Pengaruh Kualitas Informasi Keuangan Terhadap Kinerja UMKM Di Kota Bandar Lampung
DOI:
https://doi.org/10.55606/jumia.v2i2.2463Keywords:
Quality of Financial Information, MSME Performance, Structural Equation Model (SEM)Abstract
Micro, Small, and Medium Enterprises (MSMEs) are a crucial sector in economic growth. However, they often face challenges in financial management, including accurate and reliable financial reporting. Based on a research activity, it was found that a significant portion of MSMEs do not regularly manage and present financial information. This is attributed to several issues encountered by MSMEs. The main identified problem is the limitation of competent human resources. Most MSMEs lack adequate financial experts. Additionally, some MSMEs face issues such as a lack of understanding of proper financial recording for informed business decision-making. Constraints in time and knowledge of financial management also hinder effective financial information management. This research was conducted on MSMEs located in Bandar Lampung. The sampling technique employed was purposive sampling, in which the researcher specified certain criteria to filter an appropriate sample size deemed relevant to the research objectives. A questionnaire was utilized as a research tool, employing the Structural Equation Model (SEM) for data analysis, including outer model and inner model testing. The research findings indicate that the quality of financial information positively influences the performance of MSMEs in Bandar Lampung.
References
Cahyani, B. (2022). Analisis Pengelolaan Keuangan Usaha Mikro, Kecil, dan Menengah (Studi Kasus Pada Paguyuban Keramik Dinoyo Malang). Jurnal Ilmiah Mahasiswa FEB UB.
Dewi, S. N., & Dwirandra, A. (2013). Pengaruh Dukungan Manajemen Puncak, Kualitas Sistem, Kualitas Informasi, Pengguna Aktual dan Kepuasan Penngguna terhadap Implementasi Sistem Informasi Keuangan Daerah di Kota Denpasar. E-Jurnal Akuntansi Universitas Dayana, 196-214.
Erniati. (2019). Laporan Keuangan Pemerintah Sebagai Wujud Akuntabilitas Pengelolaan Keuangan Negara. Retrieved 2023, from Ditjen Perbendaaraan Kemenkeu RI: https://djpb.kemenkeu.go.id/kanwil/sulteng/id/data-publikasi/berita-terbaru/2836-laporan-keuangan-pemerintah-seagai-wujud-akuntabilitas-pengelolaan-keuangan-negara.html
Febriyanto, D., Soegiono, L., & Kristanto, A. (2019). Pemanfaatan Informasi Keuangan dan Akses Pembiayaan bagi Usaha Mikro Kecil dan Menengah. Jurnal Ilmiah Akuntansi dan Humanika, 147-160.
Ghozali. (2016). Aplikasi Analisis Multivariete Dengan Program IBM SPSS 23. Semarang: Badan Penerbit Universitas Diponegoro.
Huda, H. (2023). Universitas Sains & Teknologi Komputer. Retrieved 2023, from Informasi.
Hutabarat, Yunita, Putri, & Indrayani. (2022). Pengaruh Modal Usaha, Penggunaan Informasi Akuntansi Dan Sistem Penjualan E-commerce Terhadap Kinerja Keuangan Usaha Mikro Kecil dan Menengah (Studi Pada Usaha Mikro Kecil dan Menengah di Kota Lhokseumawe). Jurnal Akuntansi Malikussaleh, 1-15.
Kelen, Hutar, Adindarena, & Renggo. (2022). Profil Keputusan Struktur Modal Pelaku Usaha Mikro, Kecil Dan Menengah. Coopetition : Jurnal Ilmiah Manajemen.
Monalika, HP., Septiyanti, R., & Sudrajat. (2022). Intervening Effect of Information Technology on Msmes Performance during Covid-19 Pandemic. Journal Dimensie Management and Public Sector.
Muhson, A. (2022). Analisis Statistik dengan SmartPLS. Yogyakarta: Universitas Negeri Yogyakarta.
Solimun, Adji, & Nurjannah. (2017). Metode Statistika Multivariat Pemodelan Persamaan Struktural (SEM) Pendekatan WarpPLS. Malang: UB Press.
Spence, M. (1973). Job Market Signaling. The Quarterly Journal of Economics, 355-374.
Sukmadilaga, C., Sudrajat., Khasanah, U., Lestari, TU., Devi, MC., & Adrian. (2018). Pelatihan Penyusunan Laporan Keuangan Secara Manual dan Digital Untuk Start Up Company: Dharmakarya: Jurnal Aplikasi Ipteks untuk Masyarakat, 7(3), 209–212.
Sulaiman, E., Handayani, C., & Widyastuti, S. (2021). Transformasi Digital Technology-Organization Environment (Toe) Dan Inovasi Difusi E-Business Untuk Umkm Yang Berkelanjutan: Jurnal Manajemen & Bisnis Kreatif, 7(1), 51–62.
