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All Journal Journal of Research in Social Science and Humanities Journal of Management, Economic, and Accounting
Pipit Buana Sari
Universitas Pembangunan Panca Budi Medan
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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The Effect Of Financial Literacy On The Performance Of Smes Through Financial Behaviour As A Mediating Variable In Sianjur Mulamula Sub-District, Samosir Regency Ebit Joy Daniel Sihombing; Pipit Buana Sari; Aulia Rahman Hakim Hasibuan
Journal of Management, Economic, and Accounting Vol. 5 No. 2 (2026): April
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i2.1607

Abstract

This study aims to examine and determine the relationship between financial literacy and MSME performance through financial behavior as a mediating variable in Sianjur Mulamula District, Samosir Regency. This study uses primary data sources and collects information through questionnaire observations and quantitative models using a Likert scale and sampling 75 MSME actors as respondents The results of the study explain that: 1) financial literacy variable on MSME performance. Thus that financial literacy partially has a significant effect on MSME performance proving that financial literacy plays an important role in improving MSME performance, the results of this research hypothesis are accepted. 2) financial literacy variable on financial behavior as a mediating. Thus that financial literacy has a significant effect on financial behavior and is able to be a mediating variable, the results of this research hypothesis are accepted/supported. 3) financial behavior variable is able to mediate the performance of MSMEs. Thus, financial behavior is able to mediate and have a significant positive influence on the performance of MSMEs, the results of this research hypothesis are accepted. 4) Financial literacy variables on MSME performance through financial behavior as a mediating variable. Financial behavior is very good at mediating and has a significant influence on financial behavior on MSME performance. The results of this research hypothesis are accepted/supported.
Implementation Of Risk Management And Restructuring In Minimising Non-Performing Loans Pt Mandiri Tunas Finance Afiza Afiza; Pipit Buana Sari
Journal of Research in Social Science and Humanities Vol 5, No 1 (2025)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v5i1.261

Abstract

This study aims to determine the factors that influence non-performing loans at PT. Mandiri Tunas Finance, the implementation of Risk Management in minimizing non-performing loans at PT. Mandiri Tunas Finance and restructuring carried out in overcoming non-performing loans. The research method uses descriptive qualitative research. The results of the study indicate that the factors that influence non-performing loans at PT. Mandiri Tunas Finance are divided into two factors, namely internal factors such as incorrect analysis and the Account Officer's lack of accuracy in analyzing 5C both before the loan is taken and after it is disbursed, while external factors such as uncertain economic conditions have caused customers' businesses to experience reduced income and can no longer pay. The implementation of Risk Management in minimizing non-performing loans at PT. Mandiri Tunas Finance, including: Carrying out financing settlements politely and persuasively with customers; Carrying out rescheduling , namely changing the payment schedule for customer obligations or their terms; Carrying out reconditioning , namely changing some or all of the financing requirements without increasing the remaining principal of the customer's obligations that must be paid to the bank; Restructuring , namely changing the financing requirements. Restructuring in overcoming problematic credit at PT. Mandiri Tunas Finance is carried out by prioritizing the element of wisdom regarding the situation faced by debtors and the debtor's ability to pay, including taking into account the direction and policies of the regulator. 
Co-Authors Afiza Afiza Aulia Rahman Hakim Hasibuan Ebit Joy Daniel Sihombing