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PENGARUH ORIENTASI KEWIRAUSAHAAN DAN TEKNOLOGI INFORMASI TERHADAP KINERJA KEUANGAN UMKM DI KOTA PONTIANAK Apriadini, Regita; Kristiawati, Endang; Setiawan, Aris
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 1 (2025): Edisi Januari - April 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i1.5552

Penelitian ini bertujuan untuk menganalisis pengaruh orientasi kewirausahaan dan teknologi informasi terhadap kinerja keuangan Usaha Mikro, Kecil, dan Menengah (UMKM) di Kota Pontianak. Metode yang digunakan dalam penelitian ini adalah pendekatan deskriptif asosiatif dengan pendekatan kuantitatif. Penelitian ini menggunakan metode survei dengan penyebaran kuesioner kepada 393 responden yang dipilih secara acak dari populasi UMKM di Kota Pontianak. Variabel yang diteliti meliputi orientasi kewirausahaan yang diukur dengan indikator proaktif, inovasi, keberanian mengambil risiko, dan fleksibilitas, serta teknologi informasi yang diukur dengan penggunaan perangkat lunak manajemen, media sosial, dan e-commerce. Sedangkan variabel dependen yang digunakan adalah kinerja keuangan UMKM yang diukur berdasarkan profitabilitas, pertumbuhan pendapatan, dan efisiensi biaya operasional. Hasil penelitian menunjukkan bahwa orientasi kewirausahaan dan teknologi informasi memiliki pengaruh signifikan terhadap kinerja keuangan UMKM. Orientasi kewirausahaan, yang mencakup sikap inovatif dan kemampuan beradaptasi terhadap perubahan pasar, terbukti meningkatkan kinerja keuangan UMKM, sedangkan pemanfaatan teknologi informasi meningkatkan efisiensi operasional dan memperluas jangkauan pasar. Penelitian ini mengonfirmasi bahwa pengelolaan kewirausahaan yang inovatif dan pemanfaatan teknologi informasi yang optimal dapat meningkatkan daya saing dan keberlanjutan UMKM. Oleh karena itu, disarankan agar UMKM di Kota Pontianak meningkatkan orientasi kewirausahaan dan memanfaatkan teknologi informasi secara maksimal untuk memperbaiki kinerja keuangan mereka.

The Role of Financial Literacy and Entrepreneurial Orientation on MSME Sustainability: The Mediating Effect of E-Commerce Kristiawati, Endang; Giriati; Wendy; Malini, Helma
AJARCDE (Asian Journal of Applied Research for Community Development and Empowerment) Vol. 8 No. 2 (2024)
Publisher : Asia Pacific Network for Sustainable Agriculture, Food and Energy (SAFE-Network)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29165/ajarcde.v8i2.383

MSMEs play an important role, but there are still many problems to improve their performance. The effect of financial literacy and entrepreneurial orientation on general performance is the purpose of this study. This research was conducted at MSMEs in Pontianak City and Singkawang City. The research method used is descriptive quantitative. Quantitative research is an attempt by a researcher to gain knowledge by providing data in the form of numbers which will then be used to analyze information. The data used in this research is primary data. The soil test results show that the significance value of the two-tailed test is 0.00 <0.05, so e-commerce can mediate the effect of financial literacy on MSME performance. The Sobel test results also show that the significance value of the two-tailed test is 0.00 <0.05, so e-commerce can mediate the effect of Entrepreneurial Orientation on MSME performance. Understanding financial literacy and the use of e-commerce will help MSMEs manage their finances and leverage business opportunities more effectively, as well as make it easier to access financial resources needed for business sustainability.

