Transformasi Digital dan Inklusi Keuangan untuk Usaha Ultra Mikro: Tinjauan Literatur tentang Pemberdayaan PT PNM

Helinita Sapitri; Nazira Nazira; Harry Z. Soeratin; Munasiron Miftah

doi:10.33633/jekobs.v5i2.16111

Authors

Helinita Sapitri Program Studi Akuntansi - S1, Fakultas Ekonomi dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta
Nazira Nazira Program Studi Akuntansi - S1, Fakultas Ekonomi dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta
Harry Z. Soeratin Program Studi Akuntansi - S1, Fakultas Ekonomi dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta
Munasiron Miftah Program Studi Akuntansi - S1, Fakultas Ekonomi dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

DOI:

https://doi.org/10.33633/jekobs.v5i2.16111

Keywords:

Transformasi Digital, Inklusi Keuangan, Ultra Mikro, UMI, PT PNM, Literasi Digital

Abstract

The acceleration of digital transformation in the Indonesian financial sector has not yet reached the ultra-micro business (UMi) segment evenly due to low digital literacy. This study aims to analyze the impact of digital transformation on financial inclusion and UMi business performance, and to map technical barriers using the Systematic Literature Review (SLR) method of 15 reputable journals (2021–2026). Key findings indicate that digital literacy and accessibility of digital financial platforms are the most significant variables driving UMi business performance compared to device ownership alone. Digital financial inclusion has been shown to mediate this relationship, but there is an empirical gap in the risk of suboptimal digital management. The empowerment strategy at PT PNM faces the challenge of losing the human touch, necessitating a transformation of the role of facilitators into digital agents. This study concludes that strengthening literacy and transparent technology is crucial for customer economic resilience. Akselerasi transformasi digital di sektor keuangan Indonesia belum menjangkau segmen usaha ultra-mikro (UMi) secara merata akibat rendahnya literasi digital. Penelitian ini bertujuan menganalisis dampak transformasi digital terhadap inklusi keuangan dan kinerja usaha UMi, serta memetakan hambatan teknis melalui metode Systematic Literature Review (SLR) terhadap 15 jurnal bereputasi (2021–2026). Temuan utama menunjukkan bahwa literasi digital dan aksesibilitas platform keuangan digital merupakan variabel paling signifikan yang mendorong kinerja usaha UMi dibandingkan sekadar kepemilikan perangkat. Inklusi keuangan digital terbukti memediasi hubungan ini, namun terdapat empirical gap pada manajemen risiko digital yang belum optimal. Strategi pemberdayaan pada PT PNM menghadapi tantangan berupa risiko hilangnya human touch, sehingga diperlukan transformasi peran pendamping menjadi agen digital. Kajian ini menyimpulkan bahwa penguatan literasi dan teknologi transparan sangat krusial bagi ketahanan ekonomi nasabah.

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