The Influence of Intellectual Capital, Management Accounting Systems, and Digital Literacy on the Sustainability MSMEs with Technology Adoption as an Intervening Variabel

Kementrian,“Perkembangan,”ekon.go.id,2022. https://www.ekon.go.id/publikasi/detail/4593/perkembangan-umkm-sebagai-critical-engine-perekonomian-nasional-terus-mendapatkan-dukungan-pemerintah

S. Inside, “Pengaruh strategi bisnis terhadap inovasi produk umkm dengan akuntansi manajemen lingkungan sebagai variabel intervening,” vol. 4, no. 3, pp. 241–254, 2024.

C. Demartini, “Intellectual Capital and SMEs ’ performance : A structured literature review,” 2019.

S. W. Arista and S. Hermawan, “Improving MSME Performance Based on Digital Marketing , Intellectual Capital , Product Innovation and Competitive Advantage,” vol. 16, no. 2, 2025, doi: 10.18196/mb.v16i2.25192.

I. Ismail, “Sistem Akuntansi Manajemen,” Accurate.id, 2024. https://accurate.id/akuntansi/sistem-akuntansi-manajemen/

E. Edward, F. Chairunnisa, and A. P. Siregar, “Digitalpreneur Competency Model and Digital Literacy on MSME Business Performance in Jambi Province,” vol. 4, no. 3, pp. 473–482, 2023.

P. Umkm, D. Kabupaten, and U. T. Sumbawa, “Dampak Literasi Keuangan , Literasi digital dan Finansial Teknologi Terhadap Keberlanjutan Bisnis,” vol. 10, pp. 804–813, 2024.

K. Digital, “Balance : Jurnal Akuntansi dan Manajemen,” vol. 3, no. 3, pp. 131–139, 2024.

E. Susanto, W. Widjaja, M. R. Tawil, T. Ruby, and A. A. Bakri, “Intellectual Capital dan Kapabilitas Finansial Terhadap Kinerja Keberlanjutan UMKM ( Studi Pada Industri Ekonomi Kreatif di Kota Bandung ),” vol. 2, no. 02.

T. W. Hakki, M. Siat, and K. Y. Na, “Peningkatan Kinerja Keuangan UMKM : Strategic Management Accounting , Green Intellectual Capital , Dan Literasi Digital Dimoderasi Religiusitas,” vol. 6, no. 2, pp. 632–641, 2024.

S. Partini, A. S. Utomo, I. Iryanto, and N. Hidayat, “Peran Mediasi Pemahaman Akuntansi Digital , E-Commerce , dan Kualitas Laporan Keuangan Dalam Pengaruh Literasi Digital Terhadap Kinerja UMKM di Soloraya,” pp. 366–380, 2025.

S. Hermawan, W. Hariyanto, and N. Fediyanto, “Keterkaitan The Resources Based Theory dengan Intellectual Capital Disclosure , Implementasi Pada Website , dan Respon Manajemen Perguruan Tinggi,” vol. 3, no. 2, pp. 55–69, 2020.

J. B. Barney, “Firm Resources and Sustained Competitive Advantage,” J. Manage., vol. 17, no. 1, 1991, doi: 10.1177/014920639101700108.

D. S. Budiarto, R. D. Septiani, and T. Herawan, “International Journal of Sustainable Development and Planning Competitive Advantage as a Bridge to Increase SMEs Sustainability,” vol. 19, no. 7, pp. 2597–2603, 2024.

N. A. Budiman et al., “Jurnal Akuntansi dan Keuangan Vol . 6 No . 2 Oktober 2017 FEB Universitas Budi Luhur ISSN : 2252 7141,” vol. 6, no. 2, pp. 181–200, 2017.

K. Menengah, “Penerapan Sistem Akuntansi Manajemen Dalam Meningkatkan Kinerja Bisnis Usaha,” vol. 3, no. 2, pp. 180–198, 2025.

N. Diana, K. Sm, F. S. Yulani, and P. Handayati, “Peran Akuntansi Manajemen Terhadap Kinerja UMKM,” vol. 6, 2025, doi: 10.32815/ristansi.v6i1.2505.

M. Asif, “Center for Management Science Research Managerial Accounting As A Driver Of Financial Performance And Sustainability In Small And Medium Enterprises In Pakistan Center for Management Science Research,” vol. 3, no. 7, pp. 150–163, 2025.

F. Ekonomi, U. Padjadjaran, and M. Daud, “Systematic Literature Review : Peran Informasi Akuntansi dan Akuntansi Manajemen dalam Pengambilan Keputusan,” vol. 4, no. 3, pp. 5054–5064, 2025.

A. Pratiwi, N. Huda, R. M. Rizqi, and U. T. Sumbawa, “Procuratio : Jurnal Ilmiah Manajemen Procuratio : Jurnal Ilmiah Manajemen,” vol. 13, no. 1, pp. 50–58, 2025.

J. Ilmiah and E. Islam, “Pengaruh Litersi Keuangan dan Literasi Digital Terhadap Keberlanjutan Bisnis Pelaku UMKM Berbasis Syariah,” vol. 9, no. 03, pp. 4256–4271, 2023.

E. Kahveci, “Digital Transformation in SMEs : Enablers , Interconnections , and a Framework for Sustainable Competitive Advantage,” 2025.

B. Rachmatulloh, B. Nana, D. Herdiana, and N. Ria, “The Influence of Digital Trust and Artificial Intelligence Literacy on Business Sustainability : The Mediating Role of Innovation Capability,” vol. 25, no. 10, pp. 484–501, 2025.

