Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal SAR (Soedirman Accounting Review): Journal of Accounting and Business
Awalia, Melani
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
CONNECTING THE DOTS: HOW DIGITAL FINANCIAL LITERACY AND LOCUS OF CONTROL DRIVE FINANCIAL SUCCESS THROUGH FINANCIAL BEHAVIOR? Awalia, Melani; Innayah, Maulida Nurul; Purwidianti, Wida; Utami, Restu Frida
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 9 No 2 (2024): December 2024
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2024.9.02.14469

Abstract

This study aims to determine the effect of digital financial literacy and locus of control on the financial performance of MSMEs with financial behavior as a mediating variable. The sample of this research is MSMEs in Banyumas Regency, Central Java, Indonesia. This study uses a Structural Equation Modeling (SEM) analysis tool based on Partial Least Square (PLS) consisting of inner and outer models. This study used a convenience sampling technique and collected 177 respondents. The findings of this study indicate that digital financial literacy and locus of control have a positive and significant effect on the financial behavior and financial performance of MSMEs. Financial behavior also has a positive and significant impact on improving the financial performance of MSMEs. This study's mediation testing results explain that financial behavior can mediate locus of control and digital financial literacy on financial performance. The research results are based on the theory of planned behavior, which states that human behavior can be influenced by individual intentions or motivations and resources in the form of knowledge and skills that can improve the financial performance of MSMEs. This research contributes to providing recommendations for MSMEs, government and financial institutions to improve digital financial literacy and strengthen the locus of control to encourage better financial performance.
Co-Authors Maulida Nurul Innayah Restu Frida Utami Wida Purwidianti