This is an outdated version published on 2025-07-21. Read the most recent version.

PENGARUH INKLUSI KEUANGAN DAN LITERASI KEUANGAN TERHADAP KINERJA KEUANGAN UMKM (Studi Kasus Pada UMKM di Kelurahan Anaiwoi)

Authors

Hamsiani Hamsiani
La Ode Turi Universitas Sembilanbelas November Kolaka
Niar Astaginy Universitas Sembilanbelas November Kolaka

DOI:

https://doi.org/10.35446/akuntansikompetif.v8i2.2227

Abstract

This study aims to examine the influence of financial inclusion and financial literacy on the financial performance of MSMEs, as well as to determine whether financial behavior acts as a mediating variable in this relationship. The research uses a quantitative method with a descriptive-verificative approach and is conducted in Kelurahan Anaiwoi. Primary data were collected through questionnaires distributed to 52 MSME actors, with the sample size determined using Slovin’s formula. Data analysis was performed using multiple linear regression and the Sobel test with the assistance of SPSS version 25. The results show that financial inclusion and financial literacy have a positive and significant effect on financial behavior. Furthermore, financial inclusion, financial literacy, and financial behavior directly and significantly affect the financial performance of MSMEs. However, the Sobel test shows that financial behavior does not mediate the relationship between financial inclusion and financial literacy with MSME financial performance, so the mediation hypothesis is rejected. These findings highlight the importance of directly improving financial access and understanding to enhance MSME performance.

Keywords: Financial Inclusion, Financial Literacy, Financial Behavior, Financial Performance, MSMEs

References

Artikel, J., & Online, T. (2024). Proportional stratified random sampling. Journal Name, 7(?), 206–216.

Aribawa, D. (2016). Pengaruh literasi keuangan terhadap kinerja dan keberlangsungan UMKM di Jawa Tengah. Jurnal Siasat Bisnis, 20(1), 113.

Dewi, W. K., Yurniwati, & Rahman, A. (2018). The effect of financial literacy and financial access to the performance of SMEs in the trade sector of Padang City. International Journal of Progressive Sciences and High Technologies, 10(2), 371–381.

Febriaty, H., Rahayu, S. E., Nasution, E. Y., et al. (2020). Pengaruh inklusi keuangan pada era digital economy. [Journal Name], (September 2018), 223–234.

Otoritas Jasa Keuangan. (2017). Revisit strategi nasional literasi keuangan Indonesia. OJK.

Peraturan Otoritas Jasa Keuangan No. 76/POJK.07/2016. (2016). Peningkatan literasi dan inklusi keuangan bagi konsumen dan/atau masyarakat.

Hutauruk, P. S., Zalukhu, R. S., Collyn, D., Jayanti, S. E., & Damanik, S. W. H. (2024). Peran perilaku pengelolaan keuangan sebagai mediator dalam meningkatkan kinerja keuangan UMKM di Kota Medan. JPPI (Jurnal Penelitian Pendidikan Indonesia), 302–315.

Saputri, M. A. (2019). Pengaruh tingkat literasi keuangan terhadap pengelolaan keuangan pada pelaku UMKM Kecamatan Mojolaban Kabupaten Sukoharjo. [Skripsi, Universitas X].

Undang-undang Republik Indonesia No. 20 Tahun 2008 tentang mikro usaha kecil dan menengah.

Widiyati, S., Wijayanto, E., & Prihatiningsih. (2018). Financial literacy model at micro small medium enterprise (MSMEs). Mimbar, 34(2), 255–264.

Yanti, W. I. (2019). Pengaruh inklusi keuangan dan literasi keuangan terhadap kinerja UMKM di Kecamatan Mayo Utara. Jurnal Manajemen dan Bisnis, 2(1), 1–10.