PENGARUH LITERASI KEUANGAN DAN ADOPSI FINTECH TERHADAP KEBERLANJUTAN UMKM DENGAN INKLUSI KEUANGAN SEBAGAI VARIABEL MEDIASI
DOI:
https://doi.org/10.37301/jkaa.v22i1.321Keywords:
Financial Literacy, Fintech Adoption, Financial Inclusion, MSME SustainabilityAbstract
This study aims to empirically examine the influence of Financial Literacy and Fintech Adoption on MSME Sustainability, with Financial Inclusion as a mediating variable in the tourism area of Padang City. Employing a quantitative approach, primary data were gathered via questionnaires from 130 MSME operators across Puruih Beach (63), Air Manis Beach (42), and Siti Nurbaya Bridge (25). Data analysis was conducted using Partial Least Square - Structural Equation Modeling (PLS-SEM) via SmartPLS. The results reveal that Financial Literacy and Fintech Adoption exert direct, positive, and significant effects on MSME Sustainability. However, neither variable significantly affects Financial Inclusion. Furthermore, Financial Inclusion fails to mediate the influence of Financial Literacy and Fintech Adoption on MSME Sustainability (hypotheses rejected). In conclusion, MSME sustainability in Padang's tourism area is predominantly driven by the managers' intellectual capabilities and practical technology utilization, rather than mere access to or ownership of formal financial accounts.
References
Ananzeh, I. E., Khalaf, L., & Khalawi, D. (2025). The Role Of Fintech And Financial Inclusion In The Economic Development Of Countries: A Comparative Analysis. Banks And Bank Systems, 20(1), 248–258. Https://Doi.Org/10.21511/Bbs.20(1).2025.20
Arismaya, A. D. (2025). Whistleblowing Intention: Gen Z As Whistleblower. Journal Of Contemporary Accounting, 125–138. Https://Doi.Org/10.20885/Jca.Vol7.Iss2.Art5
Aswirah. (2024). Perkembangan Dan Dampak Financial Technology Terhadap Inklusi Keuangan Di Indonesia: Studi Literatur. Jurnal Ilmiah Bisnis & Kewirausahaan. Https://E-Jurnal.Nobel.Ac.Id/Index.Php/Jbk
Chatrine, Maheni Ika Sari, & Bayu Wijayantini. (2025). Pengaruh Fintech Payment Terhadap Perilaku Manajemen Keuangan Mahasiswa Di Kabupaten Jember. Jurnal Ekonomi, Manajemen, Akuntansi Dan Keuangan, 6(3), 16.
Https://Doi.Org/10.53697/Emak.V6i3.2687
Choerudin, A., Rahmatya, Z., Lady, W., Warpindyastuti, D., Siti, J., Khasanah, N., Harto, B., Fauziah, N., Muhammad, O., Sohilauw, I., Nugroho, L., Suharsono, J., & Santi Paramita,
V. (2022). Literasi Keuangan. Www.Globaleksekutifteknologi.Co.Id
Chyntia, E., Maryana, Maisyarah, S., & Shalawati. (2025). Dampak Sistem Pembayaran Qris Terhadap Peningkatan Pendapatan Umkm. Solusi, 23(2), 241–259. Https://Doi.Org/10.26623/Slsi.V23i2.11892
Davis. (1987). Technology Acceptance Model (Tam). University Of Michigan School Of Busness Administration Ann Arbor Michigan 48109.
Handayani, & Soeparan. (2022). Peran Sistem Pembayaran Digital Dalam Revitalisasi Umkm.
Jurnal Mahasiswa, 4(3).
Haviv, & Winarsih. (2024). Peranan Digital Transformation Dalam Memediasi Hubungan Literasi Keuangan Dengan Kinerja Keuangan Ukm. Accounting Global Journal, 8.
Koul &, & Eydgahi. (2017). A Systematic Review Of Technology Adoption Frameworks And Their Applications. In J. Technol. Manag. Innov. 2017 (Vol. 12, Number 4). Http://Jotmi.Org
Krisna. (2015). The Efforts Of Poverty Alleviation Through The Empowerment Of Micro, Small And Medium Enterprises Krisna. In Sosio Informa (Vol. 2).
Kusuma Et Al. (2021). Inklusi Keuangan Dan Literasi Keuangan Terhadap Kinerja Dan Keberlanjutan Umkm Di Solo Raya. Jurnal Among Makarti, 14.
