Peran Literasi Keuangan dan Digitalisasi Akuntansi dalam Meningkatkan Kinerja Keuangan UMKM
Keywords:
Digitalisasi Akuntansi, Kinerja Keuangan, Literasi Keuangan, Systematic Literature Review, UMKMAbstract
Penelitian ini bertujuan untuk menganalisis peran literasi keuangan dan digitalisasi akuntansi dalam meningkatkan kinerja keuangan Usaha Mikro, Kecil, dan Menengah (UMKM). Penelitian menggunakan pendekatan kualitatif dengan metode Systematic Literature Review (SLR) melalui tahapan identifikasi, seleksi, evaluasi, dan sintesis artikel ilmiah yang relevan dengan rentang publikasi tahun 2020–2025. Hasil kajian menunjukkan bahwa literasi keuangan berperan dalam meningkatkan kemampuan pelaku UMKM dalam mengelola arus kas, menyusun anggaran, mengendalikan biaya, dan mengambil keputusan keuangan secara lebih efektif. Di sisi lain, digitalisasi akuntansi melalui pemanfaatan aplikasi akuntansi, sistem informasi akuntansi, dan teknologi berbasis cloud meningkatkan efisiensi pencatatan transaksi, kualitas laporan keuangan, serta kecepatan penyediaan informasi keuangan. Hasil sintesis juga menunjukkan bahwa sinergi antara literasi keuangan dan digitalisasi akuntansi mampu meningkatkan efektivitas pengelolaan keuangan, memperkuat daya saing, dan mendukung keberlanjutan UMKM di era transformasi digital. Penelitian ini memberikan implikasi bahwa peningkatan literasi keuangan perlu diintegrasikan dengan percepatan adopsi teknologi akuntansi digital melalui dukungan pemerintah, lembaga pendidikan, dan lembaga keuangan guna meningkatkan kinerja keuangan UMKM secara berkelanjutan.
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