Implementation of Merdeka Belajar Kampus Merdeka in the Accounting Study Program Pancha Bhakti University Risal, Risal; Kristiawati, Endang; Febriati, Febriati; Afif, ali
International Journal of Education, Teaching, and Social Sciences Vol. 4 No. 1 (2024): International Journal of Education, Teaching and Social Sciences
Publisher : Training and Research Institute Jeramba Ilmu Sukses (TRI - JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijets.v4i1.1436

Through the application of MBKM, it is expected that students can optimally achieve learning outcomes, with the free opportunity to take learning credits outside the study program for three semesters. In the effort to implement the MBKM program, preparations are made starting with reviewing the curriculum that adapts to MBKM policies and collaborating with partners. In addition, it also requires readiness from all elements within the Panca Bhakti University environment. The purpose of this research is to see how far the MBKM policy has been implemented, the obstacles encountered in implementing the MBKM policy, as well as the efforts made at the university and faculty levels to support the implementation of the MBKM policy in the Panca Bhakti University Accounting Study Program. The method used in this research is a survey method. The results of the research show very positive things, where lecturers, education staff and students have supported the implementation of the MBKM policy in the Accounting Study Program and it is hoped that the results of this research can become recommendations in strengthening the application of MKBM at the faculty and university levels.

Pengaruh Literasi Keuangan dan Dukungan Pemerintah Terhadap Keberlanjutan UMKM: Analisis Mediasi Orientasi Pemasaran Kristiawati, Endang; Mustaruddin; Nur Afifah
Journal of Trends Economics and Accounting Research Vol 4 No 4 (2024): June 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i4.1242

The contribution of MSMEs to economic development and job creation in Indonesia cannot be underestimated. As the times accelerate, progress in the economic field is getting higher, and competition is getting tighter, the business world today needs to take strategic steps to continue to grow and compete. This study aims to examine the mediating effect of marketing orientation variables on the influence of financial literacy and government support on the sustainability of MSMEs. The method used in this research is descriptive quantitative. The data collection techniques used were observation, documentation and questionnaires. The data analysis and processing technique is Median Regression with the help of the SPSS test tool and the Sobel test. The population and samples in this study were MSMEs in West Kalimantan. The results of this study indicate that marketing orientation is able to mediate the effect of financial literacy on the sustainability of MSMEs. Furthermore, marketing orientation is not able to mediate the effect of government support on the sustainability of MSMEs.

The Mediating Role of Marketing Orientation in the Relationship between Financial Literacy and Financial Sustainability of MSEs in West Kalimantan Kristiawati, Endang
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 12 No. 1 (2026): Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/alwatzikhoebillah.v12i1.4761

The development of the digital economy requires micro and small enterprises (MSEs) to adopt more adaptive marketing strategies to maintain financial sustainability. However, empirical evidence on how financial literacy influences the financial sustainability of MSEs through marketing orientation remains limited, particularly in developing regional contexts. This study aims to examine the mediating role of marketing orientation in the relationship between financial literacy and the financial sustainability of MSEs in West Kalimantan, Indonesia. This study employs a quantitative approach using survey data collected from 160 MSE owners selected through purposive sampling. Data were analyzed using linear regression, while the mediating effect was tested using the Sobel test. The results indicate that financial literacy has a significant effect on marketing orientation and financial sustainability. In addition, marketing orientation is confirmed to mediate the relationship between financial literacy and the financial sustainability of MSEs. The findings provide theoretical implications by highlighting that financial literacy and marketing orientation function as complementary capabilities in explaining MSE financial sustainability. Practically, the results suggest that strengthening financial literacy alongside market-oriented capabilities is essential for supporting the long-term sustainability of MSEs.

DOES DIGITAL FINANCE BRIDGE FINANCIAL LITERACY AND MARKETING ORIENTATION TO FINANCIAL SUSTAINABILITY? Kristiawati, Endang; Sari, Wilda; Mayasafitri, Rina; Setiawan, Aris
Jurnal Akuntansi Multiparadigma Vol 16, No 3 (2025): Jurnal Akuntansi Multiparadigma (Desember 2025 - April 2026)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

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The Mediating Role of Marketing Orientation in the Relationship between Financial Literacy and Financial Sustainability of MSEs in West Kalimantan Kristiawati, Endang
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 12 No. 1 (2026): Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/alwatzikhoebillah.v12i1.4761

