Analysis of Fintech Payment Gateway and Tax Incentives on the Financial Performance of MSMEs (Case Study  On MSMEs in Asia Mega Mas, Medan)

Carin Kristy; Putri Wahyuni; Nurul Afzan Najis

doi:10.47663/ibec.v3i1.250

Authors

Carin Kristy Sekolah Tinggi Ilmu Ekonomi Eka Prasetya
Putri Wahyuni Sekolah Tinggi Ilmu Ekonomi Eka Prasetya
Nurul Afzan Najis Universitas Teknologi MARA (UITM) Shah Alam

DOI:

https://doi.org/10.47663/ibec.v3i1.250

Keywords:

Financial Performance, Fintech Payment Gateway, Tax Incentives, Medan, MSMEs

Abstract

This study aims to determine whether Fintech Payment Gateway and Tax Incentives have a significant effect on the Financial Performance of MSMEs in Asia Mega Mas, Medan. This research uses quantitative data methods and the data source is primary data. The population in this study were all MSMEs located in the Asia Megamas Complex area, totaling 92 MSMEs. The sample of this study amounted to 56 MSMEs obtained by purposive sampling technique. Data analysis and testing consists of validity tests, reliability tests, descriptive statistics, classical assumption tests, multiple regression analysis, partial (t test) and simultaneous (F test) hypothesis testing, and determination coefficient tests. The results showed that the Fintech Payment Gateway had a partially significant effect on the Financial Performance of MSMEs with a tcount value of 2.239> ttable 2.005. Tax Incentives have a partially significant effect on the Financial Performance of MSMEs with a tcount value of 10.424> ttable 2.005. Fintech Payment Gateway and Tax Incentives simultaneously have a significant effect on the Financial Performance of MSMEs with an Fcount value of 153.771> Ftable 3.17 with a regression coefficient value of 85.3%.

Downloads

Download data is not yet available.

References

Anindyastri, R., Lestari, W. D., & Sholahuddin, M. (2022). The Influence of Financial Technology (Fintech) on the Financial Performance of Islamic Banking (Study on Islamic Banking listed on the Indonesia Stock Exchange Period 2016-2020). Benefit: Jurnal Manajemen Dan Bisnis, 7(1), 80–92. https://doi.org/10.23917/benefit.v7i1.18051

Fadilah, I., Rahman, S., & Anwar, M. (2022). Analisis pengaruh Literasi Keuangan, Inklusi Keuangan, dan Financial Technology terhadap kinerja Usaha Mikro Kecil Menengah (UMKM) di Kota Bandung. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 5(3), 1347–1354. https://doi.org/10.32670/fairvalue.v5i3.2419

Ghozali, I. (2018). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 25. Badan Penerbit Universitas Diponegoro.

Ghozali, I. (2021). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 26 Edisi 10. Badan Penerbit Universitas Diponegoro.

Hamid, M., Sufi, I., Komadi, W., & Akmal, Y. (2019). Analisis Jalur dan Aplikasi SPSS Versi 25. Merdeka Kreasi.

Kaseng, A., Tamba, I. F. U., Hou, A., Nainggolan, S. G. V., & Tambunan, D. (2024). Dampak Literasi Keuangan dan Financial Technology Terhadap Kinerja Keuangan UKM. Innovative: Journal Of Social Science Research, 4(3), 8464–8475.

Kustina, K. T., & Aji, W. S. (2023). Cashless Society Sebagai Pemoderasi Pengaruh Fintech Payment Gateway Terhadap Kinerja Keuangan UMKM di Kota Denpasar. Moneter - Jurnal Akuntansi Dan Keuangan, 10(1), 32–41. https://doi.org/10.31294/moneter.v10i1.15272

Lestari, D. S., Nurlaela, S., & Dewi, R. R. (2021). Insentif Pajak, Bantuan Stimulus Pemerintah Pada Kinerja Usaha Mikro Kecil Menengah Di Kabupaten Boyolali. EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi Dan Bisnis, 9(1), 133–144. https://doi.org/10.37676/ekombis.v9i1.1274

Nugroho, A. S., & Haritanto, W. (2022). Metode Penelitian Kuantitatif Dengan Pendekatan Statistika (Teori, Impelementasi & Praktik dengan SPSS). Andi.

Peraturan Bank Indonesia Nomor 19/12/PBI/2017 Tentang Penyelenggaraan Teknologi Finansial (2017).

Rahayu. (2020). Kinerja Keuangan Perusahaan. Program Pascasarjana.

Rita, M. R., & Utomo, M. N. (2019). An entrepreneurial finance study: MSME performance based on entrepreneurial and financial dimensions. Jurnal Keuangan Dan Perbankan, 23(2). https://doi.org/10.26905/jkdp.v23i2.3076

Sahir, S. H. (2022). Metodologi Penelitian. Universitas Medan Area.

Sarwono, J. (2018). Statistik Untuk Riset Skripsi. Andi.

Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Alfabeta.

Syamsuddin, N., Dewantara, R., Pramana, I. B. B. S. A., & Maryari, D. E. (2023). Metode Penelitian Kuantitatif. Sanabil.

Trihastuti, D., & Rachmawati, N. A. (2021). Efektivitas Insentif Pajak dan Pemanfaatan Teknologi Informasi Terhadap Kelangsungan UMKM di Tengah Covid-19. EQUITY, 24(2), 223–242. https://doi.org/10.34209/equ.v24i2.2611

Wijaya, S., & Buana, B. K. (2021). Insentif Pajak Masa Pandemi Covid-19 Untuk UMKM?: Studi Kasus Kantor Pelayanan Pajak Pratama Tulungagung. Publik: Jurnal Manajemen Sumber Daya Manusia, Administrasi Dan Pelayanan Publik, 8(2), 180–201. https://doi.org/10.37606/publik.v8i2.235