Abstrak Penelitian ini didasarkan pada Theory Planned Behavior, Dual Process Theory dan Social Cognitive Theory. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Financial literacy terhadap firm performance dan financial behavior, pengaruh Financial behavior terhadap firm performance, pengaruh moderasi Religiosity terhadap financial literacy dan firm performance, dan pengaruh moderasi Religiosity terhadap Financial behavior terhadap firm performance. Jenis penelitian adalah Explanatory Research. Pengumpulan data menggunakan kuesioner. Teknik pengambilan sampel menggunakan purposive sampling. Sampel penelitian ini yaitu pengelola UMKM di Madura yang terdiri dari 4 kabupaten yaitu Pamekasan, sampan, bangkalan dan sumenep. Adapun jumlah sampel dalam penelitian ini berjumlah 600 manajer UMKM, dan analisis data menggunakan Structural Equation Model (SEM) dengan software AMOS. Hasil penelitian ini menunjukkan Financial literacy berpengaruh positif dan signifikan terhadap firm performance, Financial literacy berpengaruh positif dan signifikan terhadap financial behavior, Financial behavior berpengaruh positif dan signifikan terhadap firm performance, Religiosity memperkuat pengaruh financial literacy dan firm performance dan Religiosity memperkuat pengaruh Financial behavior dan firm performance. Kata Kunci: Financial literacy, Financial Behavior, Firm Performance, Religiosity Abstract This research is based on the Planned Behavior Theory, Dual Process Theory and Social Cognitive Theory. The purpose of this study was to determine the effect of financial literacy on firm performance and financial behavior, the effect of financial behavior on firm performance, the moderating effect of religiosity on financial literacy and firm performance, and the moderating effect of religiosity on financial behavior on firm performance. The type of research is Explanatory Research. Collecting data using a questionnaire. The sampling technique used was purposive sampling. MSME managers in Madura, which consists of 4 regencies, namely Pamekasan, sampan, Bangkalan and Sumenep. The number of samples in this study amounted to 600 MSME managers, and data analysis using Structural Equation Model (SEM) with AMOS software. The results of this study indicate that financial literacy has a positive and significant effect on firm performance, financial literacy has a positive and significant effect on financial behavior, financial behavior has a positive and significant effect on firm performance, religiosity strengthens the influence of financial literacy and firm performance, and religiosity strengthens the influence of financial behavior and firm performance. performance. Keywords: Financial literacy, Financial Behavior, Firm Performance, Religiosity