Penerapan Akuntansi Manajemen Sebagai Mediator Pengaruh Sikap Keuangan dan Pengetahuan Keuangan Terhadap Kinerja Keuangan Usaha Kecil Menengah (UKM) (Studi Kasus Pada UKM yang Terdaftar di Dinas Koperasi, Usaha Kecil Menengah, Perindustrian, dan Perdagangan Kabupaten Lumajang)

Wahyu Azizatur Rohmah, Maslichah Maslichah, Irma Hidayati

Abstract


This research aims to analyze the application of accounting as a mediator of the influence of financial attitudes and financial knowledge on the financial performance of SMEs. This study is an explanatory research with a quantitative approach, using primary data obtained from questionnaires and measured using the Likert Scale. The data analysis method used is Partial Least Squares, processed using SmartPLS 24 software. The population in this study consists of Small and Medium Enterprises registered with the Department of Cooperatives, Small and Medium Enterprises, Industry, and Trade of Lumajang Regency. Data were collected from 91 respondents through questionnaires given to SME owners, using purposive sampling techniques. The results of the analysis indicate that financial attitudes and financial knowledge have a significant influence on the financial performance of SMEs, financial attitudes and financial knowledge have a significant influence on the application of management accounting in SMEs, the application of management accounting does not have a significant influence on the financial performance of SMEs, and the application of management accounting does not mediate financial attitudes towards the financial performance of SMEs.

Keywords: Financial performance, financial attitudes, financial knowledge, application of management accounting


Full Text:

PDF

References


Bernardin, H. J., & Russell, E. A. (1993). Human Resource Management, An Experiential Approach. McGraw Hill, Inc.

Cantika, P., Hilendri, B. A., & Nurabiah. (2022). Pengaruh Pengetahuan Akuntansi Manajemen, Kepribadian Wirausaha, dan Tingkat Pendidikan Terhadap Kinerja Pengelola Usaha, Mikro, Kecil, dan Menengah di Kecamatan Sanggar Kabupaten Bima. Jurnal Riset Mahasiswa Akuntansi, 2(1).

Christina, V. (2013). The Mediation Effect Of Management Accounting Information System On The Relationship Between Knowledge Of Accounting Function, Perception Of Environmental Uncertainty And ManagerialPERFORMANCE. AAAB.

Gibson, J. L., Ivancevich, J. M., Donelly, J. H., & Konopaske, R. (2012). Organizations: Behavior, Structure, Processes. McGraw-Hill.

Humaira, I. (2017). Pengaruh Pengetahuan Keuangan, Sikap Keuangan Dan Kepribadian Terhadap Perilaku Manajemen Keuangan Pada Pelaku Umkm Sentra Kerajinan Batik Kabupaten Bantul.

Indriani, E. (2018). Akuntansi Manajemen. ANDI.

Nopiyani, P. E., & Indiani, P. R. (2023). Pengaruh Sikap Keuangan, Perilaku Keuangan Dan Literasi Keuangan Terhadap Kinerja Keuangan Umkm Pada Pemdes Ambengan. Jurnal Akuntansi Kompetitif.

Nuraeni, Ghofiri, A. F., & Huda, K. (2023). Pengaruh Pengetahuan Keuangan, Sikap Keuangan Dan Perilaku Keuangan Terhadap Kinerja. Jurnal Penelitian Ilmu Ekonomi Dan Keuangan Syariah (JUPIEKES), 1. https://doi.org/https://doi.org/10.59059/jupiekes.v1i3.384

Pankow, D. (2003). Financial Values, Attitudes, and Goals. North Dakota State University Fargo, North Dakota 58105.

Pradiska, K. I. (2023). Pengaruh Literasi Keuangan Dan Intellectual Capital Terhadap Keunggulan Kompetitif Serta Implikasinya Pada Kinerja Keuangan Umkm di Kabupaten Buleleng.

Razak, D., & Amin, H. (2020). The Effects Of Financial Knowledge, Socialisation, Attitude And Skill On Malaysian Smes Performance. International Journal of Industrial Management, 8, 1–11. https://doi.org/10.15282/ijim.8.0.2020.5758

Rudianto. (2017). Akuntansi Manajemen: Informasi untuk Pengambilan Keputusan. Erlangga.

Surenggono, & Djamilah, S. (2016). Pengetahuan Pelaku Usaha Kecil Dan Menengah (Ukm) Terhadap Kinerja Ukm. UNEJ E-Proceeding, 788-800. https://jurnal.unej.ac.id/index.php/prosiding/article/view/3690

Surenggono, & Djamilah, S. (2022). The Effect of Financial Attitude and Financial Knowledge on the Financial Performance of Small and Medium Enterprises (SMEs) with the Application of Management Accounting as a Mediator. In Jurnal Pemikiran Ilmiah dan Pendidikan Administrasi Perkantoran (Vol. 9, Issue 2). http://ojs.unm.ac.id/index.php/administrare/index


Refbacks

  • There are currently no refbacks.


e_Jurnal Ilmiah Riset Akuntansi is indexed by:

e_Jurnal Ilmiah Riset Akuntansi is licensed under a Creative Commons Attribution 4.0 International License