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All Journal JURNAL SISTEM INFORMASI BISNIS Pendas : Jurnah Ilmiah Pendidikan Dasar Martabe : Jurnal Pengabdian Kepada Masyarakat JURNAL TEKNIK Economics and Digital Business Review RATIO: Reviu Akuntansi Kontemporer Indonesia Journal of Law, Administration, and Social Science SENTRI: Jurnal Riset Ilmiah Tsaqofah: Jurnal Penelitian Guru Indonesia Journal Of Technology and Information System (J-TIS) Journal of Muhammadiyah’s Application Technology
Amalia, Citra
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Analysis of The Effect of Ethical Beliefs and Accounting Literacy in Improving Self-Efficacy and Performance of MSMES Amalia, Citra; Junaidi, Junaidi; Sahrir, Sahrir
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol. 7 No. 1 (2026): Vol. 7 No. 1 (2026): Reviu Akuntansi Kontemporer Indonesia
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v7i1.30061

Abstract

This study aims to determine the extent to which ethical beliefs and accounting literacy influence self-efficacy, and how self-efficacy plays a role in improving the performance of micro, small, and medium enterprises (MSMEs). A total of 105 MSME actors participated in this study by completing questionnaires. Data analysis was conducted using Structural Equation Modeling (SEM) with the assistance of AMOS 22 and SPSS 22. The research findings indicate that ethical beliefs have a positive but non-significant impact on self-efficacy, while accounting literacy has a positive and significant impact on self-efficacy. Additionally, self-efficacy is proven to have a positive and significant effect on MSME performance, and self-efficacy is proven to play a positive and significant mediating role in linking ethical beliefs and accounting literacy to MSME performance. Therefore, strengthening accounting literacy and self-efficacy is a key strategy for improving MSME performance, while ethical values remain important in supporting reputation and business sustainability
Co-Authors A. Amin, Siti Fuadillah Aba, Akbar Abdullah, Ashari Addina, Masyitah Alexander, Rully Alghifari, Fadil Andi Hartono, Andi Anto, Aprianto Arifani, Toghur Baehaqi Cahya, Dewi Sekar Ayuning Dementieva, Nazhiifa Zalfa Fitri, Annisa Nurul Gustiawati, Mutiara Haryadi - Junaidi Junaidi Meilidia, Ita MUHAJIR Ndala, Stefanus Nurhidayah Nurhidayah Nuzdiana, Priestia Paddiyatu, Nurhikmah Ramadhani, Luthfiah Riduan, M. Riyadi, Ahmad Khalid Robo, Salahudin ROHANA ROHANA Rumambi, Frendy Rocky Sahrir, Sahrir Sari, Dwi Ayu Kumala Shelvia, Bella Syahril Daud Trisno Trisno Ulan, Widia Wahyudi, Mgs Ahmad Wulandari Wulandari