Pengaruh Literasi Keuangan dan Dukungan Pemerintah Terhadap Keberlanjutan UMKM: Analisis Mediasi Orientasi Pemasaran
Abstract
The contribution of MSMEs to economic development and job creation in Indonesia cannot be underestimated. As the times accelerate, progress in the economic field is getting higher, and competition is getting tighter, the business world today needs to take strategic steps to continue to grow and compete. This study aims to examine the mediating effect of marketing orientation variables on the influence of financial literacy and government support on the sustainability of MSMEs. The method used in this research is descriptive quantitative. The data collection techniques used were observation, documentation and questionnaires. The data analysis and processing technique is Median Regression with the help of the SPSS test tool and the Sobel test. The population and samples in this study were MSMEs in West Kalimantan. The results of this study indicate that marketing orientation is able to mediate the effect of financial literacy on the sustainability of MSMEs. Furthermore, marketing orientation is not able to mediate the effect of government support on the sustainability of MSMEs.
References
Ahluwalia, L., Nani, D. A., & Sari, T. D. R. (2022). Peningkatan Produktivitas UMKM Melalui Pelatihan Merk Produk Dan Penyusunan Laporan Keuangan Di Pekon Panggungrejo, Kabupaten Pringsewu. Journal of Social Sciences ….
Akbar, R., & Adi, R. (2022). Moderating effect og government regulations on the effect of entrepreneurship orientation on the performance MSMe. Bilancia: Jurnal Ilmiah Akuntansi, 6(1), 108–116.
Anggraeni, N. M. D. (2017). Analisis Faktor – Faktor Yang Mempengaruhi Keberhasilan Usaha Kecil Dan Menengah Pada Pengrajin Tenun Songket Di Desa Jinengdalem Kecamatan Buleleng. Jurnal Pendidikan Ekonomi Undiksha, 9(1), 158. https://doi.org/10.23887/jjpe.v9i1.20000
Cuevas-Vargas, H., Del Rocío Esparza-Durón, M., & González-Acolt, R. (2022). Sustainable marketing orientation and sustainability performance of Mexican small firms. The moderating role of firm age. Procedia Computer Science, 214(C), 376–383. https://doi.org/10.1016/j.procs.2022.11.188
Danang Sri Wibowo R. (2021). Mengungkit Daya Saing UMKM di Masa Pandemi Covid-19 guna Memperkokoh Ketahanan Ekonomi Nasional. Jurnal Lemhannas RI, 9(4), 125–137. https://doi.org/10.55960/jlri.v9i4.420
Fitria, I., Soejono, F., & Tyra, M. J. (2021). Literasi keuangan, sikap keuangan dan perilaku keuangan dan kinerja UMKM. Journal Business and Banking, 11(1), 1–15. https://doi.org/10.14414/jbb.v11i1.2496
Ghozali, I. (2016a). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 25 (9th ed.). Universitas Diponegoro.
Ghozali, I. (2016b). Desain Penelitian Kuantitatif dan Kualitatif untuk Akuntansi, Bisnis, dan Ilmu Sosial Lainnya. Yoga Pratama.
Hair, W.c, B., J.B, B., & Anderson. (2010). Multivariate Data Analysis (Seventh Ed). Pearson Prentice Hall.
Hossain, M. M., Ibrahim, Y., & Uddin, M. M. (2020). Finance, financial literacy and small firm financial growth in Bangladesh: the effectiveness of government support. Journal of Small Business and Entrepreneurship, 1–26. https://doi.org/10.1080/08276331.2020.1793097
Hudson, M., Smart, A., & Bourne, M. (2001). Theory and practice in SME performance measurement systems. International Journal of Operations and Production Management, 21(8), 1096–1115. https://doi.org/10.1108/EUM0000000005587
Ilham Naufal, M., & Purwanto, E. (2022). Dampak Literasi Keuangan Terhadap Kinerja Dan Keberlanjutan Umkm. Jurnal Administrasi Bisnis, 16(2), 209–215.
