Pengaruh Nilai Kearifan Lokal dan Pengelolaan Keuangan terhadap Kinerja Keuangan UMKM di Kabupaten Karawang
DOI:
https://doi.org/10.57235/hemat.v3i2.9097Keywords:
Kearifan Lokal, Pengelolaan Keuangan, Kinerja Keuangan, UMKMAbstract
Kinerja keuangan merupakan indikator penting untuk menilai keberlanjutan usaha mikro, kecil, dan menengah (UMKM). Namun, banyak UMKM di Kabupaten Karawang masih menghadapi kendala dalam pengelolaan keuangan, sementara potensi kearifan lokal sebagai modal sosial belum dimanfaatkan secara optimal. Penelitian ini bertujuan menganalisis pengaruh nilai kearifan lokal dan pengelolaan keuangan terhadap kinerja keuangan UMKM di Kabupaten Karawang. Penelitian menggunakan pendekatan kuantitatif dengan melibatkan 50 pemilik UMKM yang dipilih melalui purposive sampling. Data dikumpulkan menggunakan kuesioner berskala Likert dan dianalisis dengan Partial Least Squares-Structural Equation Modeling (PLS-SEM) menggunakan SmartPLS 4. Hasil penelitian menunjukkan bahwa nilai kearifan lokal berpengaruh positif terhadap kinerja keuangan UMKM dengan koefisien jalur 0,681, sedangkan pengelolaan keuangan berpengaruh positif dengan koefisien 0,307. Nilai R² sebesar 0,923 menunjukkan bahwa kedua variabel menjelaskan 92,3% variasi kinerja keuangan UMKM. Temuan ini mengimplikasikan pentingnya penguatan kearifan lokal yang disertai praktik pengelolaan keuangan yang efektif untuk meningkatkan kinerja dan keberlanjutan UMKM.
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