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All Journal International Journal of Public Budgeting, Accounting and Finance Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ekuilnomi Journal of English Language and Education Jurnal Mahasiswa Entrepreneur International Journal of Enterprise Modelling Jurnal Ilmiah Accusi Jurnal Pengabdian Mitra Masyarakat Jurnal Pengabdian Masyarakat SAPANGAMBEI MANOKTOK HITEI Jurnal Ilmiah Accusi
Martina, Sri
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Social Sciences Transportation Other

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Journal : Jurnal Ilmiah Accusi

 1 
The Influence of Financial Literacy and Access to Capital on the Financial Performance of MSMEs in Pematang Siantar City Purba, Djuli Sjafei; Martina, Sri; Ferdila, Ferdila
Jurnal Ilmiah Accusi Vol. 7 No. 1 (2025): Jurnal Ilmiah Accusi 7(1) Mei 2025
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/hkxy0s78

Abstract

This study aims to analyze the influence of financial literacy and access to capital on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Pematang Siantar City, both partially and simultaneously. Financial literacy is assessed based on the understanding of basic financial concepts, the ability to prepare and manage budgets, knowledge of financial products, and the ability to interpret financial statements. Access to capital is measured through the ease of loan procedures, availability of financing information, relationships with financial institutions, and the ability to meet loan requirements. Financial performance is evaluated by indicators such as revenue growth, net profit, debt repayment ability, and operational cash flow stability. This research uses a quantitative approach with a survey method, employing closed-ended questionnaires. Data were analyzed using multiple linear regression and SmartPLS. The results indicate that both financial literacy and access to capital have a significant partial effect on financial performance, and a strong simultaneous influence when combined. These findings underscore the importance of enhancing financial literacy and improving financing access to support the sustainability of micro and small enterprises
An Analysis Of The Influence Of Digital Accounting System Integration And Financial Literacy On The Financial Performance Of MSMES In The Era Of Industry 4.0 Martina, Sri; Girsang, Christin Imelda
Jurnal Ilmiah Accusi Vol. 7 No. 1 (2025): Jurnal Ilmiah Accusi 7(1) Mei 2025
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/4x2nkq39

Abstract

This study examines the influence of digital accounting system integration and financial literacy on the financial performance of MSMEs in the era of Industry 4.0. The central issue lies in the underutilization of digital technology and the low financial literacy levels among MSME actors. The aim of this research is to analyze the extent to which these two variables affect financial performance. This study employs a descriptive quantitative method through a survey conducted among selected MSME participants. Data were collected via questionnaires and analyzed using SmartPLS. The findings reveal that the digital accounting system exerts a dominant influence, while financial literacy also contributes significantly. This research highlights the critical role of integrating technology and financial education in fostering sustainable financial performance for MSMEs
The Influence of Financial Literacy and Access to Capital on the Financial Performance of MSMEs in Pematang Siantar City Purba, Djuli Sjafei; Martina, Sri; Ferdila, Ferdila
Jurnal Ilmiah Accusi Vol. 7 No. 1 (2025): Jurnal Ilmiah Accusi 7(1) Mei 2025
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/hkxy0s78

Abstract

This study aims to analyze the influence of financial literacy and access to capital on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Pematang Siantar City, both partially and simultaneously. Financial literacy is assessed based on the understanding of basic financial concepts, the ability to prepare and manage budgets, knowledge of financial products, and the ability to interpret financial statements. Access to capital is measured through the ease of loan procedures, availability of financing information, relationships with financial institutions, and the ability to meet loan requirements. Financial performance is evaluated by indicators such as revenue growth, net profit, debt repayment ability, and operational cash flow stability. This research uses a quantitative approach with a survey method, employing closed-ended questionnaires. Data were analyzed using multiple linear regression and SmartPLS. The results indicate that both financial literacy and access to capital have a significant partial effect on financial performance, and a strong simultaneous influence when combined. These findings underscore the importance of enhancing financial literacy and improving financing access to support the sustainability of micro and small enterprises
Co-Authors Amelia, Dara Cahya Aulia, Riska Azhari, Tasya Br Saragih, Jumaidah Wardati Damanik, Elfina O P Elfina Okto Posmaida Damanik Ferdila, Ferdila Girsang, Christin Imelda Girsang, Rosita Manawari Girsang, Yulita S N Guechi, Sifa Aulia Shafira H Sinaga, Mahaitin Haloho, Dasmaika Apriani Harahap, Nabila Imtihani Hermes, Christian Daniel Huda, Muhammad Komarul Hutauruk, Deswidya S Jontarudi Tarigan, Wico Karnadi, Karnadi Mahaitin H Sinaga Manurung, Ronta Br Masdalifa, Nur Munthe, Risma Munthe, Risma N Pandapotan Damanik Parinduri, Taufik Pasaribu, Riada Marenny Perangin - angin, Dermawan Pramesthi, Riska Ayu Purba, Djahotman Purba, Djuli Sjafei RAMAWATI, NURVITA Ratih Resna Napitu Ritonga, Zavira Shabrina Sagala, Rizky Stevension Saragih, Handayani Saragih, Krissi Wahyuni Saragih, Liharman Saragih, Marintan Saragih, Muhammad Ramadhan Sihombing, Eka S R Silaen, Peterson Yosua Sinaga, Mahaitin H Sinurat, Anggiat Sipayung, Tuahman Sondang Sidabutar, Sondang Sriwiyanti, eva Sry Artawati Manik Suhendar, Aris Tambunan, Alya Hafizah Tarigan, Vitrayani Tarigan, Vitryani Tarigan, Wico J Triastuti, Triastuti Wico Jontarudi Tarigan Zalukhu, Dasman Jaya Zendrato, Lasmariana