The Effect of Digital Accounting and Financial Literacy Implementation on the Quality of MSME Financial Reports: The Moderating Role of Technology Readiness in MSMEs in Makassar City
DOI:
https://doi.org/10.55927/fjsr.v4i12.754Keywords:
Implementation of Digital Accounting, Financial Literacy, Technology Readiness, Quality of Financial Reports, MSMEsAbstract
This study aims to analyze the effect of digital accounting and financial literacy implementation on the quality of MSME financial reports, with technological readiness as a moderating variable in MSMEs in Makassar City. Accounting digitalization and strengthening financial literacy are strategic needs for MSMEs to improve reporting quality, especially in the era of digital transformation. This study used a quantitative approach with a saturated sampling technique of 88 respondents. Data testing was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) through the SmartPLS 4 application. The results showed that the implementation of digital accounting and financial literacy had a positive and significant effect on the quality of MSME financial reports. In addition, technological readiness was proven to moderate the effect of digital accounting and financial literacy implementation on the quality of financial reports. These findings have important implications for the development of MSME digital capacity, particularly in improving the ability to report financial accurately, timely, and in accordance with accounting standards. This study is expected to serve as a reference for local governments, training institutions, and other stakeholders in formulating policies to strengthen MSME digital competence and financial literacy
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