PENGARUH LITERASI KEUANGAN, SISTEM INFORMASI AKUNTANSI, DAN PENGGUNAAN TEKNOLOGI INFORMASI TERHADAP KINERJA KEUANGAN UMKM JAMUR TIRAM DI KOTA PALEMBANG

PUTRI, NURCHALIZA (2026) PENGARUH LITERASI KEUANGAN, SISTEM INFORMASI AKUNTANSI, DAN PENGGUNAAN TEKNOLOGI INFORMASI TERHADAP KINERJA KEUANGAN UMKM JAMUR TIRAM DI KOTA PALEMBANG. S-1 thesis, 021008 Universitas Tridinanti.

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Abstract

ABSTRAK Nurchaliza Putri. Pengaruh Literasi Keuangan, Sistem Informasi Akuntansi, dan Penggunaan Teknologi Informasi terhadap Kinerja Keuangan UMKM Jamur Tiram di Kota Palembang. (Di bawah bimbingan Ibu Dr. Hj. Msy. Mikial, SE.M.Si, Ak,CA. CSRS dan Ibu Dr. Weni Susanti, SE. M. Ak) Penelitian ini bertujuan untuk mengetahui pengaruh literasi keuangan, sistem informasi akuntansi, dan penggunaan teknologi informasi terhadap kinerja keuangan UMKM Jamur Tiram di Kota Palembang, baik secara simultan maupun parsial. Penelitian ini menggunakan pendekatan kuantitatif dengan metode asosiatif kausal. Sumber data yang digunakan dalam penelitian ini adalah data primer yang diperoleh melalui penyebaran kuesioner. Populasi dalam penelitian ini adalah seluruh pelaku UMKM Jamur Tiram di Kota Palembang yang tergabung dalam komunitas WhatsApp UMKM Jamur Tiram Kota Palembang sebanyak 50 orang. Teknik pengambilan sampel menggunakan sampling jenuh, sehingga seluruh populasi dijadikan sampel. Untuk menganalisis data, peneliti menggunakan uji validitas, uji reliabilitas, uji asumsi klasik (uji normalitas, uji multikolinearitas, dan uji heteroskedastisitas), analisis regresi linear berganda, uji hipotesis (uji F dan uji t), serta uji koefisien determinasi (R²). Hasil penelitian menunjukkan bahwa literasi keuangan, sistem informasi akuntansi, dan penggunaan teknologi informasi secara simultan berpengaruh signifikan terhadap kinerja keuangan UMKM Jamur Tiram di Kota Palembang dengan nilai signifikansi uji F sebesar 0,001 < 0,05. Secara parsial, variabel literasi keuangan berpengaruh negatif dan signifikan terhadap kinerja keuangan dengan nilai signifikansi 0,037 < 0,05, variabel sistem informasi akuntansi berpengaruh positif dan signifikan dengan nilai signifikansi <0,001 < 0,05, serta variabel penggunaan teknologi informasi berpengaruh positif dan signifikan dengan nilai signifikansi 0,023 < 0,05. Nilai koefisien determinasi (R²) sebesar 0,687, yang berarti sebesar 68,7% variasi kinerja keuangan dapat dijelaskan oleh ketiga variabel independen, sedangkan sisanya 31,3% dijelaskan oleh variabel lain di luar penelitian. Kata Kunci : Literasi Keuangan, Sistem Informasi Akuntansi, Penggunaan Teknologi Informasi, Kinerja Keuangan ABSTRACT Nurchaliza Putri. The Influence of Financial Literacy, Accounting Information Systems, and the Use of Information Technology on the Financial Performance of Oyster Mushroom MSMEs in Palembang City. (Supervised by Dr. Hj. Msy. Mikial, S.E., M.Si., Ak., CA., CSRS and Dr. Weni Susanti, S.E., M.Ak) This study aims to determine the influence of financial literacy, accounting information systems, and the use of information technology on the financial performance of oyster mushroom MSMEs in Palembang City, both simultaneously and partially. This study employed a quantitative approach using a causal associative method. The data source used in this study was primary data obtained through questionnaire distribution. The population in this study consisted of all oyster mushroom MSME owners in Palembang City who were members of the Oyster Mushroom MSME WhatsApp community, totaling 50 respondents. The sampling technique used was saturated sampling, so the entire population was used as the sample. Data analysis techniques included validity testing, reliability testing, classical assumption tests (normality test, multicollinearity test, and heteroscedasticity test), multiple linear regression analysis, hypothesis testing (F-test and t-test), and coefficient of determination (R²) test. The results showed that financial literacy, accounting information systems, and the use of information technology simultaneously had a significant effect on the financial performance of oyster mushroom MSMEs in Palembang City, with an F-test significance value of 0.001 < 0.05. Partially, the financial literacy variable had a negative and significant effect on financial performance with a significance value of 0.037 < 0.05, the accounting information system variable had a positive and significant effect with a significance value of < 0.001 < 0.05, and the use of information technology variable had a positive and significant effect with a significance value of 0.023 < 0.05. The coefficient of determination (R²) was 0.687, indicating that 68.7% of the variation in financial performance could be explained by the three independent variables, while the remaining 31.3% was explained by other variables outside this study. Keywords: Financial Literacy, Accounting Information Systems, Use of Information Technology, Financial Performance

Item Type: Thesis (S-1)
Subjects: H Social Sciences > HC Economic History and Conditions
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Ny NURCHALIZA PUTRI
Date Deposited: 04 Aug 2026 02:22
Last Modified: 04 Aug 2026 04:03
URI: http://repository.univ-tridinanti.ac.id/id/eprint/11242

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