Pengaruh Kemampuan Menyusun Laporan Keuangan, Literasi Keuangan Dan Penggunaan Teknologi Informasi Terhadap Kinerja UMKM

Ilarrahmah, Monica Dewi; Susanti, _

doi:10.29408/jpek.v5i1.3327

Cited by 10 publications

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“…Peningkatan pertumbuhan UMKM dapat diupayakan dengan dengan meningkatkan kinerja usaha (Ilarrahmah & Susanti, 2021). Kinerja adalah indikator untuk mengetahui seberapa besar keberhasilan suatu usaha untuk meraih tujuan usahanya (Maysaroh & Dinasyah, 2022).…”

Section: Pendahuluanunclassified

“…Keberhasilan suatu usaha dalam menghadapi persaingan dan menghindari kebangkrutan bergantung pada peningkatan kinerja Wahyuni et al, (2021). Terdapat faktor yang dapat mempengaruhi tingkat kinerja, antara lain dengan meningkatkan keterampilan tenaga kerja atau pelaku ekonomi, serta memanfaatkan teknologi untuk mengoptimalkan proses kerja yang dapat mempengaruhi kinerja UMKM (Ilarrahmah & Susanti, 2021). Namun, dalam meningkatkan kinerja UMKM bukanlah hal yang mudah (Astriani & Wahyundaru, 2022).…”

Section: Pendahuluanunclassified

“…Permasalahan mengenai pengetahuan akuntansi dan manajemen, terutama dalam hal literasi keuangan dapat menjadi kendala dalam meningkatkan kinerja. Literasi keuangan mencakup pemahaman dan pengetahuan tentang berbagai aspek keuangan (Ilarrahmah & Susanti, 2021). Secara garis besar, pemahaman keuangan yang kurang menjadi tantangan utama pelaku UMKM.…”

Section: Pendahuluanunclassified

“…Pemahaman keuangan yang baik, para pengusaha dapat membantu mereka dalam merencanakan keuangan, melakukan pencatatan yang baik, menerapkan disiplin keuangan, dan mengendalikan keuangan dengan lebih efektif Agyei, (2018). Literasi keuangan mempunyai pengaruh pada kinerja UMKM (Ilarrahmah & Susanti, 2021). Dengan demikian, literasi keuangan memainkan peran penting guna membantu pelaku UMKM pengelolaan keuangan mereka agar lebih baik serta menghindari risiko yang terkait aktivitas investasi yang tidak jelas (Djuwita & Yusuf, 2018).…”

Section: Pendahuluanunclassified

“…Selain itu, kemampuan dalam menyusun laporan keuangan dapat berkontribusi pada peningkatan kinerja UMKM (Ilarrahmah & Susanti, 2021). Laporan keuangan berperan sebagai instrumen untuk mengevaluasi kondisi usaha, dan untuk manajemen guna pembuatan keputusan yang tepat, akurat serta dapat dipertanggungjawabkan.…”

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Pengaruh Literasi Keuangan, Digital Payment Dan Kemampuan Menyusun Laporan Keuangan Terhadap Kinerja Umkm

Zidni Husnia Fachrunnisa,

Nugraeni Putrie Windarti,

Ratna Purnama Sari

2024

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MSMEs can drive the country's economic growth, however, the performance of MSMEs has experienced a slowdown due to the Covid 19 pandemic. So, this research aims to find out what factors can encourage the performance of MSMEs. This research uses internal and external organizational factors that can influence MSME performance, such as financial literacy, digital payment, and the ability to prepare financial reports. The population of this research is MSMEs in Bantul Regency. The sampling method uses a purposive sampling technique with the criteria of MSMEs that have used digital payments and financial records. The samples that can be used are 108 MSMEs in Bantul Regency. Data collection was carried out using a questionnaire method which was distributed offline by visiting MSMEs and online using Google from. Data processing uses the SPSS Statistics 26.0 application. Data were analyzed using multiple linear regression analysis. The research results show that financial literacy and the use of digital payments have no effect on MSME performance, while the ability to prepare financial reports has a positive effect on MSME performance. High or low levels of financial literacy and the use of digital payments do not affect the performance of MSMEs. Meanwhile, the higher the ability to prepare financial reports, the higher the performance of MSMEs will be. MSMEs that prepare financial reports can evaluate their business performance.

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Pengaruh Literasi Keuangan, Digital Payment Dan Kemampuan Menyusun Laporan Keuangan Terhadap Kinerja Umkm

Zidni Husnia Fachrunnisa,

Nugraeni Putrie Windarti,

Ratna Purnama Sari

2024

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Is Financial Management Mediating the Role of Love of Money and Human Resources Competence in Explaining MSMEs’ Performance?

Herawaty

2023

J. Rekay. Keu. Syar. Aud.

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This study aims to analyze the role of financial management in mediating the impact of the love of money and human resource competence on MSMEs’ performance. It used primary data gathered from 143 respondents through a direct survey. The respondents were the owners of culinary MSMEs in the City of Jambi that were selected based on a cluster sampling method to represent all types of culinary MSMEs. Six hypotheses were formulated to achieve the aim of the study. Path analysis based on multiple regression and Sobel tests were applied to test the hypotheses. The analysis results show that human resource competence affects financial management and impacts MSMEs’ performance directly and indirectly. On the other hand, love of money did not impact financial management. It did not impact MSMEs’ performance either directly or indirectly. Thus, this study provides a piece of evidence for financial management as a mediating variable between human resources competence and MSMEs’ performance.

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Efforts to Improve Smes Performance in Purwokerto Through Financial Literacy, Financial Inclusion and Digitation

RAHMAJATI

Kusuma

2023

Al-Masraf

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This study aims to examine the effect of financial literacy, financial inclusion, and digitization on the performance of SMEs. This study is quantitative and uses a survey method to collect data. An online questionnaire was distributed to respondents from SME managers in Purwokerto city. Data were analyzed using multiple regression analysis. The sample in this study was 118 respondents selected using a convenient sampling method. The results show that financial literacy, financial inclusion, and digitization positively affect SMEs’ performance. The results imply the importance of increasing financial literacy, financial inclusion, and digitization among SMEs in Purwokerto. The findings emphasize the crucial role of financial literacy, financial inclusion, and digitization in enhancing the performance and sustainability of SMEs in Purwokerto. These implications can lead to a supportive ecosystem that empowers SMEs, fosters economic growth, and creates regional employment opportunities.

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Pengaruh Kemampuan Menyusun Laporan Keuangan, Literasi Keuangan Dan Penggunaan Teknologi Informasi Terhadap Kinerja UMKM

Cited by 10 publications

References 0 publications

Pengaruh Literasi Keuangan, Digital Payment Dan Kemampuan Menyusun Laporan Keuangan Terhadap Kinerja Umkm

Pengaruh Literasi Keuangan, Digital Payment Dan Kemampuan Menyusun Laporan Keuangan Terhadap Kinerja Umkm

Is Financial Management Mediating the Role of Love of Money and Human Resources Competence in Explaining MSMEs’ Performance?

Efforts to Improve Smes Performance in Purwokerto Through Financial Literacy, Financial Inclusion and Digitation

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