PERAN FINANCIAL ATTITUDE DALAM MENINGKATKAN DISIPLIN PENCATATAN KEUANGAN PELAKU USAHA MIKRO STUDI KASUS PAJAK KAMPUNG LALANG
DOI:
https://doi.org/10.54314/jssr.v9i1.5831Abstract
Abstract: This study is motivated by the low level of financial record-keeping discipline among micro business actors despite high transaction intensity, particularly among micro enterprises operating in the Kampung Lalang traditional market, which has implications for weak financial management and business decision-making. This condition highlights the urgency of the study, as financial record-keeping is a fundamental requirement for business sustainability and fiscal compliance, while the role of financial attitude has received limited scholarly attention. The objective of this study is to analyze the role of financial attitude in improving financial record-keeping discipline among micro business actors. The study employs a quantitative approach with an explanatory research design, involving 95 micro business owners selected through random sampling, and data collected using a Likert-scale questionnaire. Data analysis was conducted using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS software. The results indicate that financial attitude has a positive and significant effect on financial record-keeping discipline, although the explanatory power of the model remains limited, suggesting the need to incorporate additional variables in future research. Keywords: Financial Attitude; Financial Record-Keeping; Micro Enterprises. Abstrak: Penelitian ini dilatarbelakangi oleh rendahnya disiplin pencatatan keuangan pelaku usaha mikro meskipun aktivitas transaksi berlangsung tinggi, khususnya pada usaha mikro di kawasan Pajak Kampung Lalang, yang berimplikasi pada lemahnya pengelolaan keuangan dan pengambilan keputusan usaha. Kondisi tersebut menjadi urgensi penelitian karena pencatatan keuangan merupakan fondasi keberlanjutan usaha dan kepatuhan fiskal, sementara faktor sikap keuangan pelaku usaha masih kurang mendapat perhatian. Penelitian ini bertujuan untuk menganalisis peran financial attitude dalam meningkatkan disiplin pencatatan keuangan pelaku usaha mikro. Metode penelitian menggunakan pendekatan kuantitatif dengan desain eksplanatori, melibatkan 95 pelaku usaha mikro yang dipilih secara acak, serta pengumpulan data melalui kuesioner skala Likert. Analisis data dilakukan menggunakan Partial Least Squares–Structural Equation Modeling (PLS-SEM) dengan bantuan SmartPLS. Hasil penelitian menunjukkan bahwa financial attitude berpengaruh positif dan signifikan terhadap disiplin pencatatan keuangan, meskipun kemampuan penjelasan model masih bersifat terbatas, sehingga membuka peluang pengembangan penelitian selanjutnya dengan memasukkan variabel lain yang relevan. Kata kunci: Financial Attitude; Disiplin Pencatatan Keuangan; Usaha MikroDownloads
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