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Farhan Maulana Arli; Diva Datul Isma

Karakter : Jurnal Riset Ilmu Pendidikan Islam 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The presence of Generation Z, who grew up entirely in the digital era, has triggered a fundamental transformation in Muslim religious practices, where social media has replaced conventional religious institutions as the primary source of religious information. This condition creates a paradox: Gen Z has become a generation that is highly religious online, yet is often disconnected from physical communities and traditional religious authorities. This study aims to analyze the character of Muslim Gen Z religiosity, identify its forming factors, and examine the impact of the digital era on their religiosity. This study employed a descriptive qualitative approach using a library research method. The findings indicate that Muslim Gen Z religiosity is characterized by personalization, flexibility, and digital spirituality, strongly influenced by social media. These characteristics are shaped by massive digital technology accessibility, the effectiveness of contextual Islamic preaching on platforms such as TikTok, as well as spiritual needs and social pressure from the digital environment. The digital era brings positive impacts in the form of increased accessibility and religious literacy, but also negative impacts including shallow religious understanding, vulnerability to information bias, and potential exposure to extreme ideologies. This study implies the importance of an integrated digital religious literacy strategy through critical thinking-based Islamic Religious Education curriculum reform, enhancement of educators' digital capacity, and cross-sector collaboration to strengthen Gen Z's moderate and reflective religious understanding.

Kayla Gunawan; Salsa Nabil Aenur Rokhmah; Fatkhur Rokhman

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research was designed to explore the extent to which public beliefs influence the implementation of Digital traceability  systems in the halal industrial sector. The approach used was quantitative with a survey method, where questionnaires were distributed to 60 respondents who were consumers of halal products in Indonesia. Data were analyzed using simple linear regression via Microsoft Excel. Research findings indicate that public confidence has a positive and significant influence on the adoption of Digital traceability  systems, with a regression coefficient of 0.476 and a significance level of 0.000 (<0.05). In addition, the coefficient of determination (R Square) value of 0.219 indicates that public confidence contributes 21.9% to the implementation of the Digital traceability  system, while the rest is determined by other factors that were not researched. These findings confirm that public trust is an important element in encouraging acceptance of digital technology, especially in the halal industry which relies heavily on transparency and consumer confidence. Thus, implementing a Digital traceability  system that is supported by information openness and easy access to technology can be an effective strategy to strengthen consumer trust while expanding technology adoption.

Johana Tania Arviana; Anita Oktavia; Catharina Aprilia Hellyani; Anna Triwijayati

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The rapid growth of digital technology and social media has reshaped communication practices, consumer behavior, and marketing approaches, particularly among Generation Z, who are widely recognized as digital natives. For this generation, social media serves as a major channel for obtaining information and exploring product references before making purchase decisions. In this environment, influencer marketing has emerged as a prominent promotional approach because it can foster audience interaction, emotional connection, and trust more effectively than conventional advertising. This study examines the role of influencer marketing in shaping the digital behavior of Generation Z in Indonesia. A qualitative literature review method was employed by analyzing secondary sources drawn from academic journals, books, and related publications. The findings indicate that influencer marketing has a meaningful influence on information-seeking behavior, decision-making processes, and the level of digital engagement among Generation Z. Influencers are commonly viewed as more credible, relatable, and authentic sources of information. Furthermore, the effectiveness of influencer marketing is determined more by credibility, authenticity, and the quality of interaction than by follower count alone. These findings suggest that companies should adopt digital marketing strategies that are more interactive, personalized, and relationship-oriented in order to engage Generation Z more effectively.

Adi Maulana Putra Hidayat; Dhanar Intan Surya Saputra

Bridge : Jurnal Publikasi Sistem Informasi dan Telekomunikasi 2026 Asosiasi Profesi Telekomunikasi Dan Informatika Indonesia

Public service institutions currently utilize digital technology to improve information accessibility for society. Satres PPA and PPO Polresta Banyumas has an important role in providing services, protection, and education related to violence cases against women and children. However, information regarding services, reporting procedures, and educational materials is still not fully accessible to the public. This study aims to design and develop a service and educational website for Satres PPA and PPO Polresta Banyumas using the Laravel framework. The research method used in this study is the Waterfall method, which consists of requirement analysis, system design, implementation, testing, and maintenance stages. The website was developed using Laravel, MySQL, and Bootstrap to support responsive interface design. The results show that the developed website is able to provide service information, educational articles, reporting procedures, and contact information effectively. System testing results indicate that all website features function properly according to user requirements. The website is expected to improve public access to information and increase awareness regarding the protection of women and children.

