| Description: |
This study aims to develop an entrepreneurial literacy model for mompreneurs that contributes to Sustainable Development Goal (SDG) 1 (poverty reduction) and Sustainable Development Goal (SDG) 8 (decent work and economic growth), focusing on how entrepreneurial literacy transforms into financial behavior and fosters innovation in micro-business management. A qualitative case study was conducted in several districts of Makassar City, Indonesia. Participants were selected based on their status as mompreneurs and their type of business. Data were collected through in-depth interviews, observations, and documentation, then analyzed using a thematic spiral model. Entrepreneurial literacy, obtained through formal and informal education, translates into financial behaviors such as basic planning, financial management, and reporting. Innovation emerges through improved creativity, marketing, customer relationships, product development, and service enhancement. This study proposes a conceptual model linking entrepreneurial literacy, financial behavior, and innovation, offering insights for developing training programs that empower women in entrepreneurship. The scope of this study is limited to mompreneurs operating micro-scale businesses in Makassar City; therefore, the findings cannot be generalized to different socio-economic contexts. Nevertheless, the results provide theoretical implications for enriching entrepreneurial literacy models from an accounting perspective and practical implications for policymakers to design gender-responsive entrepreneurship and financial literacy programs. |