The Impact of Financial Reporting Competence, Financial Literacy, and Information Technology Utilization on the Performance of Micro, Small, and Medium Enterprises (MSMEs)
(Dampak Kompetensi Penyusunan Laporan Keuangan, Tingkat Literasi Keuangan, dan Pemanfaatan Teknologi Informasi terhadap Kinerja Usaha Mikro, Kecil, dan Menengah (UMKM))
Keywords:
Financial Literacy, Financial Reporting Competence, Information Technology, MSME PerformanceAbstract
This study aims to analyze the influence of financial reporting competence, financial literacy level, and the use of information technology on the performance of Micro, Small, and Medium Enterprises (MSMEs). The research employed a survey method by distributing questionnaires to 55 MSME owners in Matraman District, East Jakarta. Descriptive analysis was used to explain the relationship among the studied variables. The results show that 67.3% of MSMEs have good skills in recording financial transactions, 63.6% understand the importance of financial planning, and 80% have used social media for business promotion. These three variables positively affect MSME performance. Financial competence and technology utilization improve operational efficiency, decision-making ability, and business competitiveness in the digital era.
Abstrak
Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi penyusunan laporan keuangan, tingkat literasi keuangan, dan pemanfaatan teknologi informasi terhadap kinerja Usaha Mikro, Kecil, dan Menengah (UMKM). Penelitian menggunakan metode survei dengan menyebarkan kuesioner kepada 55 pelaku UMKM di Kecamatan Matraman, Jakarta Timur. Analisis dilakukan secara deskriptif untuk menggambarkan hubungan antarvariabel yang diteliti. Hasil penelitian menunjukkan bahwa 67,3% pelaku UMKM memiliki kemampuan baik dalam mencatat transaksi keuangan, 63,6% memahami pentingnya perencanaan keuangan, dan 80% telah memanfaatkan media sosial untuk promosi usaha. Ketiga variabel tersebut terbukti berpengaruh positif terhadap kinerja UMKM. Kompetensi keuangan dan pemanfaatan teknologi meningkatkan efisiensi operasional, kemampuan pengambilan keputusan, serta daya saing usaha di era digital.
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