Sabila Sabila; Dellia Dellia; Nadiya Nadiya; Latifa Latifa; Zainal Abidin

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

This study conducts a systematic review of literature concerning the role of Management Information Systems (MIS) in managing Umrah pilgrim data across Indonesia. Employing a Systematic Literature Review (SLR) guided by the PRISMA protocol, the study examined and synthesized 24 peer-reviewed articles published between 2019 and 2026, drawn from Google Scholar, SINTA, and nationally accredited journal portals. Findings indicate that MIS adoption has yielded notable improvements in operational efficiency, data reliability, service transparency, and the overall quality of managerial decision-making within Umrah travel organizations. Web-based MIS remains the predominant technological approach, offering integrated modules for pilgrim registration, document handling, financial tracking, and departure scheduling. At the national level, government-initiated platforms such as SISKOHAT and SISKOPATUH have demonstrated tangible contributions to the administration of Hajj and Umrah services. Nevertheless, persistent obstacles continue to hinder full-scale adoption, including inadequate digital infrastructure in certain regions, inconsistent internet connectivity, and gaps in human resource competencies for operating digital systems. The study argues that embracing MIS is no longer optional for Umrah travel operators; rather, it constitutes a strategic necessity. Future research is encouraged to investigate long-term implementation outcomes, cross-system comparisons, and data security considerations within the broader digital landscape of pilgrimage service management.

Eman Suherman; Iwan Setiawan

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The development of digital technology has encouraged the transformation of the financial sector through the emergence of Sharia financial technology (fintech) as a financial service based on Islamic principles that emphasize justice, transparency, and public benefit (maslahah). The presence of various Sharia fintech products such as Sharia peer-to-peer (P2P) lending, Sharia crowdfunding, Sharia E-wallets, and digital ZISWAF (zakat, infaq, alms, and waqf) services is considered capable of increasing financial inclusion in Indonesia, especially for unbanked communities and MSMEs that have limited access to formal financial services. This study aims to analyze the innovation of Sharia fintech products, their role in increasing financial inclusion, and their conformity with the perspective of Islamic Economic Law. This research uses a qualitative method with a library research approach through collecting data from scientific journals, DSN-MUI fatwas, OJK and Bank Indonesia regulations, as well as various literature related to Sharia fintech published within the last five years. The data analysis technique was carried out descriptively and analytically by examining the concepts, implementation, and regulations of Sharia fintech in Indonesia. The results of the study indicate that Sharia fintech has a strategic role in expanding public access to financial services through the digitalization of financing, payments, and Islamic social fund collection. In addition to increasing Islamic financial inclusion and literacy, Sharia fintech also helps reduce transaction costs, facilitate MSME financing access, and expand the distribution of financial services to remote areas. From a Sharia perspective, the operation of Sharia fintech must continue to adhere to DSN-MUI fatwas and maqashid sharia principles in order to avoid elements of riba, gharar, and maisir and to create justice and public benefit for society. Therefore, Sharia fintech has a great opportunity to support the development of an inclusive and sustainable Islamic digital economy in Indonesia, although strengthening regulations, Sharia supervision, public education, and product innovation based on community needs are still required.

