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Journal : Jurnal Ilmiah Akuntansi dan Bisnis

The Influence of Financial Literacy on the Business Sustainability of SMEs in the Tourism Sector in Kintamani: Financial Inclusion as a Mediator Rukmiyati , Ni Made Sri; Suastini, Ni Made; Safitri, Ni Wayan Noviana
Jurnal Ilmiah Akuntansi & Bisnis Vol 8 No 1 (2023)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v8i1.4913

Abstract

This research aims to examine the sustainability of micro, small, and medium enterprises (MSMEs) in the tourism sector of Kintamani during the pandemic, with a specific focus on the role of financial literacy as a key factor in maintaining business sustainability. The Resource-Based View (RBV) theory serves as the primary foundation for this research, depicting financial literacy as a crucial internal resource for gaining a competitive advantage and achieving business sustainability. The research method applied is quantitative with a positivism paradigm, utilizing a variance-based or component-based approach with Partial Least Squares (PLS) to test hypotheses and form a suitable model. The research population involves MSMEs in the tourism sector of Kintamani. The findings of this research affirm that financial literacy has a significant contribution to business sustainability. This achievement is further strengthened by the discovery that financial inclusion acts as a mediator in the relationship between financial literacy and business sustainability. The contribution of this research lies in enhancing the understanding of the crucial role of financial literacy in supporting business sustainability amid the pandemic conditions. Subsequent research could further develop studies on variables influencing business sustainability, thereby enriching the understanding of factors affecting business continuity.
Co-Authors Adinda, Clearesta Artika, Made Prita Atiramaniya, Ni Wayan Cittin Cakra Rucika, Made Bagus Reswara Dianasari, Dewa Ayu Made Lily Dwilestari, Ni Kadek Gayatri, Ni Putu Ayu Deviana Gede Witarsana, I Gusti Agung Gunawan, I Made Rian Putra I Gusti Nyoman Yudi Hartawan Ida Bagus Surya Manuaba Jata, I Ketut Jata, I Wayan Jaya, I Gede Tito Yuda Pradana Kalpikawati, Ida Ayu Kennedy, Roykent Kumara, Ni Wayan Rika Loananta, Cahyo Purnomo Loanata, Cahyo Made Dwike Swari Santi Maharani, Putu Ayu Yoga Mas Wiartha, Nyoman Gede Mayna Divadana, Kadek Maysitha, Ni Putu Shasya Ayu Ni Wayan Noviana Safitri Ni Wayan Rika Kumara Dewi Nugraha, Iwan Saka Paramarta, Kadek Yoga pinaria, ni wayan chintia Pitanatri , Putu Diah Sastri Prabawa Putri, Gusti Agung Ayu Novanda Prabawati, Ni Putu Diah Pradyumna, Ayu Gania Prastha Adyatma Pratama, I Wayan Adi Pratiwi, Kadek Andita Dwi Prita Artika, Made Prof. Dr.I Nengah Suparta,M.Si . Putu Melista Putri Putu Puja, Ida Bagus Rika Kumara Dewi, Ni Wayan Rukmiyati , Ni Made Sri Sabudi, I Nyoman Sukana Sadjuni , Ni Luh Gede Sri Santi Diwyarthi, Ni Desak Made Sari, Ni Komang Della Puspita Sastri Pitanatri, Putu Diah Segaradana, I Putu Jimmy Sri Sadjuni, Ni Luh Gede Sukma Dinda, Ni Made Ayu Sulistyawati, Ni Luh Ketut Sri Suryananta, I Putu Bagus Wahyuni, Ni Made Mega Weda, Ni Putu Risa Sasikirana Wiartha, Nyoman Gede Mas Wiartha, Nyoman Gede Mas Wiartha Wiguna, I Komang Bintang Tri Winanti, Ni Nyoman Marsya Witarsana , Agung Gede Witarsana, I Gusti Agung Gede