ARIANTO, Ragil (2025) The Influence of Accounting Knowledge, Digital Marketing, and Financial Literacy on the Financial Performance of Micro Business Culinary in Banyumas Regency. Skripsi thesis, Universitas Jenderal Soedirman.

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Abstract

Micro, Small, and Medium Enterprises (MSMEs) are the main and key contribution to economic development and growth in Indonesia, especially in creating jobs. The Ministry of Cooperatives and SMEs noted that the number of MSMEs in Indonesia in 2023 will reach 66 million with labor absorption reaching 117 million or 97 percent of the total workforce in Indonesia. Based on data from the Ministry of Cooperatives and SMEs, MSMEs have a contribution of 61 percent or the equivalent of 9,580 trillion to the National GDP. Micro businesses in the culinary sector are one of the MSME fields that have the greatest contribution to the economy. Based on data from the Ministry of Tourism and Creative Economy, micro businesses in the culinary sector contribute around 41 percent of the total GDP of the creative economy or equivalent to IDR 455.44 trillion from a total of IDR 1,134 trillion in 2020 and are able to absorb up to 9.5 million workers. The purpose of this study is to find out and analyze the influence of accounting knowledge, digital marketing, and financial literacy on the financial performance of culinary micro businesses in Banyumas Regency. This research is expected to provide information on improving the financial performance of micro businesses in the culinary sector in Banyumas Regency through the factors in the research, namely: accounting knowledge, digital marketing, and financial literacy. This research uses the theory resource based view as the main theoretical foundation. Theory resource based view It is a theory that explains how a business can utilize internal assets or resources to achieve a competitive advantage. Internal assets or resources of a business are divided into two, namely tangible resources and intangible resources. A business also requires the ability to manage internal resources in the form of skills, knowledge, and competencies to implement and integrate internal resources effectively. Application of the theory resource based view in this study, it is reflected by three variables that represent internal resources and the capability of an effort to improve performance. Intangible resources are reflected by the variables of accounting knowledge, digital marketing, and financial literacy which are assets that cannot be seen physically but are very important to create a competitive advantage and improve performance in business. This study uses primary data in the form of questionnaires distributed to micro business actors in the culinary sector in Banyumas Regency, especially those who are members of PUBR. The number of respondents in this study was 100 respondents. Sampling technique using the purposive sampling based on the sample criteria that have been determined as follows: (1) micro businesses in the culinary sector that are members of PUBR, (2) micro businesses in the culinary field of food stalls, (3) micro businesses in the culinary field of cart business, (3) micro businesses in the culinary field of street vendors (hawker), (4) have accounting data information, (5) use digital marketing platforms in business. The data analysis techniques carried out are pilot test, data quality test, descriptive statistical analysis, classical assumption test, test goodness of fit, research hypothesis test or t-test, and multiple linear regression analysis. Based on the results of research and data analysis using SPSS (Statistical Package for the Social Sciences) indicates that: (1) accounting knowledge has a positive effect on the financial performance of micro business culinary in Banyumas Regency, (2) digital marketing has a positive effect on the financial performance of micro business culinary in Banyumas Regency, (3) financial literacy has a positive effect on the financial performance of micro business culinary in Banyumas Regency. The implications of the conclusions in this study include, among others, this research supports the theory of resource based view. The variables of accounting knowledge, digital marketing, and financial literacy that act as intangible resources has a positive influence on the financial performance of micro business culinary in Banyumas Regency. The Banyumas Regency Regional Government is expected to provide education and training related to the importance of financial literacy, financial knowledge, and digital marketing strategy training as business digitization so that micro business actors in the culinary sector are better prepared to enter the digital ecosystem. In addition, it is expected to have policies or strategies based on factors that can affect the improvement of micro business financial performance.

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