Tesar Librian Priyo Susilo; I Gusti Ngurah Agung Aditya Pramana

Jurnal Manajemen Riset Inovasi 2026 Pusat Riset dan Inovasi Nasional

The development of digital technology and internet penetration are driving changes in consumer behavior and demanding that MSMEs not only adapt but also understand the operational motives and marketing channel integration strategies to face competition in the digital era. This study aims to examine the operational motives and technical adaptation processes of Micro, Small, and Medium Enterprises (MSMEs) in Bali in integrating online and offline marketing channels through an omnichannel strategy to respond to intense market competition in the digital era. This descriptive qualitative research uses a multiple case study approach in three different MSME sectors: goods maintenance services, creative services, and fashion retail. Data collection was conducted through direct observation, in-depth interviews, and a review of digital activities, then analyzed through single-case and cross-case stages. The results show that MSMEs optimize digital channels as instruments to expand reach and trigger consumer emotional engagement through a visual storytelling approach, while physical stores are crucially maintained as points of sensory validation. Functional integration has been proven to accommodate the shift in consumer behavior towards a hybrid decision-making pattern. In this pattern, consumers conduct information searches and initial evaluations online, but tend to shift to offline interactions to validate quality and finalize transactions to minimize purchase risk. In conclusion, cross-channel operational synergy has proven essential in boosting the competitive advantage of MSMEs.

Agus Fitriadi; Sudarmiatin Sudarmiatin; Heri Pratikto

International Journal of Management Science and Entrepreneurship 2026 International Forum of Researchers and Lecturers

The internationalization of micro, small, and medium-sized enterprises (MSMEs) has become a strategic issue in addressing global economic dynamics, particularly within the framework of the Global Value Chain (GVC) in the digital age. Although Indonesian MSMEs have great potential to support the national economy, their level of involvement in the global value chain remains relatively limited. This study aims to analyze the challenges and strategies for the internationalization of Indonesian MSMEs within the GVC in the digital age. The study employs a qualitative approach using a case study design, along with thematic analysis and value chain analysis techniques. The findings indicate that MSMEs are already involved in the GVC across various stages of the value chain—from raw material processing to global distribution—yet they continue to face numerous challenges, such as technological limitations, human resource competencies, production capacity, and international distribution networks. On the other hand, digitalization has proven to be a key factor in expanding access to global markets through the use of digital platforms. An effective internationalization strategy requires the integration of product innovation based on local resources, the utilization of digital technology, and the strengthening of global business networks. This study contributes to integrating the perspectives of GVCs, digitalization, and SME internationalization strategies into a comprehensive analytical framework, and provides practical implications for SME actors and policymakers in enhancing competitiveness in the global market

Ni Putu Windi Adnyani

Jurnal Hukum, Administrasi Publik dan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Amidst the rapid development of digital technology today, copyright plays a complex role as an instrument for protecting works and at the same time as a potential inhibitor of innovation. Protection of exclusive rights granted by the copyright protection system aims to provide economic incentives or financial benefits to the creator. However, in practice, it often creates limitations on creative freedom, especially in the context of derivative works, remixes, parodies, and other creative uses that are developing rapidly in the digital realm. This study aims to examine how the copyright legal system, both normatively and implementatively, affects the scope of movement of creative actors in producing innovation. Through a normative legal approach with a review of international and national literature, this study found that copyright protection is too strict and has the effect of freezing reactivity, especially if it is not balanced with clear fair use provisions. However, on the other hand, loose regulations will also risk ignoring the moral and economic rights of the original creator. Thus, a balance is needed between the protection of individual rights and the public interest within the framework of a legal system that is adaptive and inclusive of digital culture. The study recommends strengthening open licensing frameworks such as Creative Commons, as well as updating national copyright policies to ensure that legal systems do not hinder, but rather encourage, the growth of innovation and creative expression in the digital age.

Elisabeth Yecilda Woga; Monica Innanda Chiaralazzo; Intansakti Pius X

Sabar : Jurnal Pendidikan Agama Kristen dan Katolik 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Advances in digital technology have transformed the paradigm of faith proclamation, requiring the Church to optimize social media as a relevant catechetical instrument. This study aims to examine how the use of the TikTok platform can be optimized as an effective means of creative catechesis in connecting complex faith teachings for people in the digital era. The research method used is descriptive qualitative with a literature study technique, where data is collected from various scientific literature, Church documents, and relevant library sources. The research findings indicate that TikTok is an effective digital space for catechesis because it is supported by attractive audio-visual features, interactive features such as stitches and comments that enable two-way dialogue, and an algorithmic system that expands the reach of proclamation. The strategy of catechesis through short videos has proven to be able to change the perception of faith teaching that has become rigid to a more personal spiritual experience that is easily understood by all levels of society, especially the younger generation. The implications of this study emphasize the need for the Church to consistently adapt to digital culture and increase content creativity to ensure the continuity of inclusive evangelization amidst the dynamics of modern developments.

