Analisis Kapabilitas Digital dan Inovasi Produk terhadap Kinerja Keuangan pada UMKM Sektor Kuliner di Yogyakarta

Penulis

  • Muhamad Ammar Muhtadi Universitas Nusa Putra
  • Sabalius Uhai Politeknik Negeri Samarinda image/svg+xml
  • Selviani Sesilia Politeknik Negeri Samarinda

DOI:

https://doi.org/10.58812/jakws.v5i02.3509

Kata Kunci:

Kemampuan Digital, Inovasi Produk, Kinerja Keuangan, UMKM Kuliner, Transformasi Digital

Abstrak

Meningkatnya adopsi teknologi digital dan semakin pentingnya inovasi telah mengubah lanskap persaingan Usaha Mikro, Kecil, dan Menengah (UMKM), khususnya di sektor kuliner. Studi ini bertujuan untuk menganalisis pengaruh kemampuan digital dan inovasi produk terhadap kinerja keuangan UMKM sektor kuliner di Yogyakarta. Pendekatan penelitian kuantitatif digunakan dengan metode survei. Data dikumpulkan dari 150 pemilik dan pengelola UMKM kuliner melalui kuesioner terstruktur yang diukur pada skala Likert lima poin. Teknik pengambilan sampel yang digunakan adalah purposive sampling, menargetkan responden yang aktif mengelola bisnis kuliner di Yogyakarta. Analisis data dilakukan menggunakan SPSS versi 25, termasuk statistik deskriptif, pengujian validitas dan reliabilitas, pengujian asumsi klasik, analisis regresi linier berganda, uji-t, uji-F, dan analisis koefisien determinasi. Hasil penelitian menunjukkan bahwa kemampuan digital memiliki pengaruh positif dan signifikan terhadap kinerja keuangan. Inovasi produk juga memiliki pengaruh positif dan signifikan terhadap kinerja keuangan. Lebih lanjut, kemampuan digital dan inovasi produk secara simultan memengaruhi kinerja keuangan. Koefisien determinasi menunjukkan bahwa kedua variabel tersebut menjelaskan 39,7% varians dalam kinerja keuangan. Temuan ini menunjukkan bahwa pemanfaatan teknologi digital yang efektif dan inovasi produk yang berkelanjutan memberikan kontribusi signifikan terhadap peningkatan daya saing bisnis, pertumbuhan pendapatan, dan hasil keuangan secara keseluruhan. Oleh karena itu, UMKM kuliner didorong untuk memperkuat kompetensi digital dan kemampuan inovasi mereka untuk mencapai pertumbuhan bisnis yang berkelanjutan dalam lingkungan pasar yang semakin kompetitif.

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Unduhan

Diterbitkan

2026-05-31

Cara Mengutip

Analisis Kapabilitas Digital dan Inovasi Produk terhadap Kinerja Keuangan pada UMKM Sektor Kuliner di Yogyakarta. (2026). Jurnal Akuntansi Dan Keuangan West Science, 5(02), 282-294. https://doi.org/10.58812/jakws.v5i02.3509