Ledi, K. K., Ameza-Xemalordzo, E., Amoako, G. K., & Asamoah, B. (2023). Effect Of Qr Code And Mobile Money On Performance Of Smes In Developing Countries. The Role Of Dynamic Capabilities. Cogent Business And Management, 10(2). Https://Doi.Org/10.1080/23311975.2023.2238977
Mahardhiko, & Rahmayati. (2025). Penerapan Literasi Keuangan Syariah Pada Sekolah An-Nikmah Phnom Penh, Kamboja. Edunomika, 9.
Mulyanto, A., Sumarsono, S., Niyartama, T. F., & Syaka, A. K. (2020). Penerapan Technology Acceptance Model (Tam) Dalam Pengujian Model Penerimaan Aplikasi Masjidlink. Semesta Teknika, 23(1). Https://Doi.Org/10.18196/St.231253
Nurhajijah Et Al. (2023). Analisis Penggunaan Financial Technology (Fintech) Di Kalangan Masyarakat (Studi Kasus: Konsumen Playground X Di Kota Cirebon. Semar : Jurnal Sosial Dan Pengabdian Masyarakat, 1(02), 1–11. Https://Doi.Org/10.59966/Semar.V1i02.280
Nurohman, Y. A., Kusuma, M., & Narulitasari, D. (2021). Fin-Tech, Financial Inclusion, And Sustainability: A Quantitative Approach Of Muslims Smes. International Journal Of Islamic Business Ethics, 6(1), 54. Https://Doi.Org/10.30659/Ijibe.6.1.54-67
Purba, B. Revida, Purba, Sari. (2021). 17. Fullbook Manajemen Usaha Kecil Dan Menengah.
Rahardjo. (2021). Fintech : Teknologi Finansial Perbankan Digital (Santoso, Ed.). Yayasan Prima Agus Teknik Bekerja Sama Dengan Universitas Sains & Teknologi Komputer (Universitas Stekom).
Sugiyono. (2013). Metode Penelitian Kuantitatif, Kualitatif Dan R & D (1st Ed.). Alfabeta Bandung.
Sugiyono. (2022). Metode Penelitian Kualitatif. Alfabeta Bandung.
Sunaryanto, M. B., & Priyono, A. (2025). Integrasi Technology Acceptance Model (Tam) Dan Theory Of Planned Behavior (Tpb) Terhadap Penerimaan Qris Pada Generasi Muda. Selekta Manajemen: Jurnal Mahasiswa Bisnis & Manajemen, 03(02), 39–51. Https://Journal.Uii.Ac.Id/Selma/Index
Utami. (2025). Adopsi Pembayaran Digital Melalui Qris Dan Dampaknya Terhadap Kinerja Finansial Umkm Di Daerah Istimewa Yogyakarta. Jurnal Transaksi, 17(1).
Winarto, W. W. A. (2020). Peran Fintech Dalam Usaha Mikro Kecil Dan Menengah (Umkm). Jesya (Jurnal Ekonomi & Ekonomi Syariah), 3(1), 61–73. Https://Doi.Org/10.36778/Jesya.V3i1.132
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Jurnal Kajian Akuntansi dan Auditing
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Please find the rights and licenses in Jurnal Kajian Akuntansi dan Auditing (JKAA). By submitting the article/manuscript of the article, the author(s) agree with this policy. No specific document sign-off is required.
1. License
The non-commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution-NonCommercial 4.0 International License.
2. Author(s)' Warranties
The author warrants that the article is original, written by stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).
3. User/Public Rights
JKAA's spirit is to disseminate articles published are as free as possible. Under the Creative Commons Attribution-NonCommercial 4.0 International License, JKAA permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and JKAA on distributing works in the journal and other media of publications. Unless otherwise stated, the authors are public entities as soon as their articles got published.
4. Copyrights Holder
With the receipt of the article by Editorial Board of the Jurnal Kajian Akutansi dan Auditing (JKAA) and it was decided to be published, then the copyright regarding the article will be diverted to Jurnal Kajian Akutansi dan Auditing (JKAA).
Jurnal Kajian Akutansi dan Auditing (JKAA) hold the copyright regarding all the published articles and has the right to multiply and distribute the article under
