PENGARUH KEBIJAKAN KEUANGAN DAN INOVASI DIGITAL TEHADAP KINERJA PERUSAHAAN RETAIL MODERN

Husmaruddin Husmaruddin; Marwah Unding; Harun Alrasyid

doi:10.32806/jii.v7i1.2536

Authors

Husmaruddin Husmaruddin Universitas Muhammadiyah Palopo
Marwah Unding Universitas Muhammadiyah Palopo
Harun Alrasyid Universitas Muhammadiyah Palopo

DOI:

https://doi.org/10.32806/jii.v7i1.2536

Keywords:

Inovasi Digital; Kebijakan Keuangan; Kinerja Perusahaan; Retail Modern.

Abstract

Transformasi digital telah meningkatkan kebutuhan perusahaan retail untuk mengintegrasikan pengelolaan sumber daya keuangan dan teknologi dalam mendukung kinerja perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh kebijakan keuangan dan inovasi digital terhadap kinerja perusahaan retail modern, baik secara parsial maupun simultan. Penelitian menggunakan pendekatan kuantitatif dengan desain eksplanatori pada PT Indomarco Prismatama DC Palopo. Populasi penelitian terdiri atas 58 karyawan dari Departemen Finance, Development, Admin Area, Inventory Control, dan Human Resource Development. Teknik sampling jenuh digunakan sehingga seluruh anggota populasi dijadikan responden. Data dikumpulkan melalui kuesioner dengan skala Likert empat poin dan dianalisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa kebijakan keuangan berpengaruh positif dan signifikan terhadap kinerja perusahaan (B = 0,266; p = 0,038). Inovasi digital juga berpengaruh positif dan signifikan terhadap kinerja perusahaan (B = 0,295; p = 0,006). Secara simultan, kebijakan keuangan dan inovasi digital signifikan dalam menjelaskan kinerja perusahaan (F = 9,056; p < 0,001). Nilai R² sebesar 0,248 menunjukkan bahwa kedua variabel menjelaskan 24,8% variasi kinerja perusahaan. Temuan ini menunjukkan bahwa pengelolaan sumber daya keuangan yang efektif dan pemanfaatan inovasi digital merupakan aspek yang relevan dalam mendukung kinerja perusahaan retail modern.

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