Main Article Content
Abstract
This study examined the effect of green accounting and financial technology on the financial performance of Micro, Small and Medium Enterprises (MSMEs) and determine the moderating role of financial literacy on financial technology and the financial performance of MSMEs. The study sample consisted of 150 MSMEs in Siak District, Siak Regency, Riau Province. The study uses multiple linear regression and moderated regression to analyze data. The results showed that green accounting has no effect on financial performance, financial technology has an effect on financial performance and financial literacy is able to moderate the effect of financial technology on financial performance on MSMEs. These findings have implication for owner of MSMEs that MSMEs should continue the implementation of FinTech and improved their financial literacy because its improved financial performanceof MSMEs.
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This work is licensed under a Creative Commons Attribution 4.0 International License.
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References
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- Albastiah, F. A., & Sisdianto, E. (2022). Penerapan Green Accounting dan Corporate Social Responsibility terhadap Kinerja Keuangan Bank Umum Syari’ah di Indonesia Tahun 2018-2020. Jurnal Akuntansi Dan Pajak, 01(23), 1–7.
- Alkhawaldeh, B. Y., Alhawamdeh, H., Al-Afeef, M. A. M., Al-Smadi, A. W., Almarshad, M., Fraihat, B. A. M., Soumadi, M. M., Nawasra, M., & Alaa, A. A. (2023). The effect of financial technology on financial performance in Jordanian SMEs: The role of financial satisfaction. Uncertain Supply Chain Management, 11(3), 1019–1030. https://doi.org/10.5267/j.uscm.2023.4.020
- Almulla, D., & Aljughaiman, A. A. (2021). Does financial technology matter? Evidence from an alternative banking system. Cogent Economics and Finance, 9(1). https://doi.org/10.1080/23322039.2021.1934978
- Alsmairat, M., Alhawamdeh, H. M., & Alsmairat, M. A. K. (2019). Strategic Decision Making and Organization Performance: A Literature Review International Review of Management and Marketing Strategic Decision Making and Organization Performance: A Literature Review. International Review of Management and Marketing, 9(4), 95–99.
- Anantadjaya, S. P. D., Irma M. Nawangwulan, Candra, E., Rahmatya Widyaswati, & Achmad Choerudin. (2023). Pengaruh Financial Capabilities, Networking Terhadap Kinerja Usaha UMKM di Kota Sukabumi Melalui Intellectual Capital. Jurnal Bisnisman : Riset Bisnis Dan Manajemen, 5(1), 16–32. https://doi.org/10.52005/bisnisman.v5i1.131
- Andini, D. P. (2023). Akuntansi Ramah Lingkungan pada Usaha Kecil Menengah Sektor Fashion di Jawa Barat. 8, 798–804.
- Angelina, M. . & N. E. (2021). Pengaruh Penerapan Green Accounting Dan Kinerja. Jurnal Manajemen Dirgantara, 14(2), 211–224.
- Anisah, N., & Crisnata, H. F. (2021). Analisis Tingkat Literasi Keuangan Pengguna Fintech Payment OVO. JAD : Jurnal Riset Akuntansi & Keuangan Dewantara, 4(1), 46–58. https://doi.org/10.26533/jad.v4i1.752
- Asjuwita, M., & Agustin, H. (2020). Engaruh Kinerja Lingkungan Dan Biaya Lingkungan Terhadap Profitabilitas Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2018. Jurnal Eksplorasi Akuntansi, 2(3), 3327–3345. https://doi.org/10.24036/jea.v2i3.285
- Astari, N. P. R. P., & Candraningrat, I. R. (2022). Pengaruh Fintech Terhadap Kinerja Keuangan Umkm Dengan Literasi Keuangan Sebagai Variabel Moderasi. Jurnal Manajemen Stratejik Dan Simulasi Bisnis, 3(1), 68–81. https://doi.org/10.25077/mssb.3.1.68-81.2022
- Bosnjak, M., Ajzen, I., & Schmidt, P. (2020). The theory of planned behavior: Selected recent advances and applications. Europe’s Journal of Psychology, 16(3), 352–356. https://doi.org/10.5964/ejop.v16i3.3107
- Chasbiandani, T., Rizal, N., & Indra Satria, I. (2019). Penerapan Green Accounting Terhadap Profitabitas Perusahaan Di Indonesia. AFRE (Accounting and Financial Review), 2(2), 126–132. https://doi.org/10.26905/afr.v2i2.3722
- Dewi, R. S. (2022). Stafsus Menkumham Ajak Pelaku UMKM di Siak Populerkan Produknya Lewat Online.