The development of the digital economy requires micro and small enterprises (MSEs) to adopt more adaptive marketing strategies to maintain financial sustainability. However, empirical evidence on how financial literacy influences the financial sustainability of MSEs through marketing orientation remains limited, particularly in developing regional contexts. This study aims to examine the mediating role of marketing orientation in the relationship between financial literacy and the financial sustainability of MSEs in West Kalimantan, Indonesia. This study employs a quantitative approach using survey data collected from 160 MSE owners selected through purposive sampling. Data were analyzed using linear regression, while the mediating effect was tested using the Sobel test. The results indicate that financial literacy has a significant effect on marketing orientation and financial sustainability. In addition, marketing orientation is confirmed to mediate the relationship between financial literacy and the financial sustainability of MSEs. The findings provide theoretical implications by highlighting that financial literacy and marketing orientation function as complementary capabilities in explaining MSE financial sustainability. Practically, the results suggest that strengthening financial literacy alongside market-oriented capabilities is essential for supporting the long-term sustainability of MSEs.

Business Owners Perceptions and The Quality Financial Reports: The Moderating Role Accounting Training Ristyvia, Reva; Kristiawati, Endang; Setiawan, Aris
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 12 No. 2 (2026): Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/alwatzikhoebillah.v12i2.5168

This paper aims to examine business owners' perceptions of the quality MSME financial reports with accounting training as a moderating variable, and analyze role of accounting training in strengthening or weakening this relationship. The sampling technique in this study used purposive sampling, which is a sampling technique based on certain criteria tailored to the research needs. The number of samples obtained was 107 respondents. This number is considered adequate because the data analysis was conducted using the SEM-PLS approach using SmartPLS 3. The results of the study indicate that the relationship between owner perceptions of the quality of financial reports has a positive effect. Accounting training as a moderating variable has an influence on owner perceptions of the quality of financial reports, but the influence shows a negative value, meaning it is weakening. This can be interpreted as the higher the level of owner perceptions of the importance of financial reports, the lower the level of accounting training because owners rely more on their knowledge and skills. Awareness and views of MSME entrepreneurs regarding the importance of accounting understanding can improve the quality of financial reports and business sustainability.

Pendampingan Pelaporan Pajak Tahunan pada UMKM di Kota Pontianak Sari, Wilda; Setiawan, Aris; Fakhrul Yahya, Rizki; Dwi Widyastuti, Reni; Kristiawati, Endang
Jurnal Pustaka Mitra (Pusat Akses Kajian Mengabdi Terhadap Masyarakat) Vol 6 No 3 (2026): Jurnal Pustaka Mitra (Pusat Akses Kajian Mengabdi Terhadap Masyarakat)
Publisher : Pustaka Galeri Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55382/jurnalpustakamitra.v6i3.1399

Perkembangan teknologi informasi saat ini sangatlah pesat, sehingga berdampak besar pada berbagai sektor kehidupan termasuk dunia bisnis. Pelaku usaha saat ini diwajibkan untuk melaporkan kewajibannya melalui sistem yang baru yakni Core Tax Administration System (CTAS). CTAS ditujukan untuk memberikan kemudahan kepada wajib pajak untuk melaporkan kewajiban perpajakannya. Namun, saat ini mitra pada pengabdian ini memiliki keterbatasan pada sumber daya manusia yang dimiliki sehingga mengalami kebingungan dalam melaporkan kewajiban pajaknya. Pengusaha UMKM takut salah dalam melaporkan kewajibannya jika tidak didampingi oleh ahlinya. Tujuan dari kegiatan pengabdian ini adalah melakukan pendampingan pelaporan SPT Tahunan. Kegiatan ini dilakukan secara berkala mulai dari pengumpulan data laporan keuangan mitra sampai dengan proses pelaporan SPT tahun 2023 dan 2024. Hasil kegiatan pengabdian ini adalah mitra pengabdian yaitu UMKM Stick Talas Mbak Tum sudah dapat melaporkan SPT tahun 2023 dan 2024 degan benar sesuai dengan ketentuan yang berlaku. Data-data keuangan yang dibutuhkan dalam pelaporan keuangan saat ini sudah terkumpul dan disusun dengan baik, sehingga diharapkan tahun depan Stick Talas Mbak Tum sudah dapat melaporkan kewajiban perpajakannya secara mandiri.

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