Peran Literasi Digital dalam Meningkatkan Kualitas Pelaporan Keuangan UMKM di Desa Gagang Panjang
Year: 2025
Type: article
Abstract: This study aims to determine the role of digital literacy in improving the quality of financial reporting for Micro, Small, and Medium Enterprises (MSMEs) in Mbah Reco, Gagang Panjang Village, Luwung Hamlet. In this sophisticated era, mastery of digital information is an important key in business management, including in financial recording and reporting. The research method used is quantitative with interview techniques and direct surveys of MSMEs. The results of the study show that most MSMEs have understood and utilized digital media in their business operations, including the use of social media, marketplaces, and financial applications. However, there are still MSMEs who have difficulty in preparing financial reports systematically.
Authors: Igga Oktavia, Dian Fahriani
Institution: Universitas Nahdlatul Ulama Sidoarjo
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4410187697