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Journal : ProBisnis : Jurnal Manajemen

The Influence of Internal Control, Financial Literacy, and Organizational Culture on Financial Performance at LPD in Kintamani District Kadek Sutawan; Mertyani Sari Dewi; Komang Trisna Sari Dewi
ProBisnis : Jurnal Manajemen Vol. 14 No. 4 (2023): August: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62398/probis.v14i4.235

Abstract

This study aims to determine the impact of internal control, financial literacy, and organizational culture on financial performance in LPD Kintamani District. This study uses a quantitative approach. The data collection technique used in this study was in the form of a questionnaire given to the heads of LPDs in the Kintamani District. The data analysis technique used was SEM-PLS (Smart Equation Modeling- Partial Least Square) version 3.0 where the number of samples used in this study were 34 heads of LPD, determining respondents using a purposive sampling technique. The results of the study show that Internal Control has a significant positive effect on Financial Performance in the LPD in Kintamani District. Then Financial Literacy has a significant positive effect on Financial Performance at LPD in Kintamani District. Furthermore,
The Influence of Financial Literacy and Income on Investment Decisions Mediated by Financial Behavior in Msmes in Buleleng Ni Luh Eka Ayu Permoni; Anak Agung Ayu Restitiati; Mertyani Sari Dewi
ProBisnis : Jurnal Manajemen Vol. 15 No. 6 (2024): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study reveals that financial literacy and income positively and significantly influence investment decisions and financial behavior among MSME owners in Buleleng. Better financial literacy enhances both financial behavior and investment decisions, while higher income improves financial behavior and leads to increased investment decisions. Additionally, financial behavior serves as a mediating factor, amplifying the positive effects of financial literacy and income on investment decisions. This indicates that a combination of strong financial literacy, higher income, and good financial behavior contributes significantly to better investment decision-making among business owners.