Jayanti, E., & Karnowati, N. B. (2023). Digitalisasi Umkm Dan Literasi Keuangan Untuk Keberlanjutan Umkm Di Kabupaten Cilacap. Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha, 31(1), 51–64. https://doi.org/10.32477/jkb.v31i1.504
Kilay, A. L., Simamora, B. H., & Putra, D. P. (2022). The Influence of E-Payment and E-Commerce Services on Supply Chain Performance: Implications of Open Innovation and Solutions for the Digitalization of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. Journal of Open Innovation: Technology, Market, and Complexity, 8(3), 119. https://doi.org/10.3390/joitmc8030119
Kumar, S., Goel, U., Joshi, P., & Johri, A. (2024). Factors affecting Information & Communication Technology (ICT) adoption among MSMEs. Journal of Open Innovation: Technology, Market, and Complexity, 10(1), 100205. https://doi.org/10.1016/j.joitmc.2023.100205
Medhika, N. G. A. J., Giantari, I. G. A. K., & Yasa, N. N. K. (2018). Peran Keunggulan Bersaing Dalam Memediasi Orientasi Pasar Dan Orientasi Kewirausahaan Dengan Kinerja UKM. INOBIS: Jurnal Inovasi Bisnis Dan Manajemen Indonesia, 1(2), 183–195. https://doi.org/10.31842/jurnal-inobis.v1i2.29
Nugraha, D. P., Setiawan, B., Nathan, R. J., & Fekete-Farkas, M. (2022). Fintech Adoption Drivers for Innovation for SMEs in Indonesia. Journal of Open Innovation: Technology, Market, and Complexity, 8(4). https://doi.org/10.3390/joitmc8040208
Pramitha, A., Sari, R., & Nurkholis, Kgs. M. (2024). Pengaruh Sistem Informasi Akuntansi dan Pengendalian Internal terhadap Kualitas Laporan Keuangan. Journal of Trends Economics and Accounting Research, 4(3), 628–639. https://doi.org/10.55182/jnp.v1i2.38
Prataman, M. D. S. dan A. (2022). Peran Pemerintah Daerah Dalam Pengembangan Umkm. Jurnal Kebijakan Publik, 13(2), 137–143.
Priantinah, D. (2017). Perspektif Oportunistik Dan Efisien Dalam Fenomena Manajemen Laba. Jurnal Pendidikan Akuntansi Indonesia, 14(2). https://doi.org/10.21831/jpai.v14i2.12865
Purmalita, M. Y. (2024). Analisis Pengaruh Kualitas Audit , Struktur Modal , dan Ukuran Perusahaan Terhadap Nilai Perusahaan. Journal of Trends Economics and Accounting Research, 4(3), 610–618. https://doi.org/10.47065/jtear.v4i3.1185
Putra, R., Setiawan, A., Widyastuti, R. D., & Sari, W. (2023). Analisis Faktor - Faktor Yang Mempengaruhi Penyusunan Laporan Keuangan Pada Usaha, Mikro, Kecil Dan Menengah (Umkm) Di Kota Pontianak. Jurnal Akuntansi, Auditing Dan Investasi (JAADI), 3(2), 28–33.
Siddik, A. B., Rahman, M. N., & Yong, L. (2023). Do fintech adoption and financial literacy improve corporate sustainability performance? The mediating role of access to finance. Journal of Cleaner Production, 421. https://doi.org/10.1016/j.jclepro.2023.137658
Sugiyono. (2019). Metodelogi Penelitian Bisnis (Andi, Ed.).
Tay, L. Y., Tai, H. T., & Tan, G. S. (2022). Digital financial inclusion: A gateway to sustainable development. Heliyon, 8(6), e09766. https://doi.org/10.1016/j.heliyon.2022.e09766
Tolstoy, D., Nordman, E. R., & Vu, U. (2022). The indirect effect of online marketing capabilities on the international performance of e-commerce SMEs. International Business Review, 31(3). https://doi.org/10.1016/j.ibusrev.2021.101946
Wahyono, & Hutahayan, B. (2021). The relationships between market orientation, learning orientation, financial literacy, on the knowledge competence, innovation, and performance of small and medium textile industries in Java and Bali. Asia Pacific Management Review, 26(1), 39–46. https://doi.org/10.1016/j.apmrv.2020.07.001
Widyawati, R., Risal, & Setiawan, A. (2022). Analisis Faktor-Faktor Yang Mempengaruhi Penyusunan Laporan Keuangan pada Usaha Mikro, Kecil dan Menengah (UMKM) di Kabupaten Melawai. AKUA: Jurnal Akuntansi Dan Keuangan, 1(4), 450–459. https://doi.org/10.54259/akua.v1i4.1204
Copyright (c) 2024 Endang Kristiawati, Mustaruddin, Nur Afifah
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under Creative Commons Attribution 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (Refer to The Effect of Open Access).