- Dura, J., & Suharsono, R. (2022). Application Green Accounting To Sustainable Development Improve Financial Performance Study In Green Industry. Jurnal Akuntansi, 26(2), 192–212. https://doi.org/10.24912/ja.v26i2.893
- Elia, G., Stefanelli, V., & Ferilli, G. B. (2022). Investigating the role of Fintech in the banking industry: what do we know? European Journal of Innovation Management, 26. https://doi.org/10.1108/EJIM-12-2021-0608
- Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan program IBM SPSS 25 (U. Diponegoro (ed.)).
- Gunawan, A., & Pulungan, D. R. (2023). Improving MSME performance through financial literacy, financial technology, and financial inclusion. International Journal of Applied Economics, Finance and Accounting, 15(1), 39–52.
- Hadi, H. (2020). Bupati Alfedri Siapkan Skema Bantuan untuk 800 UMKM Terdampak Covid-19. Https://Www.Cakaplah.Com/.
- Indonesia, K. (2022). UMKM Indonesia.
- Indriastuti, M., & Mutamimah, M. (2023). Green Accounting and Sustainable Performance of Micro, Small, and Medium Enterprises: The Role of Financial Performance as Mediation. The Indonesian Journal of Accounting Research, 26(02), 249–272. https://doi.org/10.33312/ijar.691
- Keuangan, D. K. (2023). Kontribusi UMKM Dalam Perekonomian Indonesia.
- Kyari, A. K. a, & Akinwale, Y. O. (2020). An Assessment Of The Level Of Adoption Of Financial Technology By Nigerian Banks. African Journal of Science Policy and Innovation Management, 1(1 SE-), 118–130.
- Le, T. T., Mai, H. N., & Phan, D. T. (2021). Fintech Innovations: The Impact of Mobile Banking Apps on Bank Performance in Vietnam. International Journal of Research and Review, 8(4), 391–401. https://doi.org/10.52403/ijrr.20210446
- Lestari, M., Basri, Y. M., Gusnardi, G., & Wahyuni, N. (2023). Gender, Information Technology, Financial Literacy, Financial Accessibility, And Performance Of Msmes In Indonesia. International Journal of Commerce and Finance, 9(2), 31–54.
- Limanseto, H. (2022). Perkembangan UMKM sebagai Critical Engine Perekonomian Nasional Terus Mendapatkan Dukungan Pemerintah. Kementerian Koordinator Bidang Perekonomian Republik Indonesia. https://www.ekon.go.id/publikasi/detail/4593/perkembangan-umkm-sebagai-critical-engine-perekonomian-nasional-terus-mendapatkan-dukungan-pemerintah
- Maisyaroh, S., Ridayati, S., Yuwandono, R. J. F., & Pandin, M. Y. R. (2023). Implementation of Green Accounting to Concern For The Working Environment of Garment Micro, Small and Medium Enterprises in Gerbang Kertasusila. Jurnal Ilmu Manajemen, Ekonomi Dan Kewirausahaan, 3(2), 81–100. https://doi.org/10.55606/jimek.v3i2.1769
- Manish, K. P., & G, D. S. S. I. (2022). Paradigm shift in fintech landscape: a perspective from the Indian marketplace. Economics and Environmental Management, 2. https://doi.org/10.17586/2310-1172-2022-16-2-142-151
- Mukarromah, D., Jubaedah, J., & Astuti, M. (2020). Financial Performance Analysis on Micro, Small, and Medium Enterprises of Cassava Product in Cibadak, Lebak Regency,. Jurnal Economia, 16(2), 257–268. https://doi.org/10.21831/economia.v16i2.31232
- Murwanti, A. (2023). 3 Faktor yang Mempengaruhi Kinerja UMKM di Indonesia, Rahasia Naik Kelas!
