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Journal : EMAS

Determinants of Financial Management Behavior Among SMES: The Role of Financial Knowledge, Attitudes, And Financial Planning in West Denpasar, Bali Krisna, Ni Made Ayu; Widnyana, I Wayan; Tahu, Gregorius Paulus
EMAS Vol. 7 No. 3 (2026): EMAS
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/emas.v7i3.13777

Abstract

MSMEs play an important role in the Indonesian economy, including in West Denpasar, Denpasar City, which continues to experience an increase in the number of business units. However, this development has not been fully accompanied by the ability of MSME players to manage their finances properly. This study aims to determine the effect of financial knowledge, financial attitude, and financial planning on the financial management behavior of SME actors in West Denpasar, Denpasar City. This study uses a quantitative approach with a sample size of 100 respondents selected using probability random sampling. Data collection methods include observation and questionnaires. The data analysis techniques used are classical assumption tests, multiple linear regression analysis, multiple correlation analysis, determination analysis, and t-tests. The results of this study indicate that financial knowledge and financial attitudes have a positive and significant effect on the financial management behavior of MSME players in West Denpasar, Denpasar City, but financial planning has a negative and significant effect on the financial management behavior of MSME players in West Denpasar, Denpasar City. For further research, it is recommended to add other variables so that the results can be generalized in a broader scope.
Co-Authors A.A. Ade Eka Putra Andryawan Aditya, I Putu Rendi Agus Wahyudi Salasa Gama Al-Alamin, Muhajirin Almuntasir Almuntasir Almuntasir, Almuntasir Anak Agung Anggita Cayanti Yuniarsa Anak Agung Diah Angganingrum Anggraeni, Ratih Dwi Antari, Ni Putu Medya Pradnya Antari, Ni Putu Peri Arianti, Ni Luh Putu Divarina Asih, Ni Luh Merry Astiti, Ni Luh Sasi Bella, Ni Nyoman Nuryanti Bontot, I Nyoman Charlie Wirawan Cokorda Agung Satya Pramantha Da Costa, Carla Alexandra De Jesus Desak Made Ari Susilawati Desak Made Ayu Shania Saraswati Desak Putu Parmiti Desak Putu Satria Lantasari DESAK PUTU SRI UTAMI DEWI Dewa Ayu Ari Purnama Yanti Dewa Ayu Diah Kharisma Dewi Dewa Ayu Diah Pradnya Swari Dewa Gde Bagus Satya Wibawa Dewi, Ni Komang Sinta Dian Tariningsih Dominicius Djoko Budi Susilo Dominicius Djoko Budi Susilo Dominicus Djoko BS. Erawati, Ni Kadek Egi Ernawati, Ni Putu Siki Febriyanti, Ni Putu Putri G. Oka Warmana, G. Oka Ganetri, Ni Made Lita Gitaswari, Ni Putu Ayu Gregorius Paulus Tahu I Dewa Gede Punarbawa I Dewa Nyoman Raka I Gede Agus Krisna Yasa I Gede Putu Eka Budiyasa I Gede Urwa Oka Semarabawa I Gst Ayu Shinta Puspita Sari I Gst Ngr Bagus Gunadi I Gst. Ngr Bagus Gunadi I Gusti Agung Teja Kusuma I Gusti Ayu Cantika Pradnyani I Gusti Ayu Putri Sinta Dewi I Gusti Ngurah Bagus Gunadi I Gusti Ngurah Japa