Pengaruh Transformasi Sistem Pencatatan Keuangan Dan Diigital Marketing Dengan Financial Technology Sebagai Variabel Moderasi Terhadap Profitabilitas UKM Kota Makassar
Abstrak
Sektor UKM berperan penting dalam pertumbuhan ekonomi nasional. Periode adaptasi pemulihan membawa peluang baru bagi sektor UKM untuk berkembang dan meningkat. Penelitian ini bertujuan untuk memberikan pandangan yang lebih komprehensif tentang bagaimana penerapan transformasi sistem pencatatan keuangan, digital marketing dan peran financial technology dapat meningkatkan profitabilitas UKM, khususnya di Kota Makassar. Data dalam penelitian ini diperoleh dari para UKM yang berada di Kota Makassar yang dinaungi oleh Dinas Koperasi dan UKM Kota Makassar yang bersedia menjadi responden. Penelitian ini menggunakan data primer dan sekunder dengan cara melakukan penelitian langsung dilapangan dengan memberikan kuesioner/lembar pernyataan kepada 102 responden. Teknik analisis data dilakukan dengan analisis statistik deskriptif dan PLS (Partial Least Square)Hasil penelitian menunjukkan bahwa Transformasi Sistem Pencatatan Keuangan dan Digital Marketing berpengaruh positif dan signifikan terhadap Profitabiltas UKM Kota Makassar.Transformasi sistem pencatatan keuangan dan Digital Marketing berpengaruh positif dan signifikan terhadap profitabilitas yang diperkuat financial technology.
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