The Influence of Accounting Understanding, Financial Literacy, and Social Media Utilization on the Sustainability of MSMEs

Mohamad Soedarman; Diana Nada Hartatik; Lailatus Sa'adah

doi:10.55927/ijsmr.v4i5.55

Authors

Mohamad Soedarman Malangkucecwara College of Economics
Diana Nada Hartatik Malangkucecwara College of Economics
Lailatus Sa'adah Malangkucecwara College of Economics

DOI:

https://doi.org/10.55927/ijsmr.v4i5.55

Keywords:

Accounting Understanding, Financial Literacy, Social Media, MSME Sustainability

Abstract

This research aims to examine how accounting knowledge, financial literacy, and social media usage affect the sustainability of Micro, Small, and Medium Enterprises (MSMEs) in Wonokitri Village. Employing a quantitative method, the study involved saturated sampling of 93 MSMEs. Data collection was carried out through questionnaires, and the analysis was performed using multiple linear regression. The findings reveal that accounting knowledge, financial literacy, and social media utilization all have a positive and significant impact on MSME sustainability. The Adjusted R Square value of 0.873 indicates that these variables explain 87.3% of the variations in MSME sustainability.

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