Pengaruh Literasi Keuangan Digital, Informasi Akuntansi, dan Motivasi Kerja Terhadap Kinerja Manajerial pada UMKM di Kota Malang

Febi Febriani, Dwiyani Sudaryanti, Naimatul Hasanah

Abstract


This study aims to analyze the influence of digital financial literacy, accounting information, and work motivation on managerial performance in culinary MSMEs in Malang City. This research employed a quantitative approach with an associative research design. The population consisted of 16,417 licensed culinary MSMEs in Malang City, with a sample of 100 respondents selected using purposive sampling techniques. Data were collected through questionnaires using a Likert scale and analyzed using the Partial Least Square (PLS) method through SmartPLS software. The results showed that accounting information has a positive and significant effect on managerial performance, indicating that the more relevant, reliable, and timely the accounting information possessed, the better the managerial performance of MSMEs. Work motivation also has a positive and significant effect on managerial performance, demonstrating that intrinsic and extrinsic motivation plays an important role in improving the effectiveness of management functions. However, digital financial literacy does not have a significant effect on managerial performance, indicating that the understanding of digital financial services has not been fully integrated into managerial decision-making practices. Simultaneously, the three variables explain 70.6% of the variation in managerial performance. This study provides an empirical contribution to the development of management accounting literature for MSMEs and serves as a consideration for improving business management quality based on information and work motivation.

Keywords: Accounting information, digital financial literacy, managerial performance, msmes, work motivation.


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