PENGARUH LITERASI TEKNOLOGI DAN SIKAP KEUANGAN TERHADAP PENGELOLAAN KEUANGAN UMKM DENGAN FINANCIAL TECHNOLOGY SEBAGAI MEDIASI PADA UMKM KABUPATEN MADIUN

The development of financial digitalization is encouraging Micro, Small, and Medium Enterprises (MSMEs) to be able to use technology in managing business finances. However, in practice, there are still MSME actors who have not utilized financial technology optimally due to limited technology literacy and financial attitudes. This study aims to analyze the influence of technology literacy and financial attitudes on financial management, with financial technology as a mediating variable, in MSMEs in Madiun Regency. This study uses a quantitative approach with data collection through questionnaires to 160 MSME actors in Madiun Regency and is analyzed using the Partial Least Square (PLS) method. The research results show that technological literacy and financial attitudes have a positive and significant effect on financial technology and financial management. In addition, financial technology also has a positive and significant effect on financial management and can mediate the influence of technological literacy and financial attitudes on MSME financial management. These results indicate that the higher the technological literacy and the better the financial attitudes of MSME actors, the more optimal the use of financial technology in supporting transaction recording, cash flow management, and business financial decision-making, so financial management can be carried out more effectively, efficiently, and in a structured way.