Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Siti Khodijah Tanjung
Universitas Islam Sumatera Utara
Economics, Econometrics & Finance Education Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH KEMAMPUAN MENYUSUN LAPORAN KEUANGAN, LITERASI KEUANGAN, INKLUSI KEUANGAN MELALUI MEDIASI PERILAKU PENGELOLAAN KEUANGAN TERHADAP KINERJA KEUANGAN UMKM DI KECAMATAN TANJUNG MORAWA Siti Khodijah Tanjung; Farida Khairani Lubis; Heny Triastuti Kurnianingsih
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 10 No 2 (2026): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/oikos.v10i2.47091

Abstract

The objective of this research is to examine the effect of the capability to create financial reports, financial literacy and financial inclusion on the financial performance of MSMEs in Tanjung Morawa District with financial management behavior as a mediating variable. The study population involved all MSMEs in the area, with a sample of 50 respondents determined through total sampling techniques. Data was gathered via a questionnaire and assessed using the Partial Least Square (PLS) model with SmartPLS 4.0 software. The analysis findings indicate that the capability to generate financial reports does not significantly and positively impact MSMEs' financial performance, while financial literacy significantly and positively affects the financial performance of MSMEs, and financial inclusion significantly and positively influences the financial performance of MSMEs, Financial Management Behavior does not have a positive and significant effect on the financial performance of MSMEs, the capability to generate financial reports does not exert a meaningful and positive influence on the financial performance of MSMEs mediated by financial management behavior, that financial literacy does not exert a positive and considerable influence on the financial performance of MSMEs mediated by financial management behavior, that financial inclusion does not exert a significant and positive impact on the financial performance of MSMEs mediated by financial management behavior.
Co-Authors Farida Khairani Lubis Ningsih, Heny Triastuti Kurnia