- Natsir, M. S., Supriaddin, N., & Putera, A. (2023). Pengaruh literasi keuangan, inklusi keuangan dan financial technology terhadap kinerja keuangan pengusaha Muda di Kota Kendari. Jurnal Ekonomi, Manajemen Dan Akuntansi, 1, 53–71.
- Novita Sari., Achmad Hizazi., W. (2021). Effect of Good Corporate Governance and Leverage on Profitability-Mediated Tax Avoidance (Study on Mining Companies listed on the Indonesia Stock Exchange 2016 – 2019). International Journal of Academic Research in Accounting Finance and Management Sciences, 11(2), 202–221. https://doi.org/10.6007/IJARAFMS
- Opiyo, M. O., Ondoro, C., & Obura, J. (2019). Influence of Digital Financial Information Services on Financial Performance of Commercial Banks in Kisumu County, Kenya. International Journal of Research and Innovation in Social Science, 3(6), 2454–6186.
- Phan, D. H. B., Narayan, P. K., Rahman, R. E., & Hutabarat, A. R. (2020). Do financial technology firms influence bank performance? Pacific Basin Finance Journal, 62. https://doi.org/10.1016/j.pacfin.2019.101210
- Pratiwi, A., Nurulrahmatiah, N. N., Haryanti, I. H., Huda, N. H., & Iftitah, I. I. (2023). Pengaruh Penerapan Green Accounting Terhadap Tingkat Profitabilitas Pada Perusahaan Farmasi Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Ilmiah Satyagraha, 6(1), 164–181. https://doi.org/10.47532/jis.v6i1.733
- Prena, G. D. (2021). Pengaruh Penerapan Green Accounting dan Kinerja Lingkungan Terhadap Kinerja Keuangan Pada Perusahaan Manufaktur Di Bursa Efek Indonesia. Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif, 3(2), 495-507.
- Redaksi. (2023). Dampingi UMKM Berkembang dan Sadar Lingkungan.
- Sudaryanti, D. S., Sahroni, N., & Kurniawati, A. (2019). Analisa Pengaruh Mobile Banking Terhadap Kinerja Perusahaan Sektor Perbankan Yang Tercatat Di Bursa Efek Indonesia. Jurnal Ekonomi Manajemen, 4(2), 96–107. https://doi.org/10.37058/jem.v4i2.699
- Sugiyono. (2012). Metode Penelitian Bisnis. Alfabeta.
- Sumani, S., & Roziq, A. (2020). Financial Literation: Determinants of Financial Well-Being in the Batik Small and Medium Industries in East Java. Jurnal Aplikasi Manajemen, 18(2), 289–299. https://doi.org/10.21776/ub.jam.2020.018.02.09
- Sumidartini, A. N., Muhyi, H. A., Sumidartini, A. N., Kostini, N., Literacy, F., Business, O., Access, F., Traditional, O., Capacity, E., & Access, F. (2022). the Effect of Financial Literacy on Business E Capabilities and Financial Access on Traditional Market. PalArch’s Journal of Archaeology …, 19(2), 1177–1191.
- Trianto, A. (2018). Analisis Laporan Keuangan Sebagai Alat Untuk Menilai Kinerja Keuangan Perusahaan Pada Pt. Bukit Asam (Persero) Tbk Tanjung Enim. Jurnal Ilmiah Ekonomi Global Masa Kini, 8(3), 1–10. https://doi.org/10.36982/jiegmk.v8i3.346
- Widyastuti, M., & Hermanto, Y. B. (2022). The effect of financial literacy and social media on micro capital through financial technology in the creative industry sector in East Java. Cogent Economics and Finance, 10(1). https://doi.org/10.1080/23322039.2022.2087647
- Winarsih, W., Winarti, W., Machmuddah, Z., & Tahar, E. B. (2021). The Relationship between Capital Financial, Accounting Capability and Micro-, Small- and Medium-Sized Enterprises’ (MSMEs) Financial Performance in Indonesia. Jurnal Dinamika Akuntansi Dan Bisnis, 8(2), 229–242. https://doi.org/10.24815/jdab.v8i2.21425
- Zhao, J., Li, X., Yu, C.-H., Chen, S., & Lee, C.-C. (2022). Riding the FinTech innovation wave: FinTech, patents and bank performance. Journal of International Money and Finance, 122, 102552. https://doi.org/https://doi.org/10.1016/j.jimonfin.2021.102552
References
Akanbi, T. A., Oladejo, M. O., & Oyeleye, O. A. (2022). Impact of Fintech (Financial Technologies) Usage on The Financial and Non-Financial Performance of Small and Medium Scale Enterprises in Nigeria. International Journal of Academic Research in Accounting Finance and Management Sciences. 12(2), 306 – 316.
