financial Performance In An Industrial Regency: A Theory Of Planned Behavior Approach Nursela Rahma Putri; Tarjo
The International Journal of Accounting and Business Society Vol. 34 No. 2 (2026): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2026.34.2.1018

Abstract

Purpose — This study aims to analyze the impact of financial literacy, financial inclusion and financial reporting skills on the financial performance of MSMEs in Gresik Regency. Design/methodology/approach — This quantitative study collected data through a questionnaire administered to MSME operators registered with the Gresik Regency Office of Cooperatives, Micro-enterprises, Industry and Trade for 2021–2024. The study used stratified random sampling and included 113 respondents. The study analyzed data using multiple linear regression in SPSS version 27. Findings — Financial literacy, financial inclusion, and financial reporting skills positively affect MSME financial performance in Gresik Regency. Business owners with a good understanding of finance are better able to manage their financial resources and make business decisions. Easier access to formal financial services helps MSMEs secure financing and use various financial services to develop their businesses. Financial reporting skills also help monitor business performance, evaluate results, and develop targeted plans. Practical implications — Improved financial literacy, access to formal financial services and financial reporting skills are key factors in supporting the improvement and sustainability of MSMEs’ financial performance. Originality/value — This study integrates the Theory of Planned Behavior (TPB) with financial literacy, financial inclusion, and financial reporting skills into a single model to evaluate MSMEs' financial performance in Gresik Regency. Paper type — Research Article.

Page 32 of 32 | Total Record : 313

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