Pengaruh Literasi Keuangan dan Pencatatan Keuangan Terhadap Keberlangsungan Usaha Toko Madura di Lowokwaru Kota Malang dengan Pemanfaatan Teknologi Digital Sebagai Variabel Moderasi

Eka Nabiilah Saputri, Noor Shodiq Askandar, Nuril Badria

Abstract


This study aims to analyze the influence of financial literacy and financial record-keeping on the business sustainability of Madura stores in Lowokwaru District, Malang City, with digital technology utilization as a moderating variable. This study is grounded in the Resource-Based View (RBV) and the Technology Acceptance Model (TAM), which explain that financial management capabilities as internal resources and the acceptance of digital technology may influence business sustainability. The rapid development of digital technology, particularly the use of QRIS, has facilitated payment transactions and financial record-keeping; however, its effectiveness in strengthening the influence of financial literacy and financial record-keeping on business sustainability remains uncertain. This study employed a quantitative causal research approach. Data were collected through questionnaires distributed to 107 owners or managers of Madura stores in Lowokwaru District, Malang City. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with the assistance of SmartPLS 4 software. The findings indicate that financial record-keeping has a positive and significant effect on business sustainability, whereas financial literacy has no significant effect on business sustainability. Furthermore, digital technology utilization does not moderate the relationship between financial literacy and business sustainability, nor between financial record-keeping and business sustainability. These findings suggest that business sustainability is more strongly influenced by the consistent implementation of financial record-keeping practices than by the level of financial literacy or the utilization of digital technology as a moderating factor. This study contributes to the empirical literature on MSME business sustainability from the perspectives of the Resource-Based View (RBV) and the Technology Acceptance Model (TAM) and provides practical implications for MSME owners, MSME development agencies, and digital technology service providers in improving financial management practices.

Keywords: Financial literacy; financial record-keeping; business sustainability; digital technology utilization; QRIS.


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References


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