PERAN PELATIHAN DALAM MEMODERASI HUBUNGAN LITERASI KEUANGAN TERHADAP KINERJA KEUANGAN UMKM
Abstract
ABSTRAK
Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan terhadap kinerja keuangan dan pelatihan, pengaruh pelatihan terhadap kinerja keuangan, serta menganalisis pengaruh pelatihan dalam memoderasi literasi keuangan terhadap kinerja keuangan. Sampel dalam penelitian sebanyak 35 pelaku UMKM yang berada di Kelurahan Balumbang Jaya, Kota Bogor yang menjadi anggota dan memiliki pinjaman di Koperasi KIS. Teknik analisis dalam penelitian ini menggunakan Partial Least Square (PLS). Hasil penelitian ini menunjukkan bahwa literasi keuangan mempunyai pengaruh positif terhadap kinerja keuangan, literasi keuangan mempunyai pengaruh positif terhadap pelatihan, pelatihan mempunyai pengaruh positif terhadap Kinerja keuangan, serta literasi keuangan memiliki pengaruh positif terhadap kinerja keuangan melalui pelatihan. Hal ini menunjukkan pentingnya literasi keuangan dalam meningkatkan kinerja keuangan UMKM. Literasi keuangan dapat dilakukan melalui pelatihan atau melalui program lembaga Pendidikan.
ABSTRACT
This study aims to analyze the effect of financial literacy on financial performance and training, the effect of training on financial performance, and analyze the effect of training in moderating financial literacy on financial performance. The sample in the study were 35 MSME actors in the Balumbang Jaya Village, Bogor City who were members and had loans at the KIS Cooperative. The analysis technique in this study uses Partial Least Square (PLS). The results of this study indicate that financial literacy has a positive effect on financial performance, financial literacy has a positive effect on training, training has a positive effect on financial performance, and financial literacy has a positive effect on financial performance through training. This shows the importance of financial literacy in improving the financial performance of MSMEs. Financial literacy can be done through training or through educational institution programs.
Keywords
References
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DOI: 10.34204/jiafe.v9i1.6434
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