Purpose: An understanding of financial literacy is important not only for business actors but also for individuals and households; even there is a need to introduce this all-important skill to children early. There is a projection that the financial behavior of the young generation will have a better influence on the global economy than that of the previous generation. Therefore, it is crucial that today’s young generation understands financial literacy. This study aims to measure how digital financial literacy and financial confidence can influence both the financial behavior and financial well-being of the younger generation. Design/methodology/approach: The participants in this study are university students from all over Indonesia. This is a quantitative research project that uses online questionnaires, and the collected data is processed using structural equations mode-partial least squares (SEM-PLS) with the Smart-PLS application. Questionnaires have been distributed and obtained by 353 respondents to be processed by the Smart-PLS application. Finding: The result indicates that digital financial literacy has a significant effect on financial behavior, and financial behavior also has a significant effect on financial well-being. Meanwhile, financial confidence influences both financial well-being and financial behavior. Conclusion: This research contributes to the body of knowledge by providing information to the public about the importance of digital financial literacy for individuals to control their financial behaviour amidst the rapid growth of financial technology. Furthermore, the research findings are enriched with literature on digital financial literacy, which is still rarely studied. However, a limitation of this study is the fact that the respondents are mainly women. Therefore, there should be further research involving a higher number of respondents and covering a wider research location.

The impact of the pandemic has also affected the sustainability of traditional traders. One of the merchants’ efforts in overcoming the effect of COVID-19 is to make transactions with digital payments, both in-store purchases and through online media. This study is aimed at determining user resistance with the innovation resistance theory (IRT) approach based on two main approaches, namely, functional and psychological barriers. The unit of analysis in this study is a traditional clothing market trader who uses digital payments to process transactions. This study uses a qualitative method with a case study approach in Indonesia’s traditional clothing market through in-depth interviews of eight respondents. The results of this study prove that the clothing market sword uses digital payments when conducting transactions directly to consumers and for the needs of traders in supporting their business activities such as bill payments and purchases to suppliers. Most buyers complain about the risk barrier on the security and privacy factor, especially when they experience delays in information when processing transactions, causing more efforts to make complaints. The research contributes to the development of IRT theory, especially in the context of technology such as digital payments. The results of this study can also be helpful for service providers and the government in making strategies and policies that can protect users, especially buyers and sellers, in adopting digital payments.

Fraud exposes a business to a variety of significant financial risks that can threaten both its profitability and public image. All firms are almost certain to be victimized by some form of economic crime or fraud. As a result, the business world’s revolution in big data and data analytics plays a critical role in the establishment of competitive companies, as big data is already being used in a wide variety of industries (Rezaee & Wang, 2019) and is referred to as the next frontier in terms of productivity, innovation, and competition (Al-Marzooqi, 2021). This paper aims to explore how auditors use big data analytics to detect and prevent fraud in their audit work, the benefits, and barriers of incorporating big data analytics into audit practice. Methodologically, this study conducted a library search and evaluated prior literature reviews on the subject of big data analytics and the auditing profession. The resources span a range of items, from online and print sources to articles in journals and chapters in books. Numerous databases, including Scopus, Web of Science, Science Direct, and Google Scholar, were searched between 2011 and 2022 to compile literature on the subject. This paper makes recommendations on how to improve data analytics approaches for detecting and preventing fraud as well as discusses limitations and future studies.

The adoption of cloud accounting technology among micro, small, and medium enterprises (MSMEs) is becoming increasingly vital for enhancing corporate efficiency and sustainability. However, the adoption rate requires enhancement due to several obstacles, including insufficient digital literacy (DLC) and technological complexity (CX). This study aims to identify the factors influencing the adoption of cloud accounting in MSMEs using TAM framework. This research encompassed 307 participants from MSMEs in Indonesia, with data gathered via surveys and analyzed with the Structural Equation Model—Partial Least Squares (SEM-PLS). DLC and compatibility (CO) substantially affect the perceived ease of use (PE) and usefulness (PU) of cloud accounting technology. Meanwhile, relative advantage (RA) positively impacts PE but does not significantly influence PU. CX greatly influenced users’ intention (INT) to embrace cloud accounting. These findings highlights the crucial role of TAM and indicate that enhancing DLC and CO alongside current business practices is essential to promoting technology adoption. This study provides practical recommendations for policymakers and technology providers to improve the use of digital technologies among MSMEs.