Jeni Susyanti
Malang Islamic University

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The Influence of Financial Literacy, Inclusion, and Tax Knowledge on the Financial Performance of MSMEs Alya Novia Chamidah; Jeni Susyanti; Nur Hidayah
BASKARA : Journal of Business and Entrepreneurship Vol. 8 No. 1 (2025): BASKARA: Journal of Business and Entrepreneurship
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54268/baskara.v8i1.23437

Abstract

This research aims to determine the influence of financial literacy, financial inclusion, and tax knowledge on financial performance through locus of control in micro, small, and medium enterprises in M (MSME Study, Lowokwaru District). In this research, there are 3 (three) exogenous variables, namely financial literacy, financial inclusion, and tax knowledge. And the endogenous variables in this research are financial performance and locus of control.  The sample in this research was taken from data from 99 MSME actors in the culinary sector in Lowokwaru District, Malang City. This type of research employs an explanatory quantitative approach. The data collection technique in this research uses two methods, namely a direct survey and an internet survey method via WhatsApp, or the researcher directly provides a questionnaire in the form of a statement in Google Forms. The results of this research show that financial literacy, financial inclusion, and tax knowledge have a positive and significant influence on the financial performance of micro, small, and medium enterprises (MSMEs) in Lowokwaru District, Malang City. The research demonstrated that locus of control significantly and positively influences financial performance. And financial literacy, financial inclusion, and tax knowledge have a positive and significant effect on financial performance through locus of control as an intervening variable in micro, small, and medium enterprises (MSMEs) in Lowokwaru District, Malang City