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Empowering Msmes' Financial Performance In An Industrial Regency: A Theory Of Planned Behavior Approach Nursela Rahma Putri; Tarjo
The International Journal of Accounting and Business Society Vol. 34 No. 2 (2026): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2026.34.2.1018

Abstract

Purpose — This study aims to analyze the impact of financial literacy, financial inclusion and financial reporting skills on the financial performance of MSMEs in Gresik Regency. Design/methodology/approach — This quantitative study collected data through a questionnaire administered to MSME operators registered with the Gresik Regency Office of Cooperatives, Micro-enterprises, Industry and Trade for 2021–2024. The study used stratified random sampling and included 113 respondents. The study analyzed data using multiple linear regression in SPSS version 27. Findings — Financial literacy, financial inclusion, and financial reporting skills positively affect MSME financial performance in Gresik Regency. Business owners with a good understanding of finance are better able to manage their financial resources and make business decisions. Easier access to formal financial services helps MSMEs secure financing and use various financial services to develop their businesses. Financial reporting skills also help monitor business performance, evaluate results, and develop targeted plans. Practical implications — Improved financial literacy, access to formal financial services and financial reporting skills are key factors in supporting the improvement and sustainability of MSMEs’ financial performance. Originality/value — This study integrates the Theory of Planned Behavior (TPB) with financial literacy, financial inclusion, and financial reporting skills into a single model to evaluate MSMEs' financial performance in Gresik Regency. Paper type — Research Article.
Co-Authors Abdul Halim Ach Fawaid As'ad Achdiar Redy Setiawan Achmad Fawaid Asad Ade Sofa Afriani, Fina Ahmad Taufiq Masbuhin Akhmad Jauhari Alexander Anggono Alexander Anggono, Alexander Anang Suwito Anang Suwitoyo Anggraeni, Fitri Nur Anita Anita Anton, Masri Anuar, Rosihan Aprilia Kardianzah Putri Ariyanto, Arianto Bambang Hariyadi Bambang Haryadi Bambang Haryadi Beni Pradinata Burhanuddin Carolina, Anita Chair, Zalsa Bila Maulida Kemal Chatarina Umbul Wahyuni Darmawanto Darmawanto, Darmawanto Dessy Dwi Fitra Nova Dewi Amalia Elita Aprilianty Elsyra, Nova Emi Rahmawati Erfan Muhammad Erfan Muhammad, Erfan Fallicia Evangeline, Maria Feni Fartiana Akbar Firdaus, Nailufar Greska Redielano Ramadan Ha Esdhona Hadi Avianto Hamidah Nayati Utami Hamirul Hamirul Hamirul, Hamirul Haryadi, Bambang Hasdani Hasdani, Hasdani Hibatullah, Alfazaki Ikbaar Hidayat, Nanang Al Ifa Diah Aprillia Indra Prayitno Ira Widyastuti Jamaliah Said Joko Sunaryo, Joko Juniarsih, Delvita Khy’sh Nusri Leapatra Chamalinda M, Ariyanto Maduratna, Enggal Sari Mardansyah . Mela Sari, Mela Moh. Riskiyadi Mohammad Nizarul Alim Mudhories, Moh Abqori Muhamad Nasir, Muhamad Muhammad Nasir Mumtazah Al’Amani, Yasmin NENDIARIE, SONLY Nur Endah Nur Endah, Nur Nursela Rahma Putri Panji Ulum Poiran, Poiran Prasetyono Prasetyono Rahmi, Helva Ramli, Bakhtiar Rita Yuliana Rusnaini, Sasmita Said, Jamaliah Sakti, Eklamsia Sasmita Rusnaini Siti Musyarofah Siti Nurkholifah Bunadi Surur, Sayyidah Nafiatus Syah Amin Albadry Syahroh, Maftukah Zain Taher Al habsji Ulum, Panji Veni Nopeanti Widya Pratiwi Wiji Astika, Yulia Wismar, Teta Yasmir, Yasmir Z, Zahlimar Zihan, Gao Zulkifli Zulkifli Zuraidah Mohd Sanusi