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All Journal JURNAL ECONOMIA Economic Journal of Emerging Markets Journal of Economics, Business, & Accountancy Ventura Journal of Indonesian Economy and Business Akuntabel : Jurnal Ekonomi dan Keuangan Jurnal Ilmiah Manajemen "E M O R" Al-Kharaj: Journal of Islamic Economic and Business The Indonesian Journal of Accounting Research Dinasti International Journal of Digital Business Management TheJournalish: Social and Government Economics and Digital Business Review Solusi: Jurnal Kajian Ekonomi dan Bisnis Studi Ilmu Manajemen dan Organisasi Jurnal Media Informatika Jurnal Arastirma juremi: jurnal riset ekonomi Telaah Bisnis Jurnal Riset Akuntansi dan Keuangan Jurnal Riset Manajemen dan Bisnis ProBisnis : Jurnal Manajemen Jurnal Minfo Polgan (JMP) International Journal of Islamic Business and Management Review Balance : Jurnal Akuntansi dan Manajemen Journal of Innovation Research and Knowledge Journal of International Conference Proceedings Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Indonesian Journal of Contemporary Multidisciplinary Research Benefit : Journal of Bussiness, Economics, and Finance Indo-Fintech Intellectuals: Journal of Economics and Business JPNM : Jurnal Pustaka Nusantara Multidisiplin Jurnal Aplikasi Perpajakan Jurnal Pengabdian Masyarakat dan Riset Pendidikan VISA: Journal of Vision and Ideas Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Innovative and Creativity Journal of Ekonomics, Finance, and Management Studies Jurnal Pustaka Cendekia Hukum dan Ilmu Sosial KINERJA : Jurnal Ekonomi dan Bisnis Jurnal Ekonomi dan Bisnis Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi PESHUM Jurnal Akuntansi Dhana Journal of Current Studies in SDGs Journal of Current Studies in SDGs IDEI: JURNAL EKONOMI & BISNIS
Baldric Siregar
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Financial Management Sebagai Variabel Mediasi: Pengaruh Literasi Keuangan Dan Pemahaman Akuntansi Terhadap Kualitas Laporan Keuangan UMKM Di Yogyakarta Davia Mia Amanda; Baldric Siregar; Miswanto Miswanto; Frasto Biyanto
Journal of Innovation Research and Knowledge Vol. 6 No. 3 (2026): Agustus 2026
Publisher : Bajang Institute

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Abstract

This study examines the effect of financial literacy and accounting understanding on the financial reporting quality of Micro, Small, and Medium-sized Enterprises (MSMEs) in Yogyakarta, with financial management as a mediating variable. MSMEs play a strategic role in Indonesia's economy, yet many still face challenges in producing quality financial reports. Drawing on the Resource-Based View extended with the dynamic capabilities perspective, this study proposes that cognitive resources such as financial literacy and technical resources such as accounting understanding require operational capabilities in the form of financial management to translate into quality reporting outputs. A quantitative approach was employed through structured questionnaires distributed to 100 MSME actors in Yogyakarta, selected using purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS. The results indicate that financial literacy positively affects both financial reporting quality (β = 0.302; p = 0.004) and financial management (β = 0.354; p = 0.000). Accounting understanding significantly affects financial management (β = 0.518; p = 0.000) but does not directly affect financial reporting quality (β = -0.070; p = 0.555). Financial management is the strongest predictor of reporting quality (β = 0.616; p = 0.000). Mediation analysis reveals complementary (partial) mediation for financial literacy and indirect-only (full) mediation for accounting understanding. These findings confirm financial management as the pivotal mechanism translating cognitive resources into quality reporting outputs, providing implications for MSME empowerment programs that should integrate conceptual training with operational financial management practices.
Co-Authors Abdul Rahman Adelia Fernandes Al.Patriot Putera Mahendra Alda Yuliana Alfredo Dos Santos Amalia, Yusrina Amilerienza Ningo Ana Marcal Ana Marcal Anacleto Roberto Carolina Soares Anacleto Roberto Carolina Soares Ananias Barreto Ance Costansa Rajabuan Anjar Surdiyani Annisa Apolinario Magno Baldric Siregar Baquita M. G. Pereira Beby Ayu Wardhani BIYANTO, FRASTO Bonifacio José Tilman Bria, Anggelina Yuniance Chris Indah Pratiwi Darmawan Purwana Davia Mia Amanda David Prasetya Devi Tri Nugraheni Devita Tiara Kusuma Dimençia Canossa Da Costa Amaral Dody Hapsoro Edigar Filipe Pereira Edigar Filipe Pereira Egídio Maria de Jesus Gomes Endarwati Endarwati Ernawan Septia Putri Ussholehah Fadli, La Ode Ferdya Bayu Nugroho Filipe Mendes Pereira Fithratun Nuha Tsabita Frasto Biyanto Frasto Biyanto FRASTO BIYANTO Frasto Biyanto G. Gunawan Gabriela Rosellini Wisnu Geraldin Hafid, Abdullah Helio Augusto da C. Xavier Mauquei Hernandi J Irma Oktarina Safitri Irma Oktarina Safitri Jatinugroho, Robertus Cahyo klariadi kla Kyla Narinta Safitri Lilis Susanti Luthfia, Munhamik Maghfira Ghina Pangesti Mahendra, Rizky Cahya Marganing Mukti Mario Da Costa Mbete, Roselina Lucia Ketty Megantoro Effendi Meiliasari, Vika Metilda Dwi Putri Landang Miftahul Huda Apriyadi Mimi Meriami Br Pane Miswanto Miswanto Muhammad Nabil Bouxit Muji Setyo Jatmiko Muqorrobien Marufi Mutiara Indah Lestari Mutiara Susyyani Mutriara Indah Lestari Natalia Geulis N.P Neno, Yohanes Robinsius NENTA, YOSEP ARMANDO Ni Kadek Dwi Ervina Niken Betari Muslimah Nopi Handayani Novia Rosa de Sousa Nugraha, Mochamad Saddam Ilyas Nur Wulandari, Diah Novita Nurlaila Puspa Ramadhani Nurna Pratiwi Perdana, Oksa Wisnu Petrus Kanisius Yosta Pinto, Leonardo Putra, Gregorius Okta Putri Dharmana, Vanessa Putri, Ajeng Kharisma R. Stefanus Seno Bagus W Rahmawaty, Anisa Ratnasari, Intan Rifki Putra Hidayat Rita de Fátima V. da Silva Rizka Ageng Pertiwi Romadhona Ana Maghfiroh Rosalina Deviyanti Rudy Badrudin Rudy Badrudin Salsabila Az-Zahra Santosa, Harjuna Cipta Satriyo Nugroho Sempati May Al-Farrasi Shandhi Alamsyah Shilfiyana, Dhindha Soares, Casimiro Soares, Luis Americo Soegiharto Soegiharto Tandinus Murib Tay, Renya Rostika Oma Terra, Inai Totok Wijayanto, Totok Vani Oktafiani Vita Violita Lestari Wahyu Tri Susilowati Wahyu Tri Susilowati Wikarisa Yudhasepti Wing W. Winarto Wulandari, Amalia Dewi Ximenes, Antonio Yondik Army Pratama Zahra, Zulfa Putri Az-