Kunarso Kunarso; Dicky Hartono; Rena Fandani; Michael Fredson Soselisa

Majelis : Jurnal Hukum Indonesia 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The development of digital technology has transformed trading patterns through the emergence of live shopping, a phenomenon that enables real-time interaction between sellers and consumers. Although it offers marketing efficiency, this model poses significant legal risks, including misleading information, promotional manipulation, and product non-conformity. This study aims to analyze legal certainty in consumer protection within live shopping transactions, examine the forms of business actors’ liability for consumer losses, and identify obstacles to regulatory implementation along with efforts to strengthen supervision.The research method employed is normative legal research using both a statute approach and a conceptual approach. The results indicate that legal certainty in consumer protection within this ecosystem is grounded in the integration of Law No. 8 of 1999 (Consumer Protection Law) as the lex generalis and Government Regulation No. 80 of 2019 (Electronic Commerce/PMSE) as the lex specialis, which recognizes the validity of real-time electronic contracts. The legal liability of business actors is strict liability in nature, in accordance with Article 19 of the Consumer Protection Law, and may also be construed as a tort (Article 1365 of the Civil Code) in cases involving distortion of visual information.However, the effectiveness of these regulations is hindered by the ephemeral nature of transactions and low levels of digital literacy. This study recommends the implementation of technology-based supervisory systems (suptech), strengthening the oversight function of platforms (PPMSE), and policy synchronization between the Ministry of Trade and the Ministry of Communication and Informatics in standardizing business actor verification to ensure the security of the digital commerce ecosystem.

Irfan Swanto Yusni; M. Rizky Kurniawan; Mukhlisin Nata Hudin; Syarifuddin Syarifuddin; Ferralia Eka Putri

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

The development of digital technology in the Society 5.0 era presents both challenges and opportunities in history teaching, particularly regarding teachers’ ability to integrate technology and adapt to changes in students’ learning styles. This study aims to analyse the challenges faced by teachers and the strategies employed in digital-based history teaching. The method used is a Systematic Literature Review (SLR) employing the PRISMA approach, involving the stages of identification, screening, eligibility assessment, and inclusion of scientific articles published between 2020 and 2025. From the selection process, 25 relevant articles were identified for qualitative descriptive analysis. The findings indicate that teachers’ digital literacy levels remain at a moderate level and are unevenly distributed, thereby affecting the sub-optimal integration of technology into teaching. Furthermore, changes in students’ learning styles which are increasingly technology-oriented require more interactive and contextual pedagogical innovations. On the other hand, the use of digital media has proven capable of enhancing student motivation and learning outcomes, although this is still hindered by limitations in infrastructure and teachers’ technical competencies. The abundance of historical information on the internet also poses challenges regarding the validity of sources, thus necessitating the strengthening of digital literacy and critical thinking. The implications of this research underscore the importance of the ongoing development of teachers’ digital skills, the improvement of educational facilities, and the implementation of innovative teaching models to ensure that history teaching becomes more relevant and effective, and is capable of fostering critical thinking skills in pupils in the digital age.

Delia Septi Catur Farawati; Nisrina Ainul Kamila Ariyanti; Nawfal Faiz Abyaz; Mochammad Isa Anshori

Jurnal Pemimpin Bisnis Inovatif 2026 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

The advancement of digital technology has significantly transformed organizational decision-making, particularly in modern leadership contexts that demand rapid and data-driven responses. Artificial Intelligence(AI) has emerged as a strategic technology capable of enhancing accuracy, speed, and effectiveness in decision-making through comprehensive data analysis. This study aims to analyze the role of AI in supporting leadership decision-making and its implications for organizational effectiveness using a narrative literature review approach. Secondary data comprising peer-reviewed national and international journal articles were analyzed to identify patterns, themes, and interactions between AI, leadership, and decision-making processes. The findings indicate that AI functions not only as a data analysis tool but also as a strategic element that strengthens leaders’ capabilities in evidence-based decision-making, improves team coordination, and optimizes organizational processes. Thematic synthesis identified three main domains analytics and predictive capabilities, leadership strategies, and implementation challenges that form the basis for integrating AI into managerial practice. This study contributes theoretically by expanding the digital leadership and technology-based decision-making framework and practically by providing guidance for organizations to optimize AI utilization to enhance decision quality and efficiency. The research also offers directions for future empirical studies to explore AI-leadership interactions across various organizational sectors, supporting more adaptive, effective, and data-driven decision-making in the digital era.

