https://penerbitgoodwood.com/index.php/jastaka <p style="text-align: justify;">Jurnal Studi Pemerintahan dan Akuntabilitas (Journal of Governance and Accountability Studies) is a peer-reviewed scientific journal that publishes original, high-quality analyses in the fields of social sciences, politics, governance, and accountability. The journal aims to foster intellectual discourse and scholarly exchange among academics, policymakers, and practitioners, encouraging innovative insights into contemporary governance challenges.</p> Penerbit Goodwood en-US Jurnal Studi Pemerintahan dan Akuntabilitas 2776-7574 <p>Authors who publish with this journal agree to the following terms:</p> <ol> <li class="show">Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a&nbsp;<a href="http://creativecommons.org/licenses/by-sa/4.0/" target="_blank" rel="noopener">Creative Commons Attribution License (CC BY-SA 4.0)</a>&nbsp;that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.</li> <li class="show">Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.</li> <li class="show">Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.</li> </ol> https://penerbitgoodwood.com/index.php/jastaka/article/view/6038 <p><strong>Purpose:</strong> This study aims to systematically examine the role of Financial Technology (FinTech) in strengthening financial management practices among Micro, Small, and Medium Enterprises (MSMEs), particularly in improving access to finance, cash flow management, and transparency.<br /><strong>Research Methodology:</strong> This study adopts a Systematic Literature Review (SLR) approach based on the PRISMA protocol. Peer-reviewed journal articles published between 2021 and 2025 were retrieved from the Scopus database using predefined keywords related to FinTech, financial management and MSMEs. The selected studies were analyzed through content analysis to identify patterns, mechanisms, and research gaps in the adoption of FinTech and MSMES financial management.<br /><strong>Results:</strong> The findings indicate that FinTech significantly enhances MSMES financial management through digital payment systems, digital lending platforms, accounting information systems, and data-driven financial tools. FinTech adoption improves transaction efficiency, the accuracy of financial records, access to alternative financing, and overall financial resilience. Financial and digital literacy are critical factors influencing successful FinTech utilization.<br /><strong>Conclusions:</strong> FinTech serves as a strategic enabler of MSME financial management and business sustainability. Effective integration, supported by adequate literacy and regulatory support, enhances financial performance and resilience of the sector. Policymakers should promote inclusive fintech ecosystems.<br /><strong>Limitations:</strong> This review was limited to English-language publications and cross-sectional studies, restricting insights into long-term effects.<br /><strong>Contribution:</strong> This synthesis of recent evidence offers valuable insights for academics, policymakers, and practitioners in developing inclusive digital financial solutions.</p> Kiki Anggraeny Rischa Meiyani Haryono Haryono Maria Septijantini Alie Copyright (c) 2026 Kiki Anggraeny, Rischa Meiyani, Haryono Haryono, Maria Septijantini Alie https://creativecommons.org/licenses/by-sa/4.0 2026-07-09 2026-07-09 6 1 45 56 10.35912/jastaka.v6i1.6038 https://penerbitgoodwood.com/index.php/jastaka/article/view/6044 <p><strong>Purpose: </strong>This study aims to systematically review andsynthesize existing literature on Knowledge Management (KM)practices and their role in enhancing innovation capabilitiesamong Micro, Small, and Medium Enterprises (MSMEs). Itidentifies key KM mechanisms, explores their relationships withdifferent forms of innovation, and highlights research gaps forfuture studies.<br /><strong>Methodology: </strong>A Systematic Literature Review (SLR) wasconducted based on the Preferred Reporting Items for SystematicReviews and Meta-Analyses (PRISMA) guidelines. Relevantpeer-reviewed articles published between 2016 and 2025 wereretrieved from Scopus and Google Scholar. A total of 31 articleswere selected using predefined inclusion and exclusion criteriaand analyzed through qualitative content analysis to identifymajor themes, patterns, and relationships between KM practicesand innovation outcomes.<br /><strong>Results: </strong>The findings reveal that knowledge sharing, leadershipsupport, human resource management practices, and intellectualcapital are key drivers connecting KM with innovation inMSMEs. These practices contribute to product, process, andgreen innovation, particularly when supported by collaborativecultures and continuous capability development.<br /><strong>Conclusion: </strong>KM serves as a strategic resource for strengtheningMSME innovation and competitiveness.<br /><strong>Limitations: </strong>This study is limited by database coverage andpublication periods.<br /><strong>Contribution: </strong>This review provides an integrated framework forunderstanding KM-driven innovation and offers insights forfuture research and MSME development strategies</p> Tesa Tiara Dwi Pratiwi Lumitha Ayu Ningtias Armalia Reny Wa Copyright (c) 2026 Tesa Tiara, Dwi Pratiwi, Lumitha Ayu Ningtias, Armalia Reny Wa https://creativecommons.org/licenses/by-sa/4.0 2026-07-09 2026-07-09 6 1 1 13 10.35912/jastaka.v6i1.6044 https://penerbitgoodwood.com/index.php/jastaka/article/view/6039 <p><strong>Purpose:</strong> This study systematically reviews the literature on Artificial Intelligence (AI) and Big Data Analytics (BDA) adoption in Micro, Small, and Medium Enterprises (MSMEs), focusing on adoption drivers, organizational and dynamic capabilities, and performance outcomes.<br /><strong>Research Methodology:</strong> A Systematic Literature Review (SLR) following PRISMA guidelines was conducted. Data were sourced from Scopus and Semantic Scholar for peer-reviewed journal articles published between 2015 and 2025. Based on predefined criteria, 33 articles were selected and analyzed using thematic analysis to identify the dominant themes, theoretical perspectives, and research gaps.