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All Journal Jurnal Akuntansi dan Keuangan
Dela Sari
Universitas Panca Bhakti Pontianak
Economics, Econometrics & Finance

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Pengaruh Literasi Keuangan dan Inklusi Keuangan terhadap Kinerja Keuangan UMKM dengan Digital Keuangan sebagai Variabel Mediasi Dela Sari; Endang Kristiawati; Aris Setiawan
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 3 (2026): Juli 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i3.7660

Abstract

This study aims to obtain empirical evidence regarding the influence of financial literacy, financial inclusion, digital finance and financial performance of MSMEs in Pontianak City, The main problem that is often faced by MSME actors is the limitation in understanding related to financial management. Many business actors do not have the ability to carry out systematic financial recording, financial planning, and proper financial decision-making. The financial performance of MSMEs is an important indicator in assessing the success of a business in managing its financial resources. This study aims to analyze the influence of financial literacy and financial inclusion on the financial performance of MSMEs with digital finance as a mediating variable. Data analysis was carried out using the Partial Least Square (PLS) method to test the relationship between variables. This study is an explanatory quantitative research designed to analyze the causal relationship between financial literacy and financial inclusion on the financial performance of MSMEs, with digital finance as a mediating variable. The results of the study are expected to provide a deeper understanding of the factors that affect the financial performance of MSME actors in Pontianak City.
Co-Authors Aris Setiawan Endang Kristiawati