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The Role of Business Sustainability in the Financial Management Governance of Micro, Small, and Medium Enterprises in the Digital Era
Bryant Ritchie Trisnodjojo, Nirmadarningsih Hiya, Supiati, Renaldi, Nurnaningsih Utiarahman
View Author Affiliations
- Bryant Ritchie Trisnodjojo: Universitas Airlangga, Indonesia
- Nirmadarningsih Hiya: Universitas Pembinaan Masyarakat Indonesia, Indonesia
- Supiati: Universitas Indonesia Timur, Indonesia
- Renaldi: Universitas Andi Djemma, Indonesia
- Nurnaningsih Utiarahman: Universitas Gorontalo, Indonesia
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Abstract
The purpose of this study is to explain the role of business sustainability in the financial management governance of micro, small, and medium enterprises in the digital era. This research employed a descriptive qualitative approach, with secondary data such as books and journal articles as references to aid analysis. The research results show that in the digital era, the concept of business sustainability is no longer merely a trend or a moral responsibility, but rather a strategic pillar that determines the life or death of micro, small, and medium enterprises. When integrated into financial management governance, sustainability serves as a navigator, ensuring that the use of digital technology not only pursues short-term profits but also long-term resilience. To survive and compete in the modern market, micro, small, and medium-sized enterprises are advised to immediately transition from manual financial record-keeping to digital-based systems such as smart accounting applications and integrated automated cashier platforms. This digitalization plays a crucial role because it provides full visibility of cash flow in real time, minimizes the risk of human error, and provides accurate data for rapid strategic decision-making.
Keywords
Author Biographies
Bryant Ritchie Trisnodjojo
Universitas Airlangga
Master of Accounting Study Program, Universitas Airlangga, Surabaya City, East Java. Indonesia.
Nirmadarningsih Hiya
Universitas Pembinaan Masyarakat Indonesia
Management Study Program, Universitas Pembinaan Masyarakat Indonesia, Medan City, North Sumatra, Indonesia.
Supiati
Universitas Indonesia Timur
Management Study Program, Universitas Indonesia Timur, Makassar City, South Sulawesi, Indonesia.
Renaldi
Universitas Andi Djemma
Management Study Program, Universitas Andi Djemma, Palopo City, South Sulawesi, Indonesia.
Nurnaningsih Utiarahman
Universitas Gorontalo
Management Study Program, Universitas Gorontalo, Gorontalo Regency, Gorontalo Province, Indonesia.
Article Identifiers
- Article Title: The Role of Business Sustainability in the Financial Management Governance of Micro, Small, and Medium Enterprises in the Digital Era
- DOI: 10.59431/ijer.v6i2.849
- Publication Date: 2026-06-28
- Journal: Indonesian Journal Economic Review (IJER)
- Volume: 6
- Issue: 2
- Pages: 771–779
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Issue Information
Article Details
| Volume: | 6 |
| Issue: | 2 |
| Year: | 2026 |
| Published: | 2026-06-28 |
| Pages: | 771–779 |
| Section: | Articles |
Additional Information
How to Cite
Trisnodjojo, B. R., Hiya, N., Supiati, Renaldi, & Utiarahman, N. (2026). The Role of Business Sustainability in the Financial Management Governance of Micro, Small, and Medium Enterprises in the Digital Era. Indonesian Journal Economic Review (IJER), 6(2), 771–779. https://doi.org/10.59431/ijer.v6i2.849
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This work is licensed under a Creative Commons License.
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