PENGARUH AKUNTABILITAS DAN TRANSPARANSI TERHADAP PENGELOLAAN KEUANGAN UMKM DENGAN BIAYA OPERASIONAL SEBAGAI VARIABEL PEMODERASI

Abstract

This research aimed to examine the effect of accountability and transparency on the UMKM financial management with the operational cost as moderating variable; at UMKM in Bubutan, Surabaya which was listed on The Department of Cooperatives for Micro, Small, and Medium Enterprises and Trade in Surabaya. The research was quantitative, which used a number of shape and statistical analyses. Furthermore, the population was Micro, Small, and Medium Enterprises in Bubutan, Surabaya. The data collection technique used simple random sampling. In line with that, there were 94 UMKM as the sample. In addition, the data analysis technique used SPSS. The research result showed that: 1) Accountability had an insignificant effect on the UMKM financial management, 2) Likewise, transparency had an insignificant effect on the UMKM financial management, and 3) Operational cost moderated the effect of accountability on the UMKM financial management. 4) Operational cost did not moderate the effect of transparency on the UMKM financial management. In other words, the accountability that was increased by the UMKM financial management was moderated by the operational cost.