PEMANFAATAN E-COMMERCE MEMEDIASI PERAN LITERASI FINANSIAL TERHADAP KINERJA KEUANGAN PADA UMKM DI KAWASAN PASAR SEGAR KOTA MAKASSAR

Indriana Indriana, Muh Ramli, Nur Sandi Marsuni, Mutahira Nur Insirat, Ismawati Ismawati

Abstract


ABSTRAK

Berdasarkan pra penelitian melaui wawancara dengan pihak Dinas UMKM Kota Makassar yang mengungkapkan bahwa dalam menjalankan usahanya, masalah-masalah yang dihadapi oleh pelaku UMKM dikawasan Pasar Segar diantaranya pengelolaan keuangan yang sangat sederhana, belum dapat membuat laporan keuangan dengan baik, dan kurangnya kemampan manajemen usahanya. Dimana dengan adanya masalah-masalah tersebut membuat kinerja keuangan sulit untuk diukur. Olehnya itu memiliki kecakapan financial literacy sangat penting bagi pelaku UMKM dalam menjalankan dan keberlangsungan usahannya. Disisi lain, pengaruh perkembangan teknologi informasi yang semakin pesat dimana penerapan e-commerce telah menjadi suatu budaya baru dalam hal transaksi online pada pasar digital termasuk di Kota Makassar. Berdasarkan hal tersebut dilakukanlah penelitian yang bertujuan untuk mengungkapkan dan mengetahui peran financial literacy terhadap kinerja keuangan melalui pemanfaatan e-commerce sebagai mediasi pada UMKM di kawasan Pasar Segar Kota Makassar. Penelitian ini merupakan penelitian kunatitatif menggunakan metode survei. Populasi dalam penelitian ini ialah seluruh pelaku UMKM di Kawasan pasar segar Kota Makassar. Dalam menentukan ukuran sampel pada penelitian ini menggunakan rumus slovin sehingga jumlah sampel sebanyak 140 dimana pengambilan sampel dilakukan dengan teknik purposive random sampling. Instrumen pengumpulan data menggunakan kuesioner skala likert dan untuk teknik analisis data yang digunakan ialah model path analysis. Hasil penelitian menunjukkan terdapat pengaruh langsung financial literacy terhadap kinerja keuangan pada UMKM di kawasan Pasar Segar Kota Makassar; terdapat pengaruh langsung pemanfaatan e-commerce terhadap kinerja keuangan pada UMKM di kawasan Pasar Segar Kota Makassar; serta terdapat pengaruh langsung financial literacy terhadap pemanfaatan e-commerce  pada UMKM di kawasan Pasar Segar Kota Makassar; serta terdapat pengaruh tidak langsung financial literacy terhadap kinerja keuangan melalui pemanfaatan e-commerce  pada UMKM di kawasan Pasar Segar Kota Makassar.

Kata Kunci:  e-commerce, financial literacy , kinerja keuangan, UMKM


ABSTRACT

Based on pre-research through interviews with the Makassar City MSME Service which revealed that in running their business, the problems faced by MSME players in the Pasar Segar area include very simple financial management, not being able to make financial reports properly, and lack of business management capabilities. Where with these problems, financial performance is difficult to measure. Therefore, having financial literacy skills is very important for MSME actors in running and sustaining their businesses. On the other hand, the influence of the rapid development of information technology where the application of e-commerce has become a new culture in terms of online transactions in digital markets including in Makassar City. Based on this, a study was conducted that aims to reveal and determine the role of financial literacy on financial performance through the use of e-commerce as mediation in MSMEs in the Makassar City Fresh Market area. This research is a qualitative research using the survey method. The population in this study were all MSME players in the Makassar City fresh market area. In determining the sample size in this study using the Slovin formula so that the number of samples was 140 where sampling was carried out using purposive random sampling technique. The data collection instrument used a Likert scale questionnaire and for the data analysis technique used was the path analysis model. The results showed that there is a direct effect of financial literacy on financial performance in MSMEs in the Makassar City Segar Market area; there is a direct effect of e-commerce utilization on financial performance in MSMEs in the Makassar City Segar Market area; and there is a direct effect of financial literacy on e-commerce utilization in MSMEs in the Makassar City Segar Market area; and there is an indirect effect of financial literacy on financial performance through e-commerce utilization in MSMEs in the Makassar City Segar Market area.

Keywords:  e-commerce, financial literacy, financial performance, MSMEs


Keywords


e-commerce, financial literacy, financial performance, MSMEs

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DOI: http://dx.doi.org/10.35906/jurakun.v11i2.2389

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