Proceedings of the International Conference on Sustainable Green Tourism Applied Science - Social Applied Science 2025 (ICOSTAS-SAS 2025)

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Literacy-Inclusion Gap: Implications for Financial Decisions and MSME Resilience

Authors
I Made Ariana1, *, Ni Nyoman Aryaningsih1, I Gede Made Karma1, Nyoman Sentosa Hardika1
1Accounting Department, Politeknik Negeri Bali, Bali, Indonesia
*Corresponding author. Email: madeariana@pnb.ac.id
Corresponding Author
I Made Ariana
Available Online 14 November 2025.
DOI
10.2991/978-94-6463-882-0_29How to use a DOI?
Keywords
Digital Literacy; Financial Inclusion; Financial Literacy
Abstract

The financial resilience of MSMEs is crucial for navigating VUCA (volatile, uncertain, complex, and ambiguous) environments. There is currently a lack of research on the relationship between the literacy-inclusion gap, integrating these concepts with financial decision-making, and resilience. This study examines the literacy-inclusion gap and its impact on financial decision-making and resilience. Understanding the literacy inclusion gap and its impact on financial decision-making and financial resilience is crucial for supporting evidence-based policy-making. This study employs a quantitative methodology in an explanatory research design. The population of this study comprises MSMEs in Bali. A purposive sampling technique captures variations across different business sectors and varying levels of technology adoption. The research sample consisted of 385 MSMEs. The research tools covered financial and digital literacy, financial inclusion, decision-making, and MSME resilience. The data were analysed using the Partial Least Squares (PLS-SEM) structural equation modelling method. This study found that the literacy inclusion gap negatively impacts the financial decision-making and resilience of MSMEs.

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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Volume Title
Proceedings of the International Conference on Sustainable Green Tourism Applied Science - Social Applied Science 2025 (ICOSTAS-SAS 2025)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
14 November 2025
ISBN
978-94-6463-882-0
ISSN
2352-5398
DOI
10.2991/978-94-6463-882-0_29How to use a DOI?
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.

Cite this article

risenwbib
TY  - CONF
AU  - I Made Ariana
AU  - Ni Nyoman Aryaningsih
AU  - I Gede Made Karma
AU  - Nyoman Sentosa Hardika
PY  - 2025
DA  - 2025/11/14
TI  - Literacy-Inclusion Gap: Implications for Financial Decisions and MSME Resilience
BT  - Proceedings of the International Conference on Sustainable Green Tourism Applied Science - Social Applied Science 2025 (ICOSTAS-SAS 2025)
PB  - Atlantis Press
SP  - 249
EP  - 258
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-94-6463-882-0_29
DO  - 10.2991/978-94-6463-882-0_29
ID  - Ariana2025
ER  -