Albastiah, F. A., & Sisdianto, E. (2022). Penerapan Green Accounting dan Corporate Social Responsibility terhadap Kinerja Keuangan Bank Umum Syari’ah di Indonesia Tahun 2018-2020. Jurnal Akuntansi Dan Pajak, 01(23), 1–7.
Alkhawaldeh, B. Y., Alhawamdeh, H., Al-Afeef, M. A. M., Al-Smadi, A. W., Almarshad, M., Fraihat, B. A. M., Soumadi, M. M., Nawasra, M., & Alaa, A. A. (2023). The effect of financial technology on financial performance in Jordanian SMEs: The role of financial satisfaction. Uncertain Supply Chain Management, 11(3), 1019–1030. https://doi.org/10.5267/j.uscm.2023.4.020
Almulla, D., & Aljughaiman, A. A. (2021). Does financial technology matter? Evidence from an alternative banking system. Cogent Economics and Finance, 9(1). https://doi.org/10.1080/23322039.2021.1934978
Alsmairat, M., Alhawamdeh, H. M., & Alsmairat, M. A. K. (2019). Strategic Decision Making and Organization Performance: A Literature Review International Review of Management and Marketing Strategic Decision Making and Organization Performance: A Literature Review. International Review of Management and Marketing, 9(4), 95–99.
Anantadjaya, S. P. D., Irma M. Nawangwulan, Candra, E., Rahmatya Widyaswati, & Achmad Choerudin. (2023). Pengaruh Financial Capabilities, Networking Terhadap Kinerja Usaha UMKM di Kota Sukabumi Melalui Intellectual Capital. Jurnal Bisnisman : Riset Bisnis Dan Manajemen, 5(1), 16–32. https://doi.org/10.52005/bisnisman.v5i1.131
Andini, D. P. (2023). Akuntansi Ramah Lingkungan pada Usaha Kecil Menengah Sektor Fashion di Jawa Barat. 8, 798–804.
Angelina, M. . & N. E. (2021). Pengaruh Penerapan Green Accounting Dan Kinerja. Jurnal Manajemen Dirgantara, 14(2), 211–224.
Anisah, N., & Crisnata, H. F. (2021). Analisis Tingkat Literasi Keuangan Pengguna Fintech Payment OVO. JAD : Jurnal Riset Akuntansi & Keuangan Dewantara, 4(1), 46–58. https://doi.org/10.26533/jad.v4i1.752
Asjuwita, M., & Agustin, H. (2020). Engaruh Kinerja Lingkungan Dan Biaya Lingkungan Terhadap Profitabilitas Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2018. Jurnal Eksplorasi Akuntansi, 2(3), 3327–3345. https://doi.org/10.24036/jea.v2i3.285
Astari, N. P. R. P., & Candraningrat, I. R. (2022). Pengaruh Fintech Terhadap Kinerja Keuangan Umkm Dengan Literasi Keuangan Sebagai Variabel Moderasi. Jurnal Manajemen Stratejik Dan Simulasi Bisnis, 3(1), 68–81. https://doi.org/10.25077/mssb.3.1.68-81.2022
Bosnjak, M., Ajzen, I., & Schmidt, P. (2020). The theory of planned behavior: Selected recent advances and applications. Europe’s Journal of Psychology, 16(3), 352–356. https://doi.org/10.5964/ejop.v16i3.3107
Chasbiandani, T., Rizal, N., & Indra Satria, I. (2019). Penerapan Green Accounting Terhadap Profitabitas Perusahaan Di Indonesia. AFRE (Accounting and Financial Review), 2(2), 126–132. https://doi.org/10.26905/afr.v2i2.3722
Dewi, R. S. (2022). Stafsus Menkumham Ajak Pelaku UMKM di Siak Populerkan Produknya Lewat Online.
