Kualitas Laporan Keuangan UMKM: Bukti Empiris Peran Literasi Keuangan, Akuntansi Digital, dan Kompetensi SDM

Irma Suryani Indra

doi:10.59086/jam.v4i3.1241

Authors

Irma Suryani Indra Universitas Andalas

DOI:

https://doi.org/10.59086/jam.v4i3.1241

Keywords:

Financial Literacy, Digital Accounting, Human Resource Competency, Financial Statement Quality, MSMEs

Abstract

Kualitas laporan keuangan merupakan faktor krusial untuk meningkatkan transparansi, akses pembiayaan, dan keberlanjutan usaha mikro, kecil, dan menengah (UMKM) di Indonesia. Namun, banyak UMKM masih menghadapi kendala dalam menghasilkan laporan keuangan yang andal akibat keterbatasan literasi keuangan, belum meratanya pemanfaatan akuntansi digital, serta variasi kompetensi sumber daya manusia (SDM) yang menangani pencatatan. Berangkat dari kondisi tersebut, penelitian ini menegaskan kebaruan dengan menguji secara simultan pengaruh literasi keuangan, implementasi akuntansi digital, dan kompetensi SDM terhadap kualitas laporan keuangan UMKM dalam konteks Indonesia di mana studi sebelumnya kerap menelaah faktor-faktor tersebut secara parsial. Penelitian menggunakan pendekatan kuantitatif melalui survei terhadap 200 pemilik/manajer UMKM; data dikumpulkan dengan kuesioner skala Likert dan dianalisis menggunakan regresi linier berganda (SPSS 25). Hasil menunjukkan bahwa literasi keuangan, implementasi akuntansi digital, dan kompetensi SDM berpengaruh positif dan signifikan terhadap kualitas laporan keuangan, dengan kompetensi SDM sebagai variabel paling dominan. Temuan ini menegaskan pentingnya pendekatan terintegrasi yang menggabungkan penguatan pengetahuan keuangan, adopsi teknologi akuntansi yang aplikatif, dan peningkatan kapasitas SDM. Secara praktis, hasil penelitian merekomendasikan program pendampingan UMKM yang memadukan (1) pelatihan literasi keuangan berbasis praktik pembukuan, (2) fasilitasi penggunaan aplikasi akuntansi digital yang mudah dioperasikan, serta (3) penguatan kompetensi SDM pengelola keuangan melalui mentoring berkelanjutan agar kualitas pelaporan meningkat dan UMKM lebih bankable.

The quality of financial reports is a crucial factor in enhancing transparency, access to financing, and the sustainability of micro, small, and medium enterprises (MSMEs) in Indonesia. However, many MSMEs still face obstacles in producing reliable financial reports due to limitations in financial literacy, uneven adoption of digital accounting, and varying levels of competence among the human resources (HR) handling record-keeping. Departing from these conditions, this research asserts its novelty by simultaneously examining the influence of financial literacy, implementation of digital accounting, and HR competence on the quality of financial reports of MSMEs in the Indonesian context where previous studies have often analyzed these factors separately. The study employs a quantitative approach through a survey of 200 MSME owners/managers; data were collected using Likert-scale questionnaires and analyzed using multiple linear regression (SPSS 25). The results indicate that financial literacy, implementation of digital accounting, and HR competence have a positive and significant influence on the quality of financial reports, with HR competence as the most dominant variable. These findings underscore the importance of an integrated approach combining the strengthening of financial knowledge, adoption of applicable accounting technology, and enhancement of HR capacity. Practically, the research recommends MSME mentoring programs that integrate (1) practice-based bookkeeping training for financial literacy, (2) facilitation in using user-friendly digital accounting applications, and (3) strengthening the competence of financial management personnel through continuous mentoring to improve reporting quality and make MSMEs more bankable.

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