Jurnal EMT KITA
Vol 10 No 4 (2026): OCTOBER 2026

Pengaruh Manajemen Administrasi Keuangan terhadap Keberlanjutan Usaha UMKM Sektor Kuliner di Kota Tangerang

Hartati, Leni (Unknown)
Khoir, Abdul (Unknown)



Article Info

Publish Date
01 Oct 2026

Abstract

The sustainability of Micro, Small, and Medium Enterprises (MSMEs) continues to face challenges, particularly in financial management practices. This study aims to analyze the effect of financial administrative management on the sustainability of MSMEs in the culinary sector in Tangerang City. This research employs an associative quantitative approach with a sample of 120 MSME actors selected through purposive sampling. Data were collected using a Likert-scale questionnaire and analyzed using SEM-PLS with SmartPLS software. The results indicate that all indicators are valid and reliable. The R-square value of 0.47 shows that financial administrative management explains 47% of the variance in business sustainability. The path coefficient of 0.686 with p < 0.05 indicates a positive and significant effect. Effective financial administration through planning, recording, controlling, and reporting has been proven to strengthen MSME sustainability. These findings highlight the importance of enhancing financial administrative capacity as a strategy for business sustainability. The study also recommends the implementation of training and mentoring programs in financial administration for MSME actors to improve the quality of sustainable business management. nical aspects accelerates the adoption of renewable energy and supports environmental, social, and economic sustainability goals.

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Journal Info

Abbrev

emt

Publisher

Subject

Economics, Econometrics & Finance

Description

The Jurnal Ekonomi Manajemen Teknologi (EMT) KITA is one of the scientific publications published by the KITA Institute. The purpose of this Journal is to support the theory and practice of development management in the dissemination of research findings in the field. This journal covers fields such ...