MSME entrepreneurs in Indonesia are mostly managed by women from their homes, these women are able to show their fangs in the business world even though they are still at the level of MSME scale. However, the obstacles many women face is that still many of them who are lack of knowledge about managing their business finances digitally, most of them only do simple recording manually. The purpose of this study is to find out whether digital business financial management has been used and utilized optimally by MSMEs, especially those owned by women in Palembang City. The data obtained from this study by distributing a questionnaire where there are 73 respondents of female MSME entrepreneurs in Palembang City. The data analysis techniques used multiple linear regression with the help of SPSS 20 for Windows. The results of the research obtained are Human Resources of Entrepreneurs, Artificial Resources of MSME Entrepreneurs, Natural Resources affecting the readiness of technological literacy of female MSME entrepreneurs in Palembang City with a coefficient of determination of 0.643.

Dalam pendekatan konseptual tentang kemungkinan Pemasaran UMKM melalui media sosial, melalui pencarian Google Scholar periode 2012  hingga 2022 diperoleh puluhan dokumen berisi proposal dan pengalaman menarik; hal yang sama dikompilasi dalam database di Excel, memungkinkan mengatur konsultasi dan analisis untuk mengidentifikasi elemen yang dikenakan pajak pada strategi pemasaran yang sesuai melalui media sosial, selain mengeksplorasi praktik yang baik di Indonesia untuk menyediakan berbagai alat bagi perusahaan dan teknik yang telah dikembangkan dalam konteks saat ini. Dalam dokumen tersebut dianalisis evolusi pemasaran sebagai suatu disiplin dan kemampuan untuk terlibat dengan perubahan teknologi yang dikembangkan dengan kemajuan internet sebagai sarana komunikasi yang masif dan kuat, yang berkaitan dengan yang menghasilkan situs web, pentingnya kehadiran dalam media sosial dan memposisikan produk UMKM di pikiran konsumen pada posisi memiliki keunggulan dibandingkan dengan produk pesaing. Penelitian ini menggunakan pendekatan kualiatatif dengan metode tinjauan pustaka.

This study aims to determine the relationship between the characteristics of the company and the conformity of the assurance statement in the sustainability report. The accounting information tested in this study is industry sensitivity, profitability, leverage, and company age. This study uses panel data samples (unbalanced) on ASSRAT participating companies on the NCSR website as many as 77 companies for the 2018-2021 period. The analysis technique used is multiple linear regression. The results showed that the variables of industry sensitivity, profitability, leverage, and company age were positively correlated to the statement of assurance of the sustainability report. This explains that the high sensitivity of the industry to the company will encourage the guarantee statement mechanism. The better profitability of the company fosters companies to attract investors to invest. High corporate leverage makes the company motivated to implement a statement of sustainability assurance to restore stakeholder trust. Furthermore, companies that have been operating for a long time will tend to make social disclosures, this recommends the application of a sustainability report assurance statement. The results of this study can theoretically confirm the theory of Stakeholders and Legitimacy which play an essential role in the company's sustainability.