<br /><strong>Results:</strong> The review shows that MSMEs’ AI and BDA adoption is driven by technological readiness, managerial support, and environmental pressures. Crucially, neither AI nor BDA directly enhances firm performance. Their performance impact is indirect and occurs through the development of dynamic capabilities, particularly data-driven decision-making, organizational learning, and adaptability. These capabilities enable MSMEs to convert technology adoption into meaningful performance outcomes. However, prior studies are fragmented, often treating AI and BDA separately and focusing primarily on short-term performance effects.<br /><strong>Conclusions:</strong> This review confirms that AI and BDA influence MSME performance solely through dynamic capabilities. Thus, integrating technology adoption theories with the dynamic capability perspective is essential to explain their role in sustainable performance and in digital transformation.<br /><strong>Limitations:</strong> This study was limited to English-language journal articles indexed in selected databases.<br /><strong>Contribution:</strong> This study offers a holistic framework that integrates technology adoption and dynamic capability perspectives for AI and BDA adoption in MSMEs.</p> Ledyana Ayu Pratiwi Subandi Subandi Yuda Padriyadi Eka Travilta Oktaria Copyright (c) 2026 Ledyana Ayu Pratiwi, Subandi Subandi, Yuda Padriyadi, Eka Travilta Oktaria https://creativecommons.org/licenses/by-sa/4.0 2026-07-09 2026-07-09 6 1 29 44 10.35912/jastaka.v6i1.6039 https://penerbitgoodwood.com/index.php/jastaka/article/view/6281 <p><strong><span lang="IN">Purpose: </span></strong><span lang="IN">This study aims to analyze the effect of fintech usage on the financial performance of Micro, Small, And Medium Enterprises (MSMEs) in Tulang Bawang Barat Regency.</span></p> <p><strong>Research Methodology</strong><strong><span lang="IN">: </span></strong><span lang="IN">This study employs a quantitative approach using a survey method. Data were collected from MSME owners using structured questionnaires. A purposive sampling technique was applied, resulting in 50 respondents being selected. Data were analyzed using multiple linear regression with the assistance of SPSS version 25.</span></p> <p><strong><span lang="IN">Results: </span></strong><span lang="IN">The results show that the use of fintech has a positive and significant effect on MSME financial performance. Fintech adoption improves transaction efficiency, financial record management, and access to financial services, thereby enhancing the overall business performance.</span></p> <p><strong>Conclusions</strong><strong><span lang="IN">: </span></strong><span lang="IN">This study concludes that fintech usage significantly improves the financial performance by enhancing transaction efficiency, financial management, and access to financial services.</span><span lang="IN"> </span><span lang="IN">However, the effectiveness of fintech adoption depends on the readiness and capability of MSME actors to utilize digital financial technology.</span></p> <p><strong><span lang="IN">Limitations: </span></strong><span lang="IN">This study is limited to MSMEs in Tulang Bawang Barat Regency and considers only the fintech usage as the independent variable. Therefore, these findings may not be generalizable to other regions.</span></p> <p><strong>Contributions: </strong><span lang="IN">This study contributes to the literature by providing empirical evidence of the impact of fintech on MSME financial performance at the regional level.</span><span lang="IN"> </span><span lang="IN">Practically, the findings offer insights for MSME owners and policymakers to promote Fintch adoption as a strategy to improve financial performance.</span></p> Tiara Prama Nur’Aizah M.Ridwan Siddik Dias Alief Eka Travilta Oktaria Copyright (c) 2026 Tiara Prama Nur’Aizah, M.Ridwan Siddik, Dias Alief, Eka Travilta Oktaria https://creativecommons.org/licenses/by-sa/4.0 2026-07-09 2026-07-09 6 1 57 69 10.35912/jastaka.v6i1.6281 https://penerbitgoodwood.com/index.php/jastaka/article/view/6043 <p><strong>Purpose:</strong> This study aims to systematically review and synthesize recent scholarly work on the digitalization of Human Resource Management (HRM) in Micro, Small, and Medium Enterprises (MSMEs), with an emphasis on key themes, trends, technologies, challenges, and the implications of digital HRM for organizational performance and sustainability.<br /><strong>Research Methodology:</strong> A Systematic Literature Review (SLR) was conducted in accordance with the PRISMA guidelines. Articles were retrieved from Scopus, Web of Science, and Google Scholar using keywords related to digital HRM, HR digitalization, HRIS, and MSMEs. The review covered studies published between 2022 and 2025. Based on predefined inclusion and exclusion criteria, 33 peer-reviewed articles were selected and analyzed through content analysis to identify the dominant themes and research gaps.<br /><strong>Results:</strong> The review shows that digital HRM improves HR efficiency, supports data-driven decision-making, enhances employee capability development, and increases organizational agility in MSMEs. Nevertheless, its effectiveness is strongly influenced by managerial competence, digital readiness, and organizational culture, and key challenges include limited digital skills, resistance to change, and data security issues.<br /><strong>Conclusions:</strong> Digital HRM is a strategic enabler of MSMEs’ competitiveness and long-term sustainability when aligned with managerial commitment and organizational capability.<br /><strong>Limitations:</strong> This study was limited to English-language journal articles and secondary data within a defined period.<br /><strong>Contribution:</strong> This study enriches the HRM and digital transformation literature by offering an integrated perspective and practical insights for managers and policymakers</p> Mia Lestary Bewi Meilita Yuli Marhaini Armalia Reny Wa Copyright (c) 2026 Mia Lestary, Bewi Meilita, Yuli Marhaini, Armalia Reny Wa https://creativecommons.org/licenses/by-sa/4.0 2026-07-09 2026-07-09 6 1 15 27 10.35912/jastaka.v6i1.6043