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All Journal Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen Dan Bisnis
Meilisa Lunda
Universitas Kristen Indonesia Toraja
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Literasi Keuangan terhadap Kinerja Keuangan UMKM Kuliner di Toraja Utara Meilisa Lunda; Olivia Devi Yulian Pompeng; Rati Pundissing
Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis Vol. 4 No. 4 (2026): Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen dan Bisnis
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/manuhara.v4i4.2693

Abstract

This study aims to analyze the effect of financial literacy on the financial performance of culinary Micro, Small, and Medium Enterprises (MSMEs) in Rantepao District, North Toraja Regency. This study employs a quantitative approach using primary data obtained through questionnaires distributed to culinary MSME owners as research respondents. The study population consisted of 590 culinary MSMEs, while a sample of 86 respondents was determined using the Slovin formula with a random sampling technique to obtain respondents who adequately represented the characteristics of the population. Data were analyzed using validity tests, reliability tests, classical assumption tests, simple linear regression analysis, t-test, coefficient of determination, and correlation coefficient with the assistance of SPSS software. The results show that financial literacy has a positive and significant effect on the financial performance of culinary MSMEs. The coefficient of determination indicates that financial literacy can explain some of the variation in financial performance, while the remaining variation is influenced by other factors outside the scope of this study. These findings indicate that improving financial literacy can enhance the financial performance of culinary MSMEs through better financial understanding and management. Therefore, improving financial literacy is an important aspect of supporting the sustainability and development of culinary MSMEs in Rantepao District.         
Co-Authors Olivia Devi Yulian Pompeng