Penerapan Financial Technology untuk Meningkatkan Transparansi dan Akuntabilitas Pengelolaan Dana Kelompok Usaha Bersama pada Usaha Kuliner Rumahan di Kecamatan Tarogong Kidul
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Abstract
Tujuan - Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan, literasi digital, dan penerapan financial technology (fintech) terhadap transparansi dan akuntabilitas pengelolaan dana Kelompok Usaha Bersama (KUBE) pada usaha kuliner rumahan di Kecamatan Tarogong Kidul.
Metodologi - Penelitian ini menggunakan pendekatan kuantitatif dengan desain explanatory survey serta metode deskriptif verifikatif. Populasi penelitian adalah seluruh anggota KUBE dengan teknik sampling jenuh, sehingga seluruh populasi dijadikan responden. Data dikumpulkan melalui kuesioner skala Likert dan dianalisis menggunakan regresi linear berganda dengan bantuan SPSS melalui uji validitas, reliabilitas, uji asumsi klasik, serta uji hipotesis.
Temuan - Hasil penelitian menunjukkan bahwa literasi keuangan, literasi digital, dan penerapan fintech berpengaruh positif dan signifikan terhadap transparansi dan akuntabilitas pengelolaan dana KUBE, baik secara parsial maupun simultan. Penerapan fintech merupakan variabel yang paling dominan dalam meningkatkan kualitas tata kelola keuangan kelompok. Nilai koefisien determinasi menunjukkan bahwa model penelitian mampu menjelaskan sebagian besar variasi transparansi dan akuntabilitas.
Kebaruan – Penelitian ini memberikan kontribusi pada integrasi literasi keuangan, literasi digital, dan fintech dalam konteks tata kelola keuangan berbasis komunitas, khususnya KUBE, yang masih jarang dikaji dalam penelitian sebelumnya.
Signifikansi – Temuan penelitian ini memberikan kontribusi teoritis dalam pengembangan literatur fintech dan tata kelola keuangan komunitas, serta kontribusi praktis sebagai dasar rekomendasi kebijakan dalam mendorong digitalisasi pengelolaan dana kelompok.
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References
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