Sabila Inayatul Kafiyah; Neisya Syafarina; Naerul Edwin Kiky Aprianto

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

This study aims to analyze the resilience of Micro, Small, and Medium Enterprises (MSMEs) in local economic development, with a focus on market dependency in the Purwasera culinary area, Purwokerto. The study employs a qualitative approach with a descriptive method. Data were collected through in-depth interviews, observation, documentation, and literature review, involving MSME actors and area management as informants. Data analysis was conducted through data reduction, data presentation, and conclusion drawing. The results indicate that MSMEs play a strategic role in supporting local economic activities, as reflected in increased income and dynamic economic transactions. However, MSME resilience still faces challenges, particularly high dependency on student consumers, which leads to income fluctuations during academic holidays. In addition, low adoption of digital technology hinders market expansion and business competitiveness. This study concludes that strengthening MSME resilience requires market diversification, digital adoption, and capacity building to ensure sustainable local economic development..

Riksa Zahra Kusdiani; Anisa Nurhidayah; Nanda Anissa Lestari; Rea Zaelanti; Aldi Syahdani Ikmatuloh +1 more

Jurnal Bisnis Inovatif dan Digital 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This article discusses innovations in cash waqf management through the integration of digital technology with the SatuWakaf.id platform developed by the Indonesian Waqf Board (BWI). The urgency of this research is driven by the need for a transformation in waqf governance to optimize the potential of the Sharia economy in the era of disruption. This study employs a literature review method with a qualitative approach to examine the role of digitalization in enhancing efficiency, transparency, and public participation in waqf. The findings indicate that digital waqf provides ease of access, transaction flexibility, and transparency through a real-time reporting system that is accountably accessible to donors (wakif). Furthermore, the integration of technologies such as QRIS, e-wallets, and internet-based systems effectively addresses various constraints of conventional waqf management, including limited reach and complex administration. However, significant challenges remain, such as low public literacy, limited technological competence among waqf managers (nazir), and cyber security risks surrounding digital transactions. Consequently, the optimization of digital waqf requires strong synergy between human resource development, adaptive regulatory strengthening, and the development of inclusive technological infrastructure to ensure that national waqf potential is fully utilized for the welfare of the community.

Ni Putu Chantika Aprilia Nariswari; Nyoman Sri Subawa

International Journal of Management 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The advancement of digital technology has encouraged e-commerce platforms to adopt interactive features such as Virtual Try-On to enhance a more visual and personalized shopping experience. This feature allows consumers to virtually try products, thereby assisting in product evaluation prior to purchase decisions. This study aims to analyze the effect of experiential value on customer engagement behavior, with customer satisfaction as a mediating variable. The research employs a quantitative approach through a survey of 150 respondents in Indonesia who have used Virtual Try-On, using a purposive sampling technique. Data were collected through questionnaires and analyzed using Partial Least Squares (PLS). The results indicate that experiential value has a positive and significant effect on both customer satisfaction and customer engagement behavior. Furthermore, customer satisfaction also has a positive effect on customer engagement behavior and partially mediates the relationship between experiential value and customer engagement behavior. These findings suggest that valuable technology-driven experiences can enhance customer satisfaction and encourage more active consumer engagement. This study contributes theoretically to the literature on digital consumer behavior and offers practical implications for e-commerce platforms in optimizing Virtual Try-On features.

