Pengaruh Kualitas Pelaporan Keuangan, Modal Sosial, dan Manajemen Kas terhadap Pertumbuhan Pendapatan UMKM
Kata Kunci:
Kualitas Pelaporan Keuangan, Modal Sosial dan Pengelolaan Kas, Pertumbuhan Pendapatan UMKMAbstrak
UKM memegang peranan penting sebagai penggerak ekonomi nasional dan memberikan kontribusi yang signifikan terhadap Produk Domestik Bruto (PDB). Akan tetapi, banyak UKM menghadapi tantangan dalam meningkatkan pendapatan, terutama karena pelaporan keuangan yang tidak transparan, modal sosial yang lemah, dan pengelolaan kas yang tidak efisien. Penelitian ini bertujuan untuk menganalisis pengaruh kualitas pelaporan keuangan, modal sosial, dan pengelolaan kas terhadap pertumbuhan pendapatan UKM. Metode penelitian yang digunakan adalah survei, dengan pengumpulan data dari 200 UKM menggunakan kuesioner. Analisis data dilakukan dengan menggunakan SPSS untuk menguji hipotesis melalui analisis regresi berganda. Hasil penelitian menunjukkan bahwa ketiga variabel tersebut secara signifikan mempengaruhi pertumbuhan pendapatan, dengan pengelolaan kas memiliki dampak yang paling substansial. Temuan ini menyoroti pentingnya mengintegrasikan praktik pengelolaan keuangan yang baik dan memperkuat jaringan sosial untuk mendukung pertumbuhan pendapatan bagi UKM. Oleh karena itu, UKM disarankan untuk meningkatkan kualitas pelaporan keuangan, memperkuat modal sosial, dan menerapkan pengelolaan kas yang efektif sebagai strategi untuk mencapai pertumbuhan yang berkelanjutan. Penelitian ini memberikan kontribusi terhadap literatur dan praktik manajerial dalam pengembangan UKM di Indonesia.
Unduhan
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