Abstract:
General Background: Micro, small, and medium enterprises (MSMEs) are vital to Indonesia's economy, particularly in the culinary sector. Specific Background: Despite their growth, many culinary MSMEs struggle with poor financial reporting due to limited financial skills and low digital adoption. Knowledge Gap: Prior studies show mixed results on the influence of financial literacy, financial technology (fintech), and financial management on financial reporting quality, and few focus on culinary MSMEs in Sukabumi. Aims: This study analyzes the impact of financial literacy, fintech, and financial management on the quality of financial reports among culinary MSMEs in Sukabumi City. Results: Using quantitative associative methods with 180 MSMEs, the findings show that financial literacy negatively affects report quality, fintech has no significant effect, while financial management has a strong positive and dominant influence. The regression model explains 48.1% of the variance. Novelty: Unlike existing studies, this research identifies financial management as a stronger determinant than literacy or fintech, and highlights the counterintuitive negative role of financial literacy. Implications: The results emphasize the need for targeted training in financial practices and effective use of digital tools, supporting policy and program development for MSME financial capacity building in local contexts.
Highlight :
Financial management is the most dominant factor improving report quality.
Financial literacy negatively affects the quality of financial reports.
Fintech usage is still limited among culinary MSMEs.
Keywords : Financial Literacy, Financial Technology, Financial Management, Financial Report Quality, Culinary MSMEs
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References
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