The, A Peran Teknologi Keuangan dalam Meningkatkan Inklusi Keuangan di Indonesia: Perspektif Akuntansi Keuangan
DOI:
https://doi.org/10.21009/wahana.20.029Kata Kunci:
Financial Technology, Market Aggregator, Risk and Investment Management, Cashless Society, Financial LiteracyAbstrak
Penelitian ini bertujuan untuk menganalisis pengaruh crowdfunding dan P2P lending, market aggregator, risk and investment management, serta cashless society terhadap pengetahuan keuangan, perilaku keuangan, dan sikap keuangan pada UMKM di Kecamatan Benowo, Kota Surabaya. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan PLS-SEM melalui aplikasi SmartPLS. Data dikumpulkan melalui kuesioner yang disebarkan kepada pelaku UMKM dan dianalisis dengan menguji validitas, reliabilitas, serta signifikansi jalur antarvariabel. Hasil penelitian menunjukkan bahwa seluruh hipotesis (H1–H12) diterima, dengan temuan utama bahwa penggunaan crowdfunding dan P2P lending berpengaruh signifikan terhadap peningkatan pengetahuan, perilaku, dan sikap keuangan UMKM. Selain itu, market aggregator terbukti mampu meningkatkan literasi keuangan dan memengaruhi perilaku serta sikap keuangan pelaku usaha. Variabel risk and investment management juga berperan penting dalam mendorong pengelolaan keuangan yang lebih hati-hati dan disiplin, baik dari sisi pengetahuan, perilaku, maupun sikap keuangan. Sementara itu, adopsi cashless society terbukti signifikan dalam meningkatkan literasi keuangan digital, menumbuhkan perilaku pencatatan yang lebih tertib, serta membentuk sikap keuangan yang lebih modern pada UMKM. Temuan ini memberikan kontribusi teoretis terhadap literatur fintech dan literasi keuangan, sekaligus implikasi praktis bagi UMKM, penyedia layanan fintech, serta pemerintah dalam merancang kebijakan dan program edukasi keuangan yang lebih efektif.
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