Dura, J., & Suharsono, R. (2022). Application Green Accounting To Sustainable Development Improve Financial Performance Study In Green Industry. Jurnal Akuntansi, 26(2), 192–212. https://doi.org/10.24912/ja.v26i2.893
Elia, G., Stefanelli, V., & Ferilli, G. B. (2022). Investigating the role of Fintech in the banking industry: what do we know? European Journal of Innovation Management, 26. https://doi.org/10.1108/EJIM-12-2021-0608
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan program IBM SPSS 25 (U. Diponegoro (ed.)).
Gunawan, A., & Pulungan, D. R. (2023). Improving MSME performance through financial literacy, financial technology, and financial inclusion. International Journal of Applied Economics, Finance and Accounting, 15(1), 39–52.
Hadi, H. (2020). Bupati Alfedri Siapkan Skema Bantuan untuk 800 UMKM Terdampak Covid-19. Https://Www.Cakaplah.Com/.
Indonesia, K. (2022). UMKM Indonesia.
Indriastuti, M., & Mutamimah, M. (2023). Green Accounting and Sustainable Performance of Micro, Small, and Medium Enterprises: The Role of Financial Performance as Mediation. The Indonesian Journal of Accounting Research, 26(02), 249–272. https://doi.org/10.33312/ijar.691
Keuangan, D. K. (2023). Kontribusi UMKM Dalam Perekonomian Indonesia.
Kyari, A. K. a, & Akinwale, Y. O. (2020). An Assessment Of The Level Of Adoption Of Financial Technology By Nigerian Banks. African Journal of Science Policy and Innovation Management, 1(1 SE-), 118–130.
Le, T. T., Mai, H. N., & Phan, D. T. (2021). Fintech Innovations: The Impact of Mobile Banking Apps on Bank Performance in Vietnam. International Journal of Research and Review, 8(4), 391–401. https://doi.org/10.52403/ijrr.20210446
Lestari, M., Basri, Y. M., Gusnardi, G., & Wahyuni, N. (2023). Gender, Information Technology, Financial Literacy, Financial Accessibility, And Performance Of Msmes In Indonesia. International Journal of Commerce and Finance, 9(2), 31–54.
Limanseto, H. (2022). Perkembangan UMKM sebagai Critical Engine Perekonomian Nasional Terus Mendapatkan Dukungan Pemerintah. Kementerian Koordinator Bidang Perekonomian Republik Indonesia. https://www.ekon.go.id/publikasi/detail/4593/perkembangan-umkm-sebagai-critical-engine-perekonomian-nasional-terus-mendapatkan-dukungan-pemerintah
Maisyaroh, S., Ridayati, S., Yuwandono, R. J. F., & Pandin, M. Y. R. (2023). Implementation of Green Accounting to Concern For The Working Environment of Garment Micro, Small and Medium Enterprises in Gerbang Kertasusila. Jurnal Ilmu Manajemen, Ekonomi Dan Kewirausahaan, 3(2), 81–100. https://doi.org/10.55606/jimek.v3i2.1769
Manish, K. P., & G, D. S. S. I. (2022). Paradigm shift in fintech landscape: a perspective from the Indian marketplace. Economics and Environmental Management, 2. https://doi.org/10.17586/2310-1172-2022-16-2-142-151
Mukarromah, D., Jubaedah, J., & Astuti, M. (2020). Financial Performance Analysis on Micro, Small, and Medium Enterprises of Cassava Product in Cibadak, Lebak Regency,. Jurnal Economia, 16(2), 257–268. https://doi.org/10.21831/economia.v16i2.31232
Murwanti, A. (2023). 3 Faktor yang Mempengaruhi Kinerja UMKM di Indonesia, Rahasia Naik Kelas!
Natsir, M. S., Supriaddin, N., & Putera, A. (2023). Pengaruh literasi keuangan, inklusi keuangan dan financial technology terhadap kinerja keuangan pengusaha Muda di Kota Kendari. Jurnal Ekonomi, Manajemen Dan Akuntansi, 1, 53–71.
