Hubungan Pemanfaatan Riwayat Transaksi QRIS dan Disiplin Pencatatan Keuangan dengan Pengelolaan Modal Kerja UMKM Kuliner Soppeng
DOI:
https://doi.org/10.57093/metansi.v9i2.622Keywords:
QRIS, pencatatan keuangan, modal kerja, UMKM kuliner, pembayaran digitalAbstract
Digitalisasi pembayaran menyediakan riwayat transaksi yang dapat dimanfaatkan sebagai informasi keuangan, tetapi penggunaan QRIS belum tentu disertai pencatatan usaha yang disiplin. Penelitian ini menganalisis hubungan pemanfaatan riwayat transaksi QRIS dan disiplin pencatatan keuangan dengan praktik pengelolaan modal kerja UMKM kuliner di Kabupaten Soppeng. Data berasal dari kuesioner lapangan atas 120 responden yang disediakan peneliti. Variabel diukur menggunakan empat butir QRIS, lima butir pencatatan keuangan, dan lima butir pengelolaan modal kerja pada skala 1–5. Skor komposit dihitung dari jawaban tersedia; 18 responden memiliki satu jawaban item kosong. Analisis menggunakan regresi linear berganda dengan galat baku robust HC3 dan uji sensitivitas kasus lengkap. Reliabilitas Cronbach’s alpha untuk ketiga konstruk berkisar 0,817–0,854. Pemanfaatan riwayat transaksi QRIS (B = 0,2882; p = 0,0005) serta disiplin pencatatan keuangan (B = 0,4414; p < 0,001) berhubungan positif dengan pengelolaan modal kerja. Model menjelaskan 31,40% variasi skor pengelolaan modal kerja (R² = 0,3140). Hasil pada 102 responden lengkap menunjukkan arah hubungan yang sama. Temuan menekankan pentingnya pemanfaatan informasi transaksi sekaligus rutinitas pembukuan bagi pengelolaan dana operasional UMKM; desain potong lintang tidak membuktikan hubungan sebab-akibat
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