Pengaruh Financial Digital Literasi dan Pengelolaan Keuangan terhadap Kinerja Keuangan UMKM Binaan Bank Indonesia Sumatera Barat: Budaya Organisasi sebagai Mediasi
DOI:
https://doi.org/10.38035/dar.v4i2.3827Keywords:
Financial Digital Literacy, Financial Management, Organizational Culture, Financial Performane, MSE, PLS-SEMAbstract
Penelitian ini bertujuan untuk menganalisis pengaruh Financial Digital Literacy dan Pengelolaan Keuangan terhadap Kinerja Usaha Mikro dan Kecil Binaan Bank Indonesia Sumatera Barat serta untuk mengkaji peran mediasi dari Budaya Organisasi. Penelitian ini menggunakan pendekatan kuantitatif eksplanatif dengan metode sensus yang melibatkan 104 Pemilik/Pengelola UMKM binaan/mitra Bank Indonesia Sumatera Barat. Data primer dikumpulkan melalui kuesioner elektronik menggunakan skala Likert 1–5 dan dianalisis menggunakan Partial Least Squares–Structural Equation Modeling (PLS-SEM) dengan SmartPLS 4. Hasil penelitian menunjukkan bahwa Financial Digital Literacy tidak memiliki pengaruh langsung terhadap Kinerja Keuangan, tetapi memiliki pengaruh tidak langsung yang signifikan melalui Budaya Organisasi (mediasi penuh). Pengelolaan Keuangan memiliki pengaruh positif dan signifikan terhadap Kinerja Keuangan, baik secara langsung maupun melalui Budaya Organisasi (mediasi parsial). Financial Digital Literacy dan Pengelolaan Keuangan juga berpengaruh positif terhadap Budaya Organisasi, yang selanjutnya berpengaruh positif terhadap Kinerja Keuangan. Implikasi praktis dari penelitian ini menekankan pentingnya program pengembangan UMKM yang tidak hanya fokus pada peningkatan literasi digital keuangan tetapi juga memperkuat budaya organisasi yang adaptif.
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