Pengaruh Financial Literacy Terhadap Kinerja UMKM Di Batam: AIS Dan Financial Reporting Quality Sebagai Mediator
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Abstract
Penelitian ini dilakukan untuk menguji peran accounting information system dan financial reporting quality dalam menghubungkan financial literacy dan kinerja UMKM di Kota BatamPendekatan kuantitatif digunakan dalam penelitian ini dengan Resource-Based View sebagai pijakan teoritis. Data diperoleh dari 152 pelaku UMKM di Kota Batam melalui kuesioner, dengan responden yang dipilih berdasarkan kriteria purposive sampling. Analisis data dilakukan menggunakan Partial Least Squares-Structural Equation Modeling berbantuan SmartPLS 4. Hasil pengujian menunjukkan bahwa financial literacy memberikan dampak positif dan signifikan terhadap kinerja UMKM, accounting information system, dan financial reporting quality. Financial reporting quality juga terbukti berkontribusi secara positif dan signifikan terhadap kinerja UMKM, sedangkan accounting information system belum menunjukkan pengaruh signifikan. Pada pengujian mediasi, financial reporting quality terbukti menjadi jalur perantara yang menghubungkan financial literacy dengan kinerja UMKM. Sebaliknya, accounting information system tidak terbukti sebagai variabel mediasi. Hasil ini mengindikasikan bahwa pemahaman keuangan pelaku UMKM lebih efektif mendorong kinerja ketika pemahaman tersebut diwujudkan melalui informasi keuangan yang berkualitas dan dapat menjadi acuan untuk evaluasi dan penentuan keputusan usaha.
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