Analisis Pengaruh Manajemen Keuangan terhadap Kinerja UMKM di Era Digital

Yuliana Yuliana (Universitas Pasifik Morotai)
Novikadewi Sumbawati (Universitas Samawa)
Kurniawansyah Kurniawansyah (Universitas Samawa)
Ismawati Ismawati (Universitas Samawa)
Eko Sutrisno (Universitas Samawa)

Optimal: Jurnal Ekonomi dan Manajemen
Vol. 5 No. 1 (2025): Jurnal Ekonomi dan Manajemen

The digital era has compelled MSME actors to adapt, not only in marketing and operational aspects but also in financial management. This study aims to analyze the effect of financial management on the performance of MSMEs in the digital era. The research was conducted using a quantitative approach through a survey of 120 MSME actors in West Nusa Tenggara Province who have utilized digital applications for financial record-keeping. The data were analyzed using validity and reliability tests, multiple linear regression, as well as partial and simultaneous hypothesis testing. The results indicate that sound financial management significantly affects MSME performance, with record-keeping and budget planning being the most dominant indicators.