Digital Financial Management: Transformasi Pengelolaan Keuangan UMKM di Era Ekonomi Digital

Nurul Hidayati Indra Ningsih, Elok Sri Utami, Baiq Reinelda Tri Yunarni

Abstract


Digital transformation is driving significant changes in SME financial management practices from manual systems to technology-based systems. This study aims to review, identify, and synthesise literature related to the implementation of Digital Financial Management (DFM) in SMEs, as well as analysing the benefits, challenges, and success factors of its adoption. The method used is a Systematic Literature Review (SLR) of 30 articles from the period 2020–2025 obtained through Google Scholar and ScienceDirect with a systematic selection process. The results show that DFM improves operational efficiency, recording accuracy, transparency, and decision-making quality through digital accounting applications, non-cash payments, and fintech services. Adoption is influenced by ease of use, cost efficiency, digital literacy, and regulatory support such as Bank Indonesia and the Financial Services Authority. The implication is that DFM has the potential to become a strategic financial management model to improve the performance, competitiveness, and sustainability of MSMEs in the digital economy era.

Keywords


Digital Financial Management; MSMEs; Digital Finance; Digital Transformation.

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