NINA AZZAHRA TANJUNG, NPM 2210100014 (2026) PENGARUH EFEKTIVITAS PENCATATAN KEUANGAN DAN INOVASI PRODUK TERHADAP KINERJA USAHA UMKM MIE ACEH DENGAN DUKUNGAN TEKNOLOGI SEBAGAI VARIABEL MODERASI (STUDI KASUS MIE ACEH DI KABUPATEN LABUHANBATU). Tugas_Akhir (Artikel) : Journal Of Innovative And Creativity, 6 (1). pp. 22529-22539. ISSN 2775-771X (Online) / 2962-570X (Printed)
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Abstract
Penelitian ini bertujuan untuk mengkaji pengaruh efektivitas pencatatan keuangan (X1) serta ino-vasi produk (X2) terhadap kinerja usaha (Y) pada UMKM Mie Aceh di Kabupaten Labuhanbatu, dengan dukungan teknologi (M) berperan sebagai variabel moderasi. Penelitian kuantitatif ini meli-batkan 68 responden pelaku UMKM Mie Aceh yang dipilih menggunakan teknik purposive sampling. Data primer dikumpulkan melalui kuesioner berbasis skala Likert dan diolah dengan pendekatan Structural Equation Modeling berbasis Partial Least Squares (SEM-PLS) menggunakan software SmartPLS 4.Hasil evaluasi outer model memperlihatkan bahwa seluruh indikator telah memenuhi syarat validitas dan reliabilitas (Cronbach’s Alpha > 0,88; Composite Re-liability > 0,91; AVE > 0,68). Model struktural menunjukkan nilai R² sebesar 0,988 pada variabel kinerja usaha dan 0,939 pada variabel dukungan teknologi, yang menggambarkan kekuatan model yang sangat baik. Pengaruh langsung berupa hubungan positif dan signifikan ditemukan antara efektivitas pencatatan keuangan terhadap kinerja usaha (0,234), inovasi produk terhadap kinerja usaha (0,387), serta dukungan teknologi terhadap kinerja usaha (0,361). Sementara itu, efek mod-erasi menunjukkan bahwa dukungan teknologi memperkuat hubungan antara efektivitas pencata-tan keuangan dan kinerja usaha (X1 × M = 0,903), namun justru memperlemah hubungan antara inovasi produk dan kinerja usaha (X2 × M = -0,915).Penelitian ini menyimpulkan bahwa efektivi-tas pencatatan keuangan dan inovasi produk memberikan pengaruh positif terhadap kinerja usaha UMKM Mie Aceh. Dukungan teknologi berfungsi sebagai moderator bersifat kondisional yang dapat memperkuat atau memperlemah hubungan tersebut tergantung pada konteksnya. Temuan ini memberikan rekomendasi praktis bagi pelaku UMKM untuk lebih mengoptimalkan pemanfaatan teknologi dalam pencatatan keuangan dan pengembangan inovasi produk guna meningkatkan kinerja usaha secara berkelanjutan. Kata Kunci : Efektivitas Pencatatan Keuangan, Inovasi Produk, Dukungan Teknologi, Kinerja Usaha, UMKM Mie Aceh ================================================================================================== This study aims to examine the effect of effective financial recording (X1) and product innovation (X2) on business performance (Y) of Acehnese Noodle MSMEs in Labuhanbatu Regency, with technological support (M) acting as a moderating variable. This quantitative study involved 68 Acehnese Noodle MSME respondents selected using a purposive sampling technique. Primary data were collected through a Likert-based questionnaire and processed using a Structural Equation Modeling (SEM-PLS) approach based on Partial Least Squares (SEM-PLS) using SmartPLS 4 software.The results of the outer model evaluation showed that all indicators met validity and relia-bility requirements (Cronbach's Alpha > 0.88; Composite Reliability > 0.91; AVE > 0.68). The structural model showed an R² value of 0.988 for the business performance variable and 0.939 for the technological support variable, indicating excellent model strength. A direct, positive and signifi-cant relationship was found between the effectiveness of financial recording on business perfor-mance (0.234), product innovation on business performance (0.387), and technological support on business performance (0.361). Meanwhile, the moderating effect showed that technological support strengthened the relationship between the effectiveness of financial recording and business perfor-mance (X1 × M = 0.903), but weakened the relationship between product innovation and business performance (X2 × M = -0.915). This study concluded that the effectiveness of financial recording and product innovation had a positive influence on the business performance of Acehnese Noodle MSMEs. Technological support functioned as a conditional moderator that could strengthen or weaken the relationship depending on the context. These findings provide practical recommenda-tions for MSMEs to further optimize the use of technology in financial recording and product inno-vation development to improve business performance sustainably. Keywords : Effectiveness Of Financial Recording, Product Innovation, Technological Support, Busi-Ness Performance, Acehnese Noodle MSMEs
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Efektivitas Pencatatan Keuangan, Inovasi Produk, Dukungan Teknologi, Kinerja Usaha, UMKM Mie Aceh ============================== Effectiveness Of Financial Recording, Product Innovation, Technological Support, Busi-Ness Performance, Acehnese Noodle MSMEs |
| Subjects: | H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Unnamed user with email repository@ulb.ac.id |
| Date Deposited: | 25 May 2026 04:29 |
| Last Modified: | 25 May 2026 04:29 |
| URI: | http://repository.ulb.ac.id/id/eprint/2399 |
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