LITERASI KEUANGAN DIGITAL DAN KEBERLANJUTAN USAHA UMKM:  PERAN MEDIASI INKLUSI KEUANGAN

Uswatun Nur Hasanah; Muhammad Sabandi

doi:10.37479/jeej.v8i4.41443

LITERASI KEUANGAN DIGITAL DAN KEBERLANJUTAN USAHA UMKM: PERAN MEDIASI INKLUSI KEUANGAN

Uswatun Nur Hasanah, Muhammad Sabandi

Abstract

This study examines the extent to which digital financial literacy contributes to the sustainability of MSMEs, with financial inclusion as a mediating variable. The theoretical framework of this study was developed by integrating the Natural Resource-Based View (NRBV) and Human Capital Theory (HCT) to explain how entrepreneurs’ digital capabilities as a form of human capital encourage business sustainability through the tangible transmission of internal capabilities to external financial access. The research results confirm three consistently positive and significant relationship patterns: digital financial literacy encourage financial inclusion, financial inclusion business sustainability, and digital financial literacy itself has a direct impact on business sustainability. Further mediation test results demonstrate that financial inclusion acts as a partial mediator in channeling the influence of digital financial literacy on sustainability. Therefore, findings underscore that improving digital financial literacy as an internal form of human capital must be accompanied by expanded access to formal financial services so that its impact on the sustainability of Triple Bottom Line based MSMEs can be optimally achieved.

Keywords

Literasi Keuangan Digital, Inklusi Keuangan, Keberlanjutan Usaha, Natural Resource-Based View, Human Capital Theory, Triple Bottom Line, UMKM.

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References

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DOI: https://doi.org/10.37479/jeej.v8i4.41443