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All Journal Akuisisi : Jurnal Akuntansi Jurnal Bisnis Darmajaya Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Pengabdian Nasional JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Telaah Bisnis eCo-Fin Jurnal Manajemen, Akuntansi, Ekonomi FINANCE : International Journal Of Management Finance Circular : Jurnal Pendidikan Sosial Dan Ekonomi
Rahayu, Eka Ningsih Puji
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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The Mediating Role of Business Document Readiness between Financial Literacy and BUMDes Effectiveness in Pesawaran Regency Thawap Nasution; Eka Ningsih Puji Rahayu
Finance : International Journal of Management Finance Vol. 3 No. 3 (2026): March
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/finance.v3i3.197

Abstract

This study analyzes the influence of financial literacy on the effectiveness of Village-Owned Enterprises (BUMDes) through the readiness of business documents as a mediator in the context of strengthening village businesses. The study used a mixed methods explanatory sequential design. Quantitative data were obtained from 80 respondents involved in the management or governance of seven BUMDes in Pesawaran Regency, then analyzed using PLS-SEM with SmartPLS 4. The qualitative stage involved 10 core administrators to explain the quantitative results. Financial literacy has a positive effect on the readiness of business documents (β = 0.458; p < 0.001), while the readiness of business documents has a positive effect on the effectiveness of BUMDes (β = 0.506; p < 0.001). The direct effect of financial literacy on effectiveness is not significant (β = 0.022; p = 0.875), but the indirect effect is significant (β = 0.232; p = 0.001). The findings demonstrate indirect-only mediation and emphasize the importance of transforming the financial capabilities of managers into documented, accountable, consistent, and sustainable administrative practices that organizations can use.
Co-Authors Anita Anita Eko Budi Prasetyo Eko Budi Prasetyo Eko Budi Prasetyo Eliyana, Rahmi Harahap, Aderina K Nadisa Theresia Putri Neneng Yanti Andriani Partiwi Partiwi Partiwi Partiwi Partiwi, Partiwi Puspita, Elfa Verda Ramadhana, Satria Nur Rasty Yulia Rosiana Ramadhon Rudy Badrudin Saroh, Watim May Sulistiyana, Edi Tamina, Eko Thawap Nasution Vitra, Vitratin Yuliana Yuliana