FINANCIAL LITERACY AS A MEDIATOR OF STRATEGIC AGILITY AND THE SUSTAINABILITY OF WEST JAVA BATIK ARTISANS

Authors

  • Asep Munawar Universitas Kartamulia Purwakarta https://orcid.org/0000-0001-9891-0501
  • Aditya Bayu Kusuma Universitas Kartamulia Purwakarta
  • Laksmi Sito Dwi Irvianti Bina Nusantara University
  • Dede Yusuf Maulana Universitas Kartamulia Purwakarta

DOI:

https://doi.org/10.36563/7jq3rj57

Keywords:

strategic agility, financial literacy, business sustainability, batik artisans, MSMEs

Abstract

This study examines the effects of strategic agility on the business sustainability of batik artisans in West Java and evaluates the mediating role of financial literacy. The research objects were batik micro, small, and medium-sized enterprises located in Bandung, Tasikmalaya, Garut, and Cirebon that had adopted or begun adopting digital marketing. An explanatory quantitative design was employed using primary data collected through a five-point Likert-scale questionnaire from 96 respondents selected through purposive sampling. The relationships among the variables were analyzed using partial least squares structural equation modeling with SmartPLS. The findings indicate that strategic agility has a positive and significant effect on financial literacy (β = 0.344; p = 0.001) and business sustainability (β = 0.349; p < 0.001). Financial literacy also has a positive and significant effect on business sustainability (β = 0.326; p < 0.001). Furthermore, financial literacy significantly mediates the relationship between strategic agility and business sustainability, with an indirect effect of β = 0.178 and p = 0.015, indicating partial mediation. These results demonstrate that the business sustainability among batik enterprises depends not only on their capacity to respond adaptively to market and technological changes but also on their ability to translate strategic responses into sound budgeting, pricing, financing, cash-flow, and risk-management decisions. The study highlights the importance of integrating strategic-agility development with financial-literacy programs for batik MSMEs.

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Published

2026-08-31

Issue

Vol. 5 No. 2 (2026): Special Issue

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Articles

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Copyright (c) 2026 Asep Munawar, Aditya Bayu Kusuma, Laksmi Sito Dwi Irvianti, Dede Yusuf Maulana

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How to Cite

FINANCIAL LITERACY AS A MEDIATOR OF STRATEGIC AGILITY AND THE SUSTAINABILITY OF WEST JAVA BATIK ARTISANS. (2026). JAT : Journal Of Accounting and Tax , 5(2), 1061-1083. https://doi.org/10.36563/7jq3rj57