Allaysha Adindaputri Kirani; Gunardi Lie

Mahkamah : Jurnal Riset Ilmu Hukum 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study aims to analyze e-commerce strategies in selecting applicable law and jurisdiction to avoid conflicts of jurisdiction in cross-border transactions. This study employs a normative legal method using legislative, conceptual, and comparative approaches to analyze the selection of applicable law and jurisdiction in cross-border e-commerce transactions. The data used consists of primary and secondary legal materials collected through a literature review. The analysis was conducted qualitatively using descriptive-analytical and legal interpretation methods, as well as deductive reasoning to formulate strategies for minimizing jurisdictional conflicts. The research findings indicate that the application of the principle of freedom of contract, combined with international instruments and digital technology, can serve as an effective strategy for e-commerce actors to minimize jurisdictional conflicts and litigation risks. This strategy not only provides legal protection, particularly for SMEs, but also enhances the trust of global partners and competitiveness in the international market through the use of clear contract clauses, hybrid forums, and technological support such as blockchain and ODR.

nur haliza riang saputri; Suwarno

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the impact of digital transformation in accounting and the effectiveness of internal control systems on the quality of financial reports in an integrated logistics services company. The method used is a quantitative approach using Structural Equation Modeling-Partial Least Squares (SEM-PLS), with data collected from 35 respondents who are involved in financial and accounting activities within the company. The analysis focuses on evaluating the relationships between digital transformation, internal control systems, and financial reporting quality. The research findings indicate that digital transformation in accounting (coefficient = 0.658; p-value = 0.000) and internal control systems (coefficient = 0.308; p-value = 0.023) have a positive and significant effect on the quality of financial reports. Furthermore, the coefficient of determination (R²) value of 0.822 shows that both independent variables are able to explain 82.2% of the variation in financial report quality, while the remaining percentage is influenced by other factors outside the model. These results confirm that the implementation of digital technology supported by an effective internal control system can significantly improve the accuracy, relevance, timeliness, and reliability of financial reporting in organizations.

Alfonsus Mudi Aran

International Journal of Christian Education and Philosophical Inquiry 2026 Asosiasi Riset Ilmu Pendidkan Agama dan Filsafat Indonesia

This study explores the integration of Creativity Education and Growth Mindset in Catholic Religious Education (CRE) at Senior High Schools and examines its alignment with the Sustainable Development Goal (SDG) 4, focusing on quality and inclusive education. Using a Systematic Literature Review based on the PRISMA 2020 protocol, the study analyzed 1,263 articles from scientific databases, narrowing down to 106 relevant studies. The findings highlight that Creativity Education fosters critical thinking, cognitive flexibility, problem-solving, and the integration of moral and spiritual values. Growth Mindset enhances students’ intrinsic motivation, perseverance, and resilience, creating an adaptive, innovative, and inclusive learning environment. The synthesis led to the development of an integrative learning model, which includes the Creative Reflective Learning Cycle, Faith-Based Project Learning, Creative Growth Dialogue, and Digital Creativity Integration. This model aims to holistically develop students’ cognitive, creative, moral, and spiritual capacities. The study demonstrates that the combination of Creativity Education and Growth Mindset enriches CRE pedagogical practices and supports the development of 21st-century skills, such as critical thinking, collaboration, digital literacy, and moral literacy. It concludes that project-based learning, digital technology integration, and curriculum adjustments are vital steps in improving learning quality and inclusiveness. The study recommends further empirical research to test the effectiveness of the proposed model.

Alda Rahmadhini; Suwandi, Suwandi

Jurnal Publikasi Ekonomi dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to test the influence of digital literacy and the use of accounting applications on the effectiveness of MSME information systems with user competence as a mediating variable. The research sample amounted to 100 MSME actors in Gresik City who were selected using purposive sampling techniques according to the research criteria. Data testing was carried out using a quantitative approach using the Structural Equation Modeling–Partial Least Square (SEM-PLS) method through the SmartPLS application. The results of the study show that digital literacy and the use of accounting applications have a positive effect on the effectiveness of MSME information systems. Meanwhile, user competence does not have a significant effect and is unable to mediate the influence of digital literacy and the use of accounting applications on the effectiveness of information systems. This research is expected to provide benefits for MSME actors in increasing the use of digital technology and accounting applications, as well as become an academic reference for future research. The limitations of this study lie in the scope of the MSME scale, which has not considered external factors, and the research model that has not fully explained the role of user competence as a mediating variable.