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PENGARUH LITERASI KEUANGAN DAN PENGELOLAAN KEUANGAN TERHADAP KINERJA KEUANGAN UMKM MIKRO PADA SEKTOR MAKANAN DAN MINUMAN DI KECAMATAN MARITENGNGAE KABUPATEN SIDENRENG RAPPANG Wilda Damaiyanti; Haeril Haeril; Yustika Nur
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 5 No 1 (2026): March-June
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v5i1.522

Abstract

This study is motivated by the low financial performance of micro SMEs, which is influenced by suboptimal financial literacy and financial management. This research uses the Theory of Financial Behavior, which explains that financial behavior is formed through understanding and habits in managing daily finances, as reflected in financial decision-making. The purpose of this study is to determine the effect of financial literacy and financial management on the financial performance of micro SMEs. This study uses a quantitative method with a descriptive correlational approach. Data were collected through Likert-scale questionnaires from 99 respondents. Instrument testing includes validity and reliability tests, followed by data conversion using the Method of Successive Interval (MSI) and normality testing. Data analysis was conducted using path analysis to determine partial and simultaneous effects among variables. The results show that partially, financial literacy does not have a significant effect on financial performance with a contribution of 1.10%, and financial management also does not have a significant effect with a contribution of 0.20%. Simultaneously, both variables do not have a significant effect with a contribution of 1.30%. Overall, financial literacy and financial management have not been able to significantly improve the financial performance of micro SMEs.
When the Sea is Uncertain: Why Are Fishermen Reluctant to Start Businesses on Lowita Beach, While Non-Coastal Communities Benefit from It? Dian Nirmasari; Yustika Nur; Amrizal Salida; Gazali Amin
Amkop Management Accounting Review Vol. 5 No. 2 (2025): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3394

Abstract

This study aims to explore why fishermen's involvement in entrepreneurship in coastal areas remains low and why most businesses are instead managed by non-coastal communities, even though entrepreneurship can improve welfare and economic independence for coastal families especially when weather conditions prevent fishermen from going to sea. The study uses a descriptive qualitative method with an exploratory approach to analyze fishermen's engagement in entrepreneurship at Lowita Beach. Data collection techniques include observation, documentation, and semi-structured interviews with selected informants. The research informants consisted of fishermen as key informants, fishing groups, and government representatives as supporting informants, selected through accidental sampling due to the fact that not all individuals were willing to be interviewed. Data analysis follows the Miles and Huberman model, which includes data reduction, data display, and conclusion drawing, supported by NVivo software to facilitate the analysis process. To ensure data validity, the study applies triangulation of techniques, sources, and time to strengthen the credibility and reliability of the findings. The results show that the low involvement of fishermen in entrepreneurship at Lowita Beach is driven by a complex set of factors that go beyond limited capital. Generational traditions have shaped fishing as a primary social identity, causing land-based businesses to be seen as less desirable. Low levels of education and financial literacy also make it difficult for fishermen to manage businesses, while gender norms restrict women's ability to contribute economically. In addition, past business failures have created a collective trauma that reinforces the fear of starting new ventures. In contrast, non-coastal communities tend to dominate local businesses because they possess stronger capital, experience, literacy, and social networks. To increase fishermen's participation, the study proposes strategies such as continuous training and mentoring, access to group-based microfinance, institutional strengthening, household business diversification through processed marine products, and multi-actor collaboration. Thus, empowering fishermen in coastal entrepreneurship must be viewed as a comprehensive process that integrates cultural, social, economic, and institutional dimensions.