PENGARUH PENERAPAN KODE ETIK UMKM TERHADAP KINERJA UMKM DI SURAKARTA DENGAN PERAN KOMITMEN MANAJEMEN SEBAGAI VARIABEL MODERASI DAN KAPABILITAS SUMBER DAYA SEBAGAI VARIABEL MEDIASI

Abstract

This study aims to examine the effect of implementing a code of ethics for MSMEs on the performance of MSMEs in Surakarta. In addition to the direct effect, the study also examines the role of management commitment as a moderating variable and resource capability as a mediating variable. The research approach is quantitative with a survey method using a questionnaire and analyzed through PLS SEM. The research sample was 140 MSMEs in Surakarta that met certain criteria. The results showed that the implementation of a code of ethics had a positive and significant effect on MSME performance (β = 0.46, p < 0.01). Management commitment was shown to moderate the relationship between code of ethics → performance (interaction coefficient = 0.18, p < 0.05). Resource capability was also shown to partially mediate the effect between the code of ethics and performance (indirect effect = 0.15, significant). These findings indicate that a code of ethics is not merely a normative instrument, but must be implemented with managerial support and increased internal capabilities to have a positive impact on performance.