Perceptions of MSMEs on the Collaboration Between Financial Literacy, Financial Technology, and Green Accounting in Realizing Sustainable Business

DOI

10.2991/978-94-6463-882-0_59How to use a DOI?

Keywords

Financial Literacy; Fintech; Green Accounting; MSMEs; Perception Sustainability; Qualitative Study

Abstract

This study aims to explore the perceptions of Micro, Small, and Medium Enterprises (MSMEs) actors regarding the collaboration between financial literacy, financial technology (fintech), and green accounting practices in supporting business sustainability. In the context of increasing pressure on business actors to adopt more sustainable and environmentally friendly approaches, the utilization of digital innovation and environmental awareness has become a crucial aspect. This research employs a qualitative approach, using a phenomenological method, to understand the subjective experiences of MSME actors as they integrate both elements into their business practices. Data were collected through in-depth interviews with eight MSME owners from various sectors who have implemented financial technology and initiated environmentally conscious practices in their operations. The findings suggest that MSME actors perceive collaboration between fintech and green accounting as a promising strategy to enhance efficiency, transparency, and the reputation of sustainable businesses. However, several challenges were identified, including limited digital and environmental literacy, as well as a lack of technical and policy support. These findings have significant implications for the development of integrated financial-environmental literacy programs and public policies that promote the integration of digital innovation and environmental sustainability in the MSME sector.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Made Ayu Jayanti Prita Utami
AU  - I Putu Okta Priyana
AU  - Ni Putu Rita Sintadevi
AU  - Gede Sedana Wibawa Yasa
AU  - Nyoman Indah Kusuma Dewi
PY  - 2025
DA  - 2025/11/14
TI  - Perceptions of MSMEs on the Collaboration Between Financial Literacy, Financial Technology, and Green Accounting in Realizing Sustainable Business
BT  - Proceedings of the International Conference on Sustainable Green Tourism Applied Science - Social Applied Science 2025 (ICOSTAS-SAS 2025)
PB  - Atlantis Press
SP  - 514
EP  - 522
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-94-6463-882-0_59
DO  - 10.2991/978-94-6463-882-0_59
ID  - Utami2025
ER  -