Pengaruh Pemanfaatan Teknologi Informasi Terhadap Peningkatan Kinerja Keuangan UMKM dengan Sistem Pengendalian Intern Sebagai Variabel Moderasi: Studi Penelitian pada UMKM Binaan BI Kota Gorontalo

الملخص

This study aims to analyze the effect of information technology utilization on improving the financial performance of MSMEs with internal control systems as a moderating variable in MSMEs fostered by Bank Indonesia in Gorontalo City. The study employed a quantitative approach by collecting data through questionnaires distributed to MSME actors under the guidance of Bank Indonesia Gorontalo. Data analysis was conducted using statistical methods to examine both direct and moderating effects among the research variables. The results indicate that the utilization of information technology has a positive effect on improving the financial performance of MSMEs. The use of technologies such as social media, marketplaces, digital recording applications, and electronic payment systems has been proven to enhance operational efficiency, expand market reach, and increase business turnover and profits. Furthermore, the internal control system also has a positive effect on improving MSMEs’ financial performance through better supervision, recording, and control of business activities. The findings further reveal that the internal control system is capable of moderating the relationship between information technology utilization and the improvement of financial performance. The better the implementation of the internal control system, the more optimal the utilization of information technology in improving MSMEs’ financial performance. This study implies that the success of MSME digital transformation depends not only on the use of information technology but also on adequate internal control systems to ensure more effective, efficient, and sustainable business management.