Analisa Tingkat Literasi Keuangan Dan SDM Dalam Meningkatkan Manajemen Keuangan UMKM Melalui Kinerja Keuangan

Mirela, Dea and Junaidi, Junaidi and Riyanti, Riyanti (2026) Analisa Tingkat Literasi Keuangan Dan SDM Dalam Meningkatkan Manajemen Keuangan UMKM Melalui Kinerja Keuangan. Analisa Tingkat Literasi Keuangan Dan SDM Dalam Meningkatkan Manajemen Keuangan UMKM Melalui Kinerja Keuangan, 7 (1). pp. 43-76. ISSN 2746-0061 (Submitted)

	Image (Sampul) IMG_20260609_115125.jpg Download (121kB)
	Text (Artikel) 43+-+76+(Dea+Mirela)(Analisa+Tingkat+Literasi+Keuangan+Dan+Sdm+Dalam+Meningkatkan+Manajemen+Keuangan+Umkm+Melalui+Kinerja+Keuangan).pdf Download (404kB)
	Text (Plagiasi) (1) ANALISA TINGKAT LITERASI KEUANGAN DAN SDM DALAM MENINGKATKAN MANAJEMEN KEUANGAN UMKM MELALUI KINERJA KEUANGAN.pdf Download (641kB)

Official URL: https://doi.org/10.30595/ratio.v7i1.28681

Abstract

This study focuses on exploring how financial ability and human resource quality influence the financial performance of MSMEs, both directly and indirectly thru financial management as a mediating variable. This study applied a quantitative method survey approach with emphasis on primary data from questionnaires distributed to 125 MSME actors. Data analysis employed SPSS statistics with a multiple linear regression model and the sobel mediation test. The research the results show that financial literacy andhuman resource quality Provides a positive and meaningful contribution to financial performance. Financial management acts as a partialintervening variabel, strengthening the influence of financial literacy and human resources on financial performance. This investigation implies that improving financial ability and the quality of human resources, supported by good financial management practices, can enhance the financial performanceofSMEs

Item Type:

Article

Contributors: