Pengaruh Penggunaan Microsoft Excel dan Transaksi Non Tunai Terhadap Transparansi Keuangan UMKM (Studi Kasus pada Konter HP Di Kota Malang)

Abstract

This study aims to examine the effect of Microsoft Excel usage and cashless transactions on the financial transparency of mobile phone retail UMKM in Malang City. Financial transparency plays an essential role in supporting accountable business management by providing accurate, clear, and reliable financial information. This study employed a quantitative approach using a survey method. Primary data were collected through questionnaires distributed to 70 respondents consisting of managers and business operators of mobile phone retail UMKM in Malang City. The respondents were selected using a purposive sampling technique. Data were analyzed using multiple linear regression with IBM SPSS Statistics, including descriptive statistical analysis, data quality testing, classical assumption testing, coefficient of determination, simultaneous significance testing (F-test), and partial significance testing (t-test). The findings indicate that Microsoft Excel usage and cashless transactions simultaneously have a significant effect on financial transparency. Partially, Microsoft Excel usage has a positive and significant effect on financial transparency, whereas cashless transactions have a positive but insignificant effect. These findings suggest that Microsoft Excel enhances the quality of financial recording and reporting by providing a more systematic, accurate, and traceable financial management process. Meanwhile, the implementation of cashless transactions requires greater optimization and integration with accounting systems to maximize its contribution to improving the financial transparency of MSMEs.

Keywords: Microsoft excel, cashless transactions, financial transparency.