PERAN KUALITAS SUMBER DAYA MANUSIA DALAM MENINGKATKAN KINERJA KEUANGAN UMKM

Abstract

The financial performance of MSMEs is an important indicator in assessing the success and sustainability of a business. One internal factor that plays a role in improving financial performance is the quality of human resources. This study aims to analyze the role of human resource quality in improving the financial performance of MSMEs. The research method used is a quantitative approach with data collection through questionnaires distributed to MSMEs. Human resource quality is measured through indicators of competence, knowledge, skills, and work attitudes, while financial performance is measured through increased revenue, cost efficiency, and financial stability of the business. Data were analyzed using linear regression analysis with the help of the SPSS program. The results show that the quality of human resources has a positive and significant effect on the financial performance of MSMEs. This indicates that the better the quality of human resources, the more optimal the resulting financial performance of the business. This finding emphasizes the importance of human resource development as an internal strategy in improving the financial performance of MSMEs. Therefore, MSMEs need to pay more attention to improving the competence and professionalism of human resources to support business sustainability.