Literasi Keuangan Digital sebagai Kunci Keberlangsungan Usaha dan Transparansi Laporan Keuangan UMKM

Digital Financial Literacy as the Key to MSMEs’ Business Sustainability and Financial Transparency

Authors

  • Adventinus K Lambut Universitas Negeri Manado
  • Pebisitona Mesajaya Purba Universitas Negeri Manado

DOI:

https://doi.org/10.32939/dhb.v6i2.5801

Keywords:

Digital Financial Literacy, Business Sustainability, Financial Reporting Quality

Abstract

Purpose: This study aims to analyze the effect of digital financial literacy on business sustainability and the quality of financial reporting of MSMEs in Manado City. Design/Methodology/Approach: The research employs a causal associative method with a quantitative approach, involving 87 MSME actors in Manado City selected through purposive sampling. Data were collected through questionnaires and analyzed using Structural Equation Modeling with Partial Least Squares (PLS-SEM) via SmartPLS version 4.0. Findings: The hypothesis testing shows that digital financial literacy has a positive and significant effect on both business sustainability and the quality of MSMEs’ financial reporting. The findings reveal that the impact of digital financial literacy on financial reporting quality is stronger than its effect on business sustainability, indicating that enhancing digital financial literacy is more effective in improving the quality of financial reporting than in sustaining business operations as a whole. Research Implications: Strengthening digital financial literacy programs is essential for MSMEs to support digital transformation and enhance business competitiveness in the digital economy era.

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Published

2025-09-27

How to Cite

Lambut, Adventinus K, and Pebisitona Mesajaya Purba. “Literasi Keuangan Digital Sebagai Kunci Keberlangsungan Usaha Dan Transparansi Laporan Keuangan UMKM: Digital Financial Literacy As the Key to MSMEs’ Business Sustainability and Financial Transparency”. Al Dzahab 6, no. 2 (September 27, 2025): 180–190. Accessed October 2, 2025. https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/5801.

Issue

Vol. 6 No. 2 (2025): Al Dzahab: Journal of Economics, Management, Business and Accounting

Section

Articles

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Copyright (c) 2025 Adventinus K Lambut, Pebisitona Mesajaya Purba

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This work is licensed under a Creative Commons Attribution 4.0 International License.