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All Journal Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi
Saur Saur
STIE Tamansiswa Jakarta
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering

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PENGARUH LITERASI KEUANGAN DAN PENGGUNAAN INFORMASI AKUNTANSI TERHADAP KINERJA UMKM DI KECAMATAN KEMAYORAN Bramastyasa Gilang Pradata; Saur Saur; Laela Rahmawati
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 7 No. 1 (2026): Edisi Juni 2026
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

This study aims to examine the effect of financial literacy and the use of accounting information on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Kemayoran District, Central Jakarta. This research employed a quantitative approach using primary data collected through questionnaires distributed to MSME owners and managers. The population consisted of MSMEs operating in Kemayoran District, Central Jakarta. A total of 75 respondents were selected using purposive sampling based on predetermined criteria. Data were analyzed using multiple linear regression analysis with the assistance of Statistical Product and Service Solutions (SPSS). The results indicate that financial literacy has a positive and significant effect on MSME performance, with a significance value of 0.001 (<0.05). Meanwhile, the use of accounting information does not have a significant effect on MSME performance, with a significance value of 0.080 (>0.05). Simultaneously, financial literacy and the use of accounting information significantly affect MSME performance, as indicated by a significance value of 0.005 (<0.05). These findings suggest that MSME performance is more strongly influenced by the financial literacy of business owners, particularly their ability to manage financial resources and make appropriate financial decisions, than by the use of accounting information, which remains relatively limited and administrative in nature. Keywords: Financial Literacy, Use Of Accounting Information, MSME Performance
Co-Authors Bramastyasa Gilang Pradata Laela Rahmawati