PENGARUH LITERASI KEUANGAN, KEBERAGAMAN ORGANISASI, DAN AKUNTANSI MANAJEMEN STRATEGIS TERHADAP PENGEMBANGAN UMKM BERKELANJUTAN DI KULONPROGO DENGAN ORIENTASI GREEN ECONOMY SEBAGAI VARIABEL MODERATING
Keywords:
Literasi Keuangan, Keberagaman Organisasi, Akuntansi Manajemen Strategis, Green EconomyAbstract
Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran strategis dalam perekonomian nasional dengan kontribusi lebih dari 60% terhadap Produk Domestik Bruto (PDB) dan menyerap sekitar 97% tenaga kerja nasional. Namun, secara umum UMKM masih menghadapi persoalan rendahnya literasi keuangan, lemahnya praktik akuntansi manajemen, serta belum optimalnya pengelolaan keberagaman organisasi. Data nasional menunjukkan bahwa lebih dari 70% UMKM belum menyusun laporan keuangan secara memadai, sementara tingkat literasi keuangan pelaku UMKM masih berada di bawah 40%. Pada konteks lokal, UMKM di Kabupaten Kulonprogo juga menghadapi tantangan serupa, ditambah dengan tuntutan penerapan prinsip green economy seiring meningkatnya kesadaran konsumen dan kebijakan pembangunan berkelanjutan daerah. Permasalahan utama penelitian ini adalah belum optimalnya pengembangan UMKM berkelanjutan yang disebabkan oleh rendahnya literasi keuangan, kurangnya pemanfaatan keberagaman organisasi sebagai aset strategis, serta terbatasnya penerapan akuntansi manajemen strategis, khususnya dalam mendukung orientasi green economy. Oleh karena itu, penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan, keberagaman organisasi, dan akuntansi manajemen strategis terhadap pengembangan UMKM berkelanjutan di Kulonprogo, dengan orientasi green economy sebagai variabel moderating. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei terhadap pelaku UMKM di Kabupaten Kulonprogo. Data primer dikumpulkan melalui kuesioner terstruktur dan dianalisis menggunakan Structural Equation Modeling–Partial Least Squares (SEM-PLS) untuk menguji pengaruh langsung dan efek moderasi. Hasil penelitian menunjukkan bahwa literasi keuangan, keberagaman organisasi, dan akuntansi manajemen strategis berpengaruh positif dan signifikan terhadap pengembangan UMKM berkelanjutan. Selain itu, orientasi green economy terbukti mampu memperkuat hubungan antara ketiga variabel independen tersebut dengan pengembangan UMKM berkelanjutan. Implikasi penelitian ini menegaskan pentingnya penguatan literasi keuangan, pengelolaan keberagaman organisasi, serta penerapan akuntansi manajemen strategis yang berorientasi lingkungan sebagai strategi kunci dalam mendorong keberlanjutan UMKM, khususnya di tingkat daerah.
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