Pengaruh Perencanaan Keuangan Jangka Panjang dan Ketidakpastian Ekonomi terhadap Kinerja Keuangan UMKM dengan Faktor Keberlanjutan sebagai Variabel Moderasi
DOI:
https://doi.org/10.55587/ijbe.v1i3.237Kata Kunci:
Financial planning, economic uncertainty, sustainability, MSME financial performanceAbstrak
Tujuan: Tujuan penelitian ini adalah untuk memberikan bukti empiris tentang bagaimana perencanaan keuangan, ketidakpastian ekonomi, dan keberlanjutan secara bersama-sama memengaruhi kinerja keuangan UMKM, khususnya dalam dinamika ekonomi yang dihadapi pada periode pasca-pandemi.
Metode: Penelitian ini menggunakan pendekatan kuantitatif dengan menggunakan regresi linier berganda sebagai alat analisis utama untuk menguji pengaruh perencanaan keuangan, ketidakpastian ekonomi, dan keberlanjutan terhadap kinerja keuangan. Populasi penelitian ini terdiri dari pelaku UMKM yang beroperasi di Daerah Istimewa Yogyakarta, sedangkan sampelnya mencakup 183 responden yang dipilih melalui purposive sampling berdasarkan kriteria tertentu untuk memastikan relevansi data.
Temuan: Temuan menunjukkan bahwa perencanaan keuangan, ketidakpastian ekonomi, dan keberlanjutan masing-masing memberikan kontribusi signifikan dan positif terhadap peningkatan kinerja keuangan UMKM, menunjukkan bahwa model yang diusulkan memiliki daya penjelas yang kuat dalam konteks ekonomi pasca-pandemi.
Kebaruan: Kebaruan penelitian ini adalah pemeriksaan simultan terhadap perencanaan keuangan, ketidakpastian ekonomi, dan keberlanjutan—khususnya dimasukkannya keberlanjutan sebagai prediktor strategis kinerja keuangan pada UMKM pasca-pandemi.
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