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All Journal Syntax Literate: Jurnal Ilmiah Indonesia Accounting and Management Journal Jutisi: Jurnal Ilmiah Teknik Informatika dan Sistem Informasi Journal of Global Business and Management Review Revitalisasi : Jurnal Ilmu Manajemen Jurnal ABDINUS : Jurnal Pengabdian Nusantara JURNAL ILMIAH FEASIBLE (JIF) Jurnal Ilmiah Wahana Pendidikan Jurnal Manajemen dan Profesional JABI: Jurnal Abdimas Bhakti Indonesia
Fujiasti, Sherry Novalia
Politeknik Negeri Bandung
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The Effect of Financial Literacy on MSME Performance Through Access to Financing Products and Financial Risk Attitude: A Study on Padang Restaurant MSMEs in Bandung City Intan Maharani Putri Setiawan; Mohammad Rizal Gaffar; Sherry Novalia Fujiasti
JURNAL AKUNTANSI DAN MANAJEMEN Vol 10 No 1 (2026): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v10i1.9011

Abstract

Micro, Small, and Medium Enterprises (MSMEs) in the culinary sector play an important role in the economy of Bandung City. However, they continue to face challenges related to financial management, access to financing products, and financial risk-related decision-making. This study aims to analyze the effect of Financial Literacy on MSME Performance through Access to Financing Products and Financial Risk Attitude as mediating variables. This study employed a quantitative approach with an explanatory research method. Primary data were collected by distributing questionnaires to 155 owners or managers of Padang restaurants in Bandung City selected using a purposive sampling technique. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0 software. The results indicate that Financial Literacy has a positive and significant effect on MSME Performance, Access to Financing Products, and Financial Risk Attitude. Access to Financing Products and Financial Risk Attitude also have positive and significant effects on MSME Performance. Furthermore, Access to Financing Products and Financial Risk Attitude significantly mediate the effect of Financial Literacy on MSME Performance, indicating partial mediation. These findings demonstrate that Financial Literacy can improve MSME Performance both directly and indirectly through enhanced access to financing products and a more measured attitude toward financial risk. The findings are expected to provide practical considerations for MSME owners, financial institutions, and the government in supporting the performance improvement of Padang restaurant MSMEs in Bandung City.
Co-Authors Aprianti, Dilla Ardellia, Azahra Sazida Arum, Jasmine Sekar Diputra, Naafi Yudha Fadlhurrohman, Fakhri Jubair Gaffar, Mohammad Rizal Indriana Kurnia Cahyati Intan Maharani Putri Setiawan Lastari, Hidya Indira Mery Adelia Mohammad Rizal Gaffar Nazofatullidya Putri, Alya Natalie Putri, Ivon Sandya Sari Putri, Widya Raharso, Sri RIZQI, IKRA NOVAR Sarah, Ira Siti Sayuti, Abdul Malik Septiana, Vidya Ayu Dwi Sopianti, Sopi Sri Raharso Sri Surjani Tjahjawati Sukmawati, Sheima Tangguh Dwi Pramono Tiorida, Ermina