I Komang Aditya Mahendra Putra I Komang Gaizka Senopati Gunawan I Komang Oka Permadi I Komang Windu Sandika I Made Adhika I Made Aditya Wardana I Made Diarta I Made Sukadana I Nengah Aristana I Nengah Suardhika I Nengah Suarmanayasa I Nyoman Bontot I Nyoman Suparsa I Putu Kevin Gautama I Wayan Suardiyasa I Wayan Suarjana I Wayan Sujana I Wayan Sujana I Wayan Sukadana I Wayan Sukadana I Wayan Sukadana Ida Ayu Agung Anggreni Putri Ida Ayu Komang Tiara Pratistha Sari Ida Ayu Lia Maheswari Ida Ayu Made Citra Dewi Ida Ayu Nirma Prameswari Indriyani, Ni Kadek Wulan Joe, Augyawati Kadek Ika Silvia Dewi Kadek Sinta Purnamasari Komang Ayu Sukma Ginanti Komang Ayu Sukma Ginanti Komang Brian Krisna Kanugrawan Komang Dibia Suwardewa Komang Emi Yulistia Dewi Krisna, Ni Made Ayu Kusuma, I Gusti Agung Teja Kusuma, I Gusti Made Cahya Dharma LAKSEMINI, Kadek Dewi Indah Sri Lantasari, Desak Putu Satria Made Esa Abimansa Wijaya Made Ika Prastyadewi Mita Ekariani, Ni Wayan Nengah Landra Ni Kadek Dewi Maskanti Ni Kadek Dwi Pebriyanti Ni Kadek Dwi Suciati Ni Kadek Lilis Ni Kadek Nonik Rasminingsih Ni Kadek Rika Putri Rahayu Ni Kadek Riska Ramadani Ni Kadek Santi Suarniti Ni Kadek Septiari Ni Kadek Sugiartini Ni Kadek Sulistiawati Ni Kadek Yulia Pridayanti Ni Kadek Yunita Sari Ni Ketut Ceria Dewi Ni Ketut Sri Wulandari Ni Ketut Sri Wulandari Ni Komang Apriwila Santi Mastini Ni Komang Arika Swandewi Ni Komang Desy Sukmawati Ni Komang Evi Endayani Ni Komang Nita Maheni Ni Komang Putri Aristiani Ni Komang Triswari Jayantini Ni Luh Ari Yusasrini Ni Luh Ayu Grahetha Tirta Dewi Suastra Ni Luh Diah Widiastuti Ni Luh Silvia Ratna Juliantari Ni Luh Tresna Fridaliyanti Ni Made Arik Pebriyanti Ni Made Ayu Gita Dianningrat Ni Made Ayu Mariani Ni Made Chintya Dewi Ni Made Dewi Antari Ni Made Dwi Puspitawati Ni Made Feby Rahayu Ni Made Krisna Arum Listyaningsih Ni Made Luisiana Wulandari Ni Made Priska Setiawati Ni Made Sintya Surya Dewi Ni Made Widya Sari NI MADE WINDA UTARI, NI MADE WINDA Ni Nyoman Ayuning Kertyasih Ni Nyoman Suryani Ni Nyoman Trianti Ni Putu Ayu Swandewi Ni Putu Cempaka Dharmadewi Atmaja Ni Putu Riskayanti Ni Putu Trisna Yuliantari Ni Wayan Eka Mitariani Ni Wayan Lestari Niladanti, Anak Agung Istri Nur Faiza Oktayeni, I Dewa Ayu Putri Pebriyanti, Ni Made Arik Poniasih, Ni Komang Putri Pradnyana, I Made Ardi Pridayanti, Ni Kadek Yulia Purwaningsih, Ni Luh Putra, Gusti Ngurah Made Dharma Putri, I Gusti Agung Putu Sintia Putri, Ketut Adelya Karina Putri, Putu Wiandha Putri, Tria Firnanda Amelia Putu Ari Pertiwi Sanjiwani Raul Hidayat Regina Hingi66 Hayong Rosalia Dalima Landang RR. Maria Yulia Dwi Rengganis Sanjaya, I Nyoman Arya Sapta Rini Widyawati Sapta, I Ketut Septia Sari, Ni Putu Hana Puspita Sudewi, Ni Luh Putu Suryandari, Ni Suryanti, Ni Wayan Sutawan, I Made Swari, Komang Ayu Diah Sandya Trisnawati, Ni Wayan Monik Utami, Ni Kadek Lilis Dwi Warmana, G Oka Widiarti, Luh Putu Wijana, I Made Dauh Wiratama, Gede Andika Yanti, Ni Wayan Sri Aprilia Yuniarsa, Anak Agung Anggita Cayanti Yuniparmini, Ni Kadek