Perencanaan Keuangan dan Pengendalian Biaya sebagai Determinan Kinerja UMKM di Tanah Pasir Jakarta Utara

Violeta Fika Aurora; I Gusti Ayu Diah Dhyanasaridewi; Tatyana

doi:10.55681/armada.v4i9.4196

Authors

Violeta Fika Aurora Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Institut Teknologi dan Bisnis Swadharma, Indonesia
I Gusti Ayu Diah Dhyanasaridewi Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Institut Teknologi dan Bisnis Swadharma, Indonesia
Tatyana Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Institut Teknologi dan Bisnis Swadharma, Indonesia

DOI:

https://doi.org/10.55681/armada.v4i9.4196

Keywords:

Perencanaan Keuangan, Pengendalian Biaya, Kinerja Usaha, UMKM, Kapabilitas Manajerial

Abstract

Penelitian ini menguji pengaruh perencanaan keuangan dan pengendalian biaya terhadap kinerja UMKM di Tanah Pasir, Jakarta Utara. Survei kuantitatif melibatkan 100 pelaku UMKM yang dipilih secara purposive. Data skala Likert lima poin dianalisis menggunakan regresi linier berganda. Perencanaan keuangan berpengaruh positif terhadap kinerja usaha (B = 0,485; t = 6,981; p < 0,001), sedangkan pengendalian biaya juga berpengaruh positif (B = 0,185; t = 2,840; p = 0,005). Kedua variabel secara simultan signifikan (F = 39,579; p < 0,001) dan menjelaskan 43,8% variasi kinerja setelah penyesuaian. Perencanaan keuangan merupakan prediktor yang lebih dominan. Penganggaran, perencanaan arus kas, pemantauan pengeluaran, dan pengurangan pemborosan dengan demikian menjadi kapabilitas manajerial yang saling melengkapi untuk mendukung pertumbuhan dan keberlanjutan UMKM.

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