Model Literasi Keuangan–Business Saving sebagai Dasar Penyusunan Blueprint Intervensi Digital UMKM
DOI:
https://doi.org/10.26623/slsi.v24i2.14105Abstract
UMKM sering menghadapi keterbatasan pengelolaan arus kas, pencatatan keuangan, dan kesiapan adopsi digital, sehingga rentan terhadap guncangan dan penurunan keberlanjutan usaha. Studi ini penting dilakukan karena intervensi yang dirancang perlu berbasis bukti mengenai mekanisme yang paling berpengaruh, agar program peningkatan literasi dan digitalisasi dapat dioperasionalkan secara tepat. Penelitian ini bertujuan untuk menguji model literasi keuangan–business saving sebagai dasar penyusunan blueprint intervensi digital UMKM. Data penelitian berupa data primer yang diperoleh dari pelaku UMKM melalui survei kuesioner. Literasi keuangan diukur melalui kemampuan memisahkan keuangan pribadi dan usaha, melakukan pencatatan transaksi, merencanakan arus kas, menyusun anggaran, serta memahami pemanfaatan produk keuangan manual maupun digital. Business saving merepresentasikan kebiasaan menyisihkan dana usaha, pembentukan dana cadangan, penetapan target jumlah yang ditabung, aturan penggunaan, dan orientasi reinvestasi. Adopsi digital keuangan mengukur penggunaan pembayaran dan transfer digital serta pencatatan digital sederhana dalam aktivitas usaha. Keberlanjutan usaha menggambarkan ketahanan terhadap guncangan, stabilitas operasional, kemampuan adaptasi, serta orientasi keberlanjutan. Analisis dilakukan menggunakan PLS-SEM untuk menguji pengaruh langsung maupun tidak langsung antar konstruk. Hasil penelitian menunjukkan bahwa literasi keuangan berperan penting dalam mendorong business saving dan memperkuat keberlanjutan usaha, dan business saving menjadi jalur mediasi utama bagaimana literasi keuangan dapat meningkatkan ketahanan usaha. Adopsi digital keuangan tidak selalu berkorelasi positif terhadap keberlanjutan, sehingga penerapan aspek digital perlu mempertimbangkan kesiapan dan konteks operasional UMKM. Temuan ini menegaskan bahwa blueprint intervensi sebaiknya memprioritaskan literasi keuangan terapan dan pembentukan tabungan usaha, sedangkan komponen digital diposisikan sebagai enabler sederhana untuk monitoring dan pencatatan agar tidak menambah beban kompleksitas serta biaya bagi UMKM.
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