Pengaruh Literasi Keuangan Wirausaha terhadap Inovasi Teknologi UMKM dengan Management Control System dan Risk-Taking sebagai Variabel Mediasi

Shantyka Samudera  Kencana

doi:10.69693/ijim.v4i3.1531

Authors

Shantyka Samudera Kencana Universitas Sebelas Maret

DOI:

https://doi.org/10.69693/ijim.v4i3.1531

Keywords:

literasi keuangan wirausaha, inovasi teknologi umkm, Management Control System, Risk Taking

Abstract

Penelitian ini bertujuan menganalisis pengaruh literasi keuangan wirausaha terhadap inovasi teknologi UMKM dengan Management Control System (MCS) dan risk-taking sebagai variabel mediasi pada pelaku UMKM di Kecamatan Karanganyar, Kabupaten Karanganyar, Jawa Tengah. Penelitian ini dilatarbelakangi oleh rendahnya tingkat inovasi teknologi UMKM yang tidak merata meskipun kontribusi UMKM terhadap PDB nasional sangat besar. Penelitian menggunakan desain eksplanatori kuantitatif dengan metode survei cross-sectional . Sampel terdiri dari 302 pelaku UMKM yang dipilih melalui teknik purposive sampling dan tersebar di 12 kelurahan di Kecamatan Karanganyar. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan PLS-SEM dengan SmartPLS 4. Hasil penelitian menunjukkan bahwa literasi keuangan wirausaha berpengaruh positif dan signifikan terhadap inovasi teknologi UMKM, Sistem Pengendalian Manajemen , dan pengambilan risiko . Sistem Pengendalian Manajemen dan pengambilan risiko masing-masing berpengaruh positif dan signifikan terhadap inovasi teknologi UMKM serta terbukti memediasi secara parsial dan signifikan pengaruh literasi keuangan wirausaha terhadap inovasi teknologi UMKM, dengan pengambilan risiko terbukti sebagai mediator yang lebih kuat. Temuan ini menunjukkan bahwa peningkatan inovasi teknologi UMKM tidak cukup hanya dengan meningkatkan literasi keuangan, tetapi harus disertai penguatan sistem pengendalian manajemen dan pengaturan pengambilan risiko secara terukur.

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