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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Hita Akuntansi dan Keuangan
Putu Cita Ayu
Univesitas Hindu Indonesia
Economics, Econometrics & Finance

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Influence Literacy Finance and Inclusion Finance To Sustainability Performance of MSMEs in Denpasar City With Behavior Finance As an Intervening Variable Ni Putu Trisna Windika Pratiwi; Cokorda Gde Bayu Putra; Ni Ketut Muliati; Putu Cita Ayu; Ni Putu Yeni Yuliantari
Jurnal Ilmiah Akuntansi & Bisnis Vol 10 No 2 (2025)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v10i2.7311

Abstract

Recession economy is threats faced by many countries , esp after various turmoil economy global Which happen in a number of decade Lastly , the sustainability of Micro , Small, and Medium Enterprises (MSMEs) is key in support economy local , especially in the middle global challenges such as predicted recession occurred in 2025. Research This aim for analyze influence financial literacy and financial inclusion to performance sustainability of MSMEs with financial behavior as intervening variable. population in study This is MSME actors who run business in Denpasar City with amount 32,776 units business. method taking samples in research This is probability sampling with technique Proportionate Stratified Random sampling ie techniques used when population have members / elements that are not homogeneous and stratified in a way proportional , with amount sample as many as 100 MSME actors in Denpasar City . Method data analysis used in study This that is apply method Structural Equation Model based Partial Least Square (PLS) with help SmartPLS. Research results state that in a way partial financial literacy and financial inclusion influential positive and significant to financial behavior. In terms of partial financial literacy, financial inclusion, and financial behavior influential positive and significant to performance sustainability of MSMEs. For effect mediation, results study state that financial behavior capable mediate influence financial literacy and financial inclusion to performance sustainability of MSMEs.
Pengaruh Literasi Keuangan dan Persepsi Risiko terhadap Keputusan Investasi Mahasiswa Universitas Hindu Indonesia I Putu Ananta Adnyana Putra; Ni Wayan Alit Erlina Wati; Putu Cita Ayu
Hita Akuntansi dan Keuangan Vol. 7 No. 2 (2026): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/st6ea174

Abstract

Rapid technological advancements and easy access to digital financial services have driven a significant increase in investment interest among college students. This study aims to examine the influence of financial literacy and risk perception on investment decisions among students at the Indonesian Hindu University using the Theory of Planned Behavior framework. The study employed a quantitative method with a sample of 90 accounting students selected through purposive sampling. Data were analyzed using multiple linear regression in SPSS version 23. The results indicate that financial literacy (X1) has a negative and significant effect, while risk perception (X2) has a positive and significant effect on investment decisions. Financial literacy does not necessarily guarantee students’ willingness to engage in direct investment practices. However, on the other hand, risk perception actually encourages students to make more informed investment decisions.
Co-Authors Cokorda Gde Bayu Putra I Putu Ananta Adnyana Putra Ni Ketut Muliati Ni Putu Trisna Windika Pratiwi Ni Putu Yeni Yuliantari Ni Wayan Alit Erlina Wati