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All Journal Optimum : Jurnal Ekonomi dan Pembangunan Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi The Indonesian Journal of Accounting Research Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Aptekmas : Jurnal Pengabdian Kepada Masyarakat East Asian Journal of Multidisciplinary Research (EAJMR) Formosa Journal of Multidisciplinary Research (FJMR) Innovative: Journal Of Social Science Research Finance
Kurniawati, Indah
Fakultas Ekonomi Dan Bisnis, Universitas Ahmad Dahlan
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Pengaruh Literasi Keuangan, Fintech, dan Perilaku Keuangan terhadap Kualitas Laporan Keuangan UMKM di Kota Yogyakarta Pada Era Smart Finance Icha Dwi Anti; Indah Kurniawati
Finance : Journal of Accounting and Finance Vol. 4 No. 1 (2026): Volume 4 Nomor 1, Mei 2026
Publisher : universitas Islam Zainul Hasan Genggong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55210/qxpzc936

Abstract

Cara UMKM melakukan transaksi dan menangani kas berubah karena perkembangan sistem keuangan digital di era keuangan cerdas. Akibatnya, kualitas pelaporan keuangan sangat penting untuk mendukung pengambilan keputusan dan menjamin keberlangsungan perusahaan. Namun, kurangnya pengetahuan keuangan, penggunaan teknologi keuangan (fintech) yang tidak efisien, dan teknik manajemen keuangan yang tidak konsisten masih menyulitkan banyak pemilik UMKM untuk memberikan laporan keuangan berkualitas tinggi. Penelitian ini bertujuan untuk mengkaji dampak perilaku keuangan, penggunaan fintech, dan literasi keuangan terhadap kualitas laporan keuangan UMKM di Kota Yogyakarta pada era keuangan cerdas. Penelitian ini menggunakan metodologi kuantitatif dengan melakukan survei terhadap pemilik UMKM yang telah menggunakan layanan fintech dalam operasional bisnis mereka. Sampel penelitian dipilih menggunakan teknik purposive sampling, yaitu bisnis yang telah beroperasi minimal tiga tahun serta menggunakan layanan pembayaran digital atau sistem pencatatan data. Data dikumpulkan menggunakan kuesioner skala Likert lima poin, dan regresi linier berganda digunakan untuk analisis. Hasil penelitian menunjukkan bahwa literasi keuangan dan penggunaan teknologi keuangan berdampak positif dan signifikan terhadap peningkatan kualitas pelaporan keuangan UMKM. Meskipun penggunaan fintech meningkatkan efektivitas dan ketepatan pencatatan transaksi, literasi keuangan berkontribusi pada pemahaman pelaku bisnis tentang administrasi keuangan dan pencatatan yang lebih efisien. Laporan keuangan berkualitas lebih tinggi dihasilkan dari aspek-aspek ini. Kualitas pelaporan keuangan UMKM dipengaruhi oleh perilaku keuangan, penggunaan fintech, dan literasi keuangan, menurut temuan penelitian.
Pengaruh Literasi Keuangan, Inovasi dan Fintech terhadap Kinerja UMKM: Perspektif Financial Empowerment Najmah Shafiatha Arindea; Indah Kurniawati
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 4 (2026): Artikel riset Oktober 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i4.3565

Abstract

The rapid advancement of digital technology has precipitated substantial shifts in how small and medium enterprises (SMEs) manage their day-to-day operations, particularly across three critical dimensions: financial oversight, refinement of business procedures, and the integration of technology-driven financial solutions commonly termed fintech. This investigation adopts a financial empowerment framework that synthesizes three prominent theoretical perspectives: Resource-Based View (RBV), Theory of Planned Behavior (TPB), and Technology Acceptance Model (TAM). The primary objective of this study is to assess the impact of financial literacy, innovative capacity, and fintech adoption on the overall performance of SMEs operating within Tanjungpandan District, Belitung Regency. This study implemented a quantitative research design utilizing purposive sampling methodology. A total of 121 participants were recruited based on predetermined eligibility criteria, including active engagement in financial decision-making processes, demonstrable familiarity with fintech platforms, and prior involvement in executing business innovations. The appropriate sample dimension was established through application of the Slovin formula. Data gathering was conducted via structured survey instruments, while analytical procedures incorporated descriptive statistical techniques, evaluation of measurement validity and reliability, diagnostic assessments of classical regression assumptions, and multivariate regression modeling utilizing SPSS statistical platform. The empirical findings reveal that financial literacy, innovation capability, and fintech adoption each demonstrate statistically significant positive relationships with MSME performance indicators. Further examination identified financial literacy as the most influential predictor, implying that enhancing financial cognitive capabilities can substantially optimize operational efficiency while strengthening strategic planning among MSMEs in Tanjungpandan. The adjusted coefficient of determination (Adjusted R²) of 49.1% signifies that collectively, these three variables account for nearly half of the variation observed in MSME performance outcomes..
Co-Authors Beni Suhendra Beni Suhendra Winarso Beni Suhendra Winarso Dewi Amalia Dian Ananda Fernina Putri Wulandari Icha Dwi Anti Laura Feliza Putri Lyna Amelia Khan Najmah Shafiatha Arindea Siti Resmi Wahyu Yuwono