R. S. Wardhani, A. Rahmi, and B. T. Ampa, “Penerapan Modal Intelektual Dan Teknologi Digital Terhadap Perkembangan UMKM Di Kota Pangkalpinang : Studi Kasus Pada Pengusaha Gen Z,” no. 0717, pp. 14–25.

D. M. Molthar, N. Indarti, and U. K. Immanuel, “Do All Intellectual Capital Dimension Affects Innovation Capability ? ( Evidence from Indonesian Food and Beverage Industry ) Management Department , Faculty of Economy Management Department , Faculty of Economics and Business Universitas Gadjah Mada,” pp. 121–141.

S. V. Zemlyak, L. T. Kiyashchenko, and E. V. Ganicheva, “Driving Technological Innovation through Intellectual Capital : Industrial Revolution in the Transportation Sector,” 2022.

J. Akuntansi, “Peran Akuntansi Manajemen Dalam Mengoptimalkan Struktur Biaya Pada Umkm Di Era Digital,” vol. 01, no. 03, pp. 257–260, 2025.

M. Sholikudin, “Peran Sistem Informasi Akuntansi Dalam Pemanfaatan Teknologi Terhadap Pembukuan Digital Pada UMKM Kampung Kue,” vol. 2, no. 2, 2024.

M. Maulana, “Definisi , Manfaat dan Elemen Penting Literasi Digital,” pp. 1–12.

B. Harto et al., “Mendorong Kesuksesan Transformasi Digital UMKM ADZ Craft Melalui Harmonisasi Digital ( Digital Marketing , Adopsi Teknologi Digital , Literasi Digital , Kapabilitas Digital ),” vol. 9, no. 1, pp. 202–214, 2025.

A. Nur, P. Ikwanto, F. Indriani, and U. Diponegoro, “Research Horizon,” vol. 0696, 2024.

R. Mariana, B. Wadu, and K. Kraugusteeliana, “Mengakselerasi Daya Saing UMKM melalui Inovasi Teknologi : Peran Strategis Literasi Digital Masyarakat dalam Mewujudkan Ekosistem Ekonomi Berbasis Platform,” vol. 14, pp. 1608–1618, 2025.

A. A. Saputra and J. Akbar, “The Effect of Digital Literacy , Trust in Security , and Transaction Costs on Optimizing the Utilization of QRIS in MSMEs with Ease of Use as an Intervening Variable,” vol. 4, no. 2, pp. 141–149, 2025.

K. Akuntansi and T. Keberlanjutan, “Peran Adopsi Teknologi Informasi dalam Memediasi Hubungan Kemampuan Akuntansi Terhadap Keberlanjutan UMKM di Jawa Tengah,” vol. 6, 2024.

K. A. Akhmad, “Digital Technology Adoption To Support Sustainable Innovation Among MSMEs In Indonesia,” no. 158, 2021, doi: 10.24034/j25485024.y2025.v9.i3.7221.

Sugiono, Metode Penelitian Kuantitatif, Kualitatif, Dan R&D. 2019.

S. Hermawan and W. Hariyanto, Buku Ajar Metode Penelitian Bisnis ( Kuantitatif dan Kualitatif ).

P. Kinerja, U. Dengan, I. Capital, and D. Inovasi, “CBAM-FE Peningkatan Kinerja Ukm Dengan Pengelolaan Intellectual Capital Dan Inovasi,” vol. 1, no. 1, pp. 649–661, 2012.

C. M. Maulidina and L. Nafiati, “Penerapan sistem informasi akuntansi , digital marketing dan e-commerce untuk meningkatkan literasi digitalisasi dan kinerja UMKM,” vol. 5, no. 225, pp. 187–199, 2024, doi: 10.33474/jp2m.v5i1.21506.

K. S. Badan Pusat Statistik, “Kabupaten Sidoarjo Dalam Angka 2025,” 2025.

M. Sari, H. Rachman, N. J. Astuti, M. W. Afgani, and R. Abdullah, “Jurnal Pendidikan Sains dan Komputer Explanatory Survey dalam Metode Penelitian Deskriptif Kuantitatif Jurnal Pendidikan Sains dan Komputer,” vol. 3, no. 1, pp. 10–16, 2023.

W. Sulistiyowati and C. Cahyaning, Buku Ajar UMSIDA Press Jl . Mojopahit 666 B Sidoarjo Copyright © 2017 . Authors All rights reserved.

H. Soesana, Abigail; Subakti, Hani; Karwanto; Fitri, Anisa; Kuswandi, Sony; Sastri, Lena; Falani, Ilham; Aswan, Novita; Hasibuan, Ferawati Artauli; Lestari, Metode Penelitian Kuantitatif, 1st ed. Yayasan Kita Menulis, 2023.

Sugiyono, Metode Penelitian Kuantitatif. Bandung: Alfabeta, 2023.

M. M. Undari Sulung, “Jurnal Edu Research Indonesian Institute For Corporate Learning And Studies (IICLS) Page 110,” vol. 5, no. September, pp. 110–116, 2024.

K. A. K. I.Ghozali, SmartPLS 4.0. 2023.

J. F. Hair, G. T. M. Hult, and C. M. Ringle, A Primer on Partial Least Squares Structural Equation Modeling ( PLS-SEM ).

E. Istanti, A. Kusmaningtyas, S. Mujanah, and A. D. Gatot, “Peran Work Engagement Dalam Memediasi Kecerdasan Emosional , Spiritual , Dan Intelektual Terhadap Kinerja Dosen : Efek Moderasi Dukungan Organisasi,” vol. 25, no. 3, pp. 277–290, 2025.