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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Siahaan, Moni Yuniati
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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DAMPAK PENERAPAN E-COMMERCE DAN MANAJEMEN KEUANGAN TERHADAP KINERJA KEUANGAN USAHA KECIL MENENGAH (UMKM) KOTA KUPANG Siahaan, Moni Yuniati; Muni, Wilhelmina; Samadara, Selfesina
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 2 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i2.3888

Abstract

Introduction: This study aims to analyze the effect of e-commerce adoption and financial management on the financial performance of Small and Medium Enterprises (SMEs) in Kupang City. Methods: The study employs a quantitative approach using a survey method through Likert-scale questionnaires distributed to 120 SME owners, selected using purposive sampling. Data analysis was conducted using multiple linear regression with SPSS version 25, preceded by validity, reliability, and classical assumption tests.Results: The results show that partially, e-commerce has a positive and significant effect on financial performance (t = 5.432; p = 0.000), as does financial management (t = 3.876; p = 0.001). Simultaneously, both variables have a significant effect on financial performance (F = 45.210; p = 0.000). The coefficient of determination (R²) of 0.58 indicates that 58% of the variation in financial performance can be explained by these two variables.The findings indicate that e-commerce has a more dominant influence compared to financial management; however, both variables are complementary in improving SME financial performance. Therefore, the integration of business digitalization and sound financial management is a key factor in enhancing the competitiveness and sustainability of SMEs in Kupang City. Keywords: E-Commerce, Financial Management, Financial Performance, SMEs,
Co-Authors Muni, Wilhelmina samadara, selfesina