STRATEGIC MODEL DIGITAL FINANCIAL INCLUSION FOR RURAL WOMEN BASED ON MANAGEMENT ACCOUNTING: A MIXED METHODS APPROACH IN GARUT REGENCY

Abstract

This study highlights digital financial inclusion gap among unbanked rural women by integrating simple management accounting practices (recordkeeping, business-household cash separation, budgeting) into a fintech adoption framework. The study employed a sequential explanatory mixed-methods design: survey of 250 respondents in Garut Regency was analyzed using SEM-PLS, followed by interviews and focus group discussions (FGDs) that were analyzed thematically. Results indicate that main barriers are unstable income, the dominance of informal financial channels, and low digital adoption, resulting in financial resilience relying on community networks. Empirically, financial literacy improves digital inclusion, but its impact is influenced by trust, infrastructure, policies, and socio-cultural norms. Simple accounting practices serve as a control mechanism that makes implementation more sustainable. Research implications emphasize the role of accounting as an operational link between digital adoption and improved financial performance, while emphasizing the need for community-based literacy, strengthening trust, consumer protection, and supporting local infrastructure and regulations.