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Author

Amir Hamzah

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Review Open access Oct 2026

The Effect of Digital Payments, Financial Literacy, Financial Access, and Mental Accounting on Microenterprise Performance

Introduction/ Main Objectives: This study investigates the effects of digital payment, financial literacy, financial access, and mental accounting on the performance of microenterprises in Kuningan Regency, Indonesia. Using the Resource-Based View (RBV) framework, these four factors are conceptualized as technological,...

Amir Hamzah, A. A. Yusuf, Dena Anggraena · 0 citations
Review Open access Sep 2026

Fintech, Financial Behavior, and Accounting Practices: Building SME Resilience in Emerging Economies

Research Originality: This study proposes an integrated framework linking fintech adoption, SAK EMKM implementation, financial behavior, and government support with SME sustainability. Digital literacy is identified as a moderating capability in an emerging economy. Research Objectives: This study examines the effects...

Amir Hamzah, Teti Rahmawati · 0 citations

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