Komang Sugiantari
Sekolah Tinggi Ilmu Ekonomi Satya Dharma

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THE EFFECT OF WORKING CAPITAL MANAGEMENT, DIGITAL FINANCIAL LITERACY, AND FINANCIAL BEHAVIOR ON THE FINANCIAL PERFORMANCE OF MSMES IN BULELENG REGENCY Ni Luh Eka Ayu Permoni; Komang Sugiantari; Mertyani Sari Dewi; Ni Kadek Ayu Trisnadewi
Jurnal MBE Manajemen Bisnis, Equilibrium Vol 12 No 2 (2026): Jurnal Manajemen dan Bisnis Equilibrium
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Ngurah Rai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47329/jurnalmbe.v12i2.1944

Abstract

This study aims to analyze the effects of Working Capital Management, Digital Financial Literacy, and Financial Behavior on the Financial Performance of MSMEs in Buleleng Regency. The population of this study consisted of 562 MSME owners assisted by the Department of Trade, Industry, Cooperatives, Small and Medium Enterprises of Buleleng Regency. A sample of 85 respondents was determined using the Slovin formula. Data were collected through questionnaires using a Likert scale. The data analysis techniques included classical assumption tests, multiple linear regression analysis, model feasibility testing, and hypothesis testing using SPSS version 25. The results indicate that Working Capital Management, Digital Financial Literacy, and Financial Behavior individually have a positive and significant effect on the Financial Performance of MSMEs in Buleleng Regency. Simultaneously, these three variables also have a positive and significant effect on Financial Performance. These findings indicate that improved working capital management, the effective utilization of digital financial technology, and sound financial behavior can contribute to enhancing MSME financial performance and supporting the sustainability and development of MSMEs in Buleleng Regency.