DETERMINANTS OF FINANCIAL PERFORMANCE EVALUATION IN SMALL AND MEDIUM ENTERPRISES

DOI:

https://doi.org/10.29303/akurasi.v7i2.612

Penulis

  • Amir Hamzah Universitas Kuningan
  • Teti Rahmawati Universitas Kuningan
  • Chintia Fitriani Universitas Kuningan
  • Yudi Febriansyah Universitas Kuningan

Kata Kunci:

UKM, kinerja keuangan, faktor kontekstual UKM

Abstrak

Penelitian ini menganalisis faktor-faktor yang memengaruhi kinerja keuangan Usaha Kecil dan Menengah (UKM), mengatasi minimnya penelitian yang berfokus pada variabel spesifik dalam konteks UKM. Penelitian ini mengkaji pengaruh mental accounting, pencatatan keuangan, literasi keuangan, manajemen keuangan, dan akuntansi digital terhadap kinerja keuangan UKM. Data dari 216 UKM di Kabupaten Kuningan dianalisis menggunakan Structural Equation Modeling (SEM). Hasil penelitian menunjukkan bahwa pencatatan keuangan, literasi keuangan, dan manajemen keuangan memiliki pengaruh positif yang signifikan terhadap kinerja keuangan UKM. Sebaliknya, mental accounting memiliki pengaruh negatif yang signifikan, sedangkan akuntansi digital tidak signifikan mempengaruhi kinerja keuangan. Temuan ini menunjukkan bahwa praktik pengelolaan keuangan yang efektif dapat meningkatkan kinerja keuangan, sementara penggunaan mental accounting yang tidak tepat serta implementasi akuntansi digital yang kurang optimal dapat menjadi hambatan. Penelitian ini mengimplikasikan perlunya peningkatan literasi keuangan, penerapan praktik manajemen keuangan yang lebih efektif, serta pelatihan akuntansi digital bagi UKM menghadapi tantangan keuangan.

Unduhan

Data unduhan belum tersedia.

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Unduhan

Diterbitkan

2024-12-26

Cara Mengutip

Hamzah, A., Rahmawati, T., Fitriani, C., & Febriansyah, Y. (2024). DETERMINANTS OF FINANCIAL PERFORMANCE EVALUATION IN SMALL AND MEDIUM ENTERPRISES. Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 7(2), 463–486. https://doi.org/10.29303/akurasi.v7i2.612

Terbitan

Vol 7 No 2 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2024

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