Pengaruh Kemampuan Menyusun Laporan Keuangan, Literasi Keuangan Dan Penggunaan Teknologi Informasi Terhadap Kinerja UMKM
DOI:
https://doi.org/10.29408/jpek.v5i1.3327Keywords:
Financial Literacy, performance of MSMEs, The Abilty to compile financial reports, the use of information technologyAbstract
One of the ways to improve people’s welfare can be done by improving the performance of small and medium scale bussinesses because MSMEs is a place for most people to fulfill their daily needs. This reaserch was conducted with the aim pf knowing whether the ability to compile financial reports, financial literacy and the use of infrmation technology can have an influence on the performace of MSMEs. This Research is classified as a quantitative research by utilizing data obtained from 100 respondents consisting of MSMEss Players. The data collection stage was carried out with instruments in the form of questionnaires and test. The classical assumption test uses the normality test, multicolonierity and heteroscedasticity. The Analytical method used is descriptive analysis and inferential analysis, including multile linear regression comparison analysis. The research that has been carried put has resulted in (1) the abily to compile financial reports, financial literacy and the use of information technology jointly influene the performance of MSMEs in Babat distrct. (2) the ability to compile financial statements has a positive and significant effect is 0.006. (3) financial literacy has a positive effect with significance is 0.000. (4) the use of information technology has a positive effect with a significance is 0.000
References
DAFTAR RUJUKAN
Afolayan, Ademola, Eoin Plant, Gareth R. T. White, and Paul Jones. 2015. “Information Technology Usage in SMEs in a Developing Economy.†10(September):483–98. doi: 10.1002/jsc.2023.
Al, N. Azizah, and Fiya. 2020. “Presiden Jokowi Ingin Lebih Banyak Umkm Ikut Brilianpreneur.†Ekonomi.Bisnis.Com. Retrieved (https://ekonomi.bisnis.com/read/20201210/9/ 1329128/presiden-jokowi-ingin-lebih-banyak-umkm-ikut-brilianpreneur).
Chen, Haiyang, and Ronald P. Volpe. 1998. “An Analysis of Personal Financial Literacy among College Students.†Financial Services Review 7(2):107–28. doi: https://doi.org/10.1016/S1057-0810(99)80006-7.
Chepngetich, Prisca. 2016. “Effect of Financial Literacy and Performance SMEs . Evidence from Kenya.†American Based Research Journal November(11):26–35.
Dermawan, Tomi. 2019. “Pengaruh Literasi, Inklusi Dan Pengelolaan Keuangan Terhadap Kinerja Dan Keberlanjutan UMKM (Studi Pada Pelaku Usaha Mikro Mahasiswa Universitas Brawijaya).†Jurnal Ilmiah Mahasiswa FEB 8(1).
Djatikusumo, Koko Kusumo. 2016. “Pengaruh Penggunaan Teknologi Informasi Dan Komputer Terhadap Kinerja Organisasi ( Studi Kasus Di UMKM Kota Malang ).†Prosiding Industrial Research Workshop and National Seminar 7(21):66–71. doi: https://doi.org/10.35313/irwns.v7i0.220.
Idawati, Ida Ayu Agung, and I. g Surya Pratama. 2020. “Pengaruh Literasi Keuangan Terhadap Kinerja Dan Keberlangsungan UMKM Di Kota Denpasar.†Warmadwa Management 2(February):1–9.
Kasmir. 2015. Analisis Laporan Keuangan. Jakarta: Rajawali Pers.
Komaludin, Ade, and Nisa Noor Wahid. 2017. “Analisis Kemampuan Menyusun Laporan Keuangan, Kemampuan Manajerial, Jiwa Kewirausahaan Dan Motivasi Sebagai Faktor Penentu Kinerja Operasional.†Jurnal Ekonomi Manajemen 3(November):104–13. doi: https://doi.org/10.37058/jem.v3i2.331.
O’Brien, James, and George Marakas. 2010. Management Information Systems. 10th ed. McGraw-Hill/ Irwin.
Robbins, Stephen, and A. Judge Timothy. 2008. Perilaku Organisasi. 12th ed. Jakarta: Salemba Empat.
Rostikawati, Riska, Lilik Pirmaningsih, Universitas Wijaya, and Kusuma Surabaya. 2019. “Pengaruh Kemampuan Menyusun Laporan Keuangan Dan Latar Belakang Pendidikan Yang Dimiliki Oleh Pelaku UMKM Terhadap Kinera UMKM.†Liability Jurnal Akuntansi 01(2):1–21.
Sanistasya, Poppy Alvianolita, Kusdi Rahardjo, and Mohammad Iqbal. 2019. “Pengaruh Literasi Keuangan Dan Inklusi Keuangan Terhadap Kinerja Usaha Kecil Di Kalimantan Timur The Effect of Financial Literacy and Financial Inclusion on Small Enterprises Performance in East Kalimantan.†Jurnal Economia UNY 14:48–59.
Suryantini, Luh Putu, Ni Luh, and Gede Erni. 2020. “Pengaruh Kualitas Sumber Daya Manusia, Penggunaan Informasi Akuntansi, Pemanfaatan Teknologi Informasi Dan ModalPinjaman Terhadap Kinerja UMKM Di Kecamatan Buleleng.†Jurnal Ilmiah Mahasiswa Akuntansi Undhiksa (3):125–35. doi: http://dx.doi.org/10.23887/jimat.v11i2.25899.
Susanti, Diah Ayu. 2018. “Kemampuan Menyusunan Laporan Keuangan , Latar Belakang Pendidikan , Orientasi Wirausaha Dan Kredit Dampaknya Terhadap Kinerja Operasional UMKM by Diah Ayu Susanti.†Jurnal Bingkai Ekonomi 3(1):59–66.
Syarifah, Andimi Hana’, and Fauziyah Fauziyah. 2017. “Pengaruh Adopsi Teknologi Informasi Pada Peningkatan Daya Saing Usaha Kecil Dan Menengah (Studi Pada UKM Di Wilayah Daerah Istimewa YOGYAKARTA).†Jurnal Manajemen Bisnis 8(2):181–99.
Tuffour, Joseph Kwadwo, and Awurabena Asantewa Amoako. 2020. “Assessing the Effect of Financial Literacy Among Managers on the Performance of Small-Scale Enterprises.†SAGE Journals 9(february):1–18. doi: 10.1177/0972150919899753.
Whetyaningtyas, Aprilia, and Sri Mulyani. 2016. “Analisis Pengaruh Kemampuan Menyusun Laporan Keuangan ( Studi Empiris Di Klaster Bordir Dan Konveksi Desa Padurenan , Kecamatan Fakultas Ekonomi , Universitas Muria Kudus.†Jurnal Dinamika Ekonomi Dan Bisnis 13(2):146–56. doi: https://doi.org/10.34001/jdeb.v13i2.468.
Yenni Ramadhani Harahap. 2014. “Kemampuan Menyusun Laporan Keuangan Yang Dimiliki Pelaku UKM Dan Pengaruhnya Terhadap Kinerja UKM.†Jurnal Riset Akuntansi Dan Bisnis 14(2000):66–76. doi: https://doi.org/10.30596/jrab.v14i1.156.