Novita Sari., Achmad Hizazi., W. (2021). Effect of Good Corporate Governance and Leverage on Profitability-Mediated Tax Avoidance (Study on Mining Companies listed on the Indonesia Stock Exchange 2016 – 2019). International Journal of Academic Research in Accounting Finance and Management Sciences, 11(2), 202–221. https://doi.org/10.6007/IJARAFMS
Opiyo, M. O., Ondoro, C., & Obura, J. (2019). Influence of Digital Financial Information Services on Financial Performance of Commercial Banks in Kisumu County, Kenya. International Journal of Research and Innovation in Social Science, 3(6), 2454–6186.
Phan, D. H. B., Narayan, P. K., Rahman, R. E., & Hutabarat, A. R. (2020). Do financial technology firms influence bank performance? Pacific Basin Finance Journal, 62. https://doi.org/10.1016/j.pacfin.2019.101210
Pratiwi, A., Nurulrahmatiah, N. N., Haryanti, I. H., Huda, N. H., & Iftitah, I. I. (2023). Pengaruh Penerapan Green Accounting Terhadap Tingkat Profitabilitas Pada Perusahaan Farmasi Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Ilmiah Satyagraha, 6(1), 164–181. https://doi.org/10.47532/jis.v6i1.733
Prena, G. D. (2021). Pengaruh Penerapan Green Accounting dan Kinerja Lingkungan Terhadap Kinerja Keuangan Pada Perusahaan Manufaktur Di Bursa Efek Indonesia. Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif, 3(2), 495-507.
Redaksi. (2023). Dampingi UMKM Berkembang dan Sadar Lingkungan.
Sudaryanti, D. S., Sahroni, N., & Kurniawati, A. (2019). Analisa Pengaruh Mobile Banking Terhadap Kinerja Perusahaan Sektor Perbankan Yang Tercatat Di Bursa Efek Indonesia. Jurnal Ekonomi Manajemen, 4(2), 96–107. https://doi.org/10.37058/jem.v4i2.699
Sugiyono. (2012). Metode Penelitian Bisnis. Alfabeta.
Sumani, S., & Roziq, A. (2020). Financial Literation: Determinants of Financial Well-Being in the Batik Small and Medium Industries in East Java. Jurnal Aplikasi Manajemen, 18(2), 289–299. https://doi.org/10.21776/ub.jam.2020.018.02.09
Sumidartini, A. N., Muhyi, H. A., Sumidartini, A. N., Kostini, N., Literacy, F., Business, O., Access, F., Traditional, O., Capacity, E., & Access, F. (2022). the Effect of Financial Literacy on Business E Capabilities and Financial Access on Traditional Market. PalArch’s Journal of Archaeology …, 19(2), 1177–1191.
Trianto, A. (2018). Analisis Laporan Keuangan Sebagai Alat Untuk Menilai Kinerja Keuangan Perusahaan Pada Pt. Bukit Asam (Persero) Tbk Tanjung Enim. Jurnal Ilmiah Ekonomi Global Masa Kini, 8(3), 1–10. https://doi.org/10.36982/jiegmk.v8i3.346
Widyastuti, M., & Hermanto, Y. B. (2022). The effect of financial literacy and social media on micro capital through financial technology in the creative industry sector in East Java. Cogent Economics and Finance, 10(1). https://doi.org/10.1080/23322039.2022.2087647
Winarsih, W., Winarti, W., Machmuddah, Z., & Tahar, E. B. (2021). The Relationship between Capital Financial, Accounting Capability and Micro-, Small- and Medium-Sized Enterprises’ (MSMEs) Financial Performance in Indonesia. Jurnal Dinamika Akuntansi Dan Bisnis, 8(2), 229–242. https://doi.org/10.24815/jdab.v8i2.21425
Zhao, J., Li, X., Yu, C.-H., Chen, S., & Lee, C.-C. (2022). Riding the FinTech innovation wave: FinTech, patents and bank performance. Journal of International Money and Finance, 122, 102552. https://doi.org/https://doi.org/10.1016/j.jimonfin.2021.102552