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All Journal Management Studies and Entrepreneurship Journal (MSEJ) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET)
Desak Nyoman Sri WERASTUTI
Ganesha University of Education
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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DO MSME’S BORROW RATIONALLY? BEHAVIORAL BIASES, CREDIT DECISIONS, AND FINANCIAL MANAGEMENT EFFECTS Putu Satya Dadi Saputra; Desak Nyoman Sri Werastuti; I Gusti Ayu Purnamawati
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 6 (2026): MAY
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20151311

Abstract

The phenomenon shows that the level of non-performing loans (NPL) among MSMEs in Buleleng Regency remains relatively high compared to the provincial average, indicating issues in the quality of financing decision-making, while many MSME actors continue to take credit despite suboptimal financial management capabilities, suggesting that financial decisions may be more influenced by psychological factors than data-based rational analysis. This study aims to analyze the effect of illusion of control and regret aversion on credit decision-making with financial management as a moderating variable among MSMEs in Buleleng Regency. The research employed a quantitative associative approach with data collected through questionnaires from 100–200 MSME actors and analyzed using SEM-PLS. The results show that illusion of control has a positive and significant effect on credit decision-making, whereas regret aversion has no significant effect. In addition, financial management is not proven to moderate the relationship between these psychological variables and credit decisions. These findings confirm that certain cognitive biases may be more dominant than financial management capability in influencing business financing decisions. This study contributes theoretically to behavioral finance literature in the MSME context and provides practical implications for financial institutions and policymakers to consider psychological aspects in credit education strategies and proper financial management practices as a basis for deciding to take credit.
Pengaruh Literasi Keuangan, Kualitas Modal Usaha, Dan Tingkat Pemahaman Akuntansi Terhadap Penerapan SAK EMKM Pada Pelaku UMKM Di Kabupaten Buleleng Luh Indrayani; Desak Nyoman Sri Werastuti; Made Arie Wahyuni
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 5 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i5.11135

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan, kualitas modal usaha, dan tingkat pemahaman akuntansi terhadap penerapan SAK EMKM pada pelaku UMKM di Kabupaten Buleleng. Variabel independen yang digunakan meliputi literasi keuangan, kualitas modal usaha, dan tingkat pemahaman akuntansi, sedangkan variabel dependen adalah penerapan SAK EMKM. Populasi penelitian mencakup pelaku UMKM sektor perdagangan yang terdaftar di Dinas Koperasi, Usaha Kecil, dan Menengah Kabupaten Buleleng sebanyak 18.375 usaha. Penentuan sampel dilakukan menggunakan teknik purposive sampling dengan rumus Slovin sehingga diperoleh 100 responden. Data dikumpulkan melalui kuesioner berskala Likert yang disebarkan secara langsung dan melalui Google Form via WhatsApp. Jenis data yang digunakan adalah data primer. Analisis data menggunakan regresi linier berganda dengan bantuan IBM SPSS Statistics versi 25. Hasil penelitian menunjukkan bahwa literasi keuangan dan tingkat pemahaman akuntansi berpengaruh positif dan signifikan terhadap penerapan SAK EMKM, sedangkan kualitas modal usaha tidak berpengaruh. Temuan ini menunjukkan bahwa faktor pengetahuan lebih dominan dibandingkan modal dalam mendorong penerapan standar akuntansi.
Co-Authors I Gusti Ayu Purnamawati Luh Indrayani Made Arie Wahyuni Putu Satya Dadi Saputra