Digital Accounting Literacy and Sustainable Financial Behavior in MSMEs in Jakarta
Conceptual Perspective
Keywords:
digital accounting literacy, sustainable financial behavior, financial resilience,, MSMEsAbstract
Micro, Small, and Medium Enterprises (MSMEs), which contribute significantly to economic inclusiveness in Indonesia, especially in Jakarta, still have limited accounting literacy and low access to digital technology. Digital accounting literacy is not only seen as a technical skill, but also as a strategic weapon that empowers decision-making and reduces vulnerability to crises to develop resilience as part of digital capabilities. The resulting model is based on a combination of the Theory of Planned Behavior (TPB), Social Cognitive Theory (SCT), and habituation and provides the mediating role of intention, self-efficacy, and habit strength. The effectiveness of this pathway is enhanced by enabling factors such as platform usability, content relevance, and institutional support, but has barriers such as the digital divide, learning engagement, and cost considerations. This study seeks to develop a research framework that links digital accounting literacy to MSME financial resilience with a systematic literature review to identify key themes, such as adaptive financial planning, digital risk management, and data-driven decision-making. These factors shape how digital literacy practices empower MSMEs to manage uncertainty. Key themes are identified and analyzed descriptively to summarize how financial inclusion insights, resilience theory concepts, and digital literacy interact conceptually in shaping the various pathways through which MSMEs achieve adaptive financial behavior. The findings from the proposed conceptual model have important practical implications for policymakers and educators in designing interventions that enhance digital capabilities to achieve financial resilience.
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