Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal RATIO: Reviu Akuntansi Kontemporer Indonesia
Mirela, Dea
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

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

Found 1 Documents
Search

 1 
Analisa Tingkat Literasi Keuangan dan Sumber Daya Manusia dalam Meningkatkan Manajemen Keuangan UMKM melalui Kinerja Keuangan Mirela, Dea; Junaedi; Riyanti
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol. 7 No. 1 (2026): Vol. 7 No. 1 (2026): Reviu Akuntansi Kontemporer Indonesia
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v7i1.28681

Abstract

This study focuses on exploring how financial ability and human resource quality influence the financial performance of MSMEs, both directly and indirectly thru financial management as a mediating variable. This study applied a quantitative method survey approach with emphasis on primary data from questionnaires distributed to 125 MSME actors. Data analysis employed SPSS statistics with a multiple linear regression model and the sobel mediation test. The research the results show that financial literacy and human resource quality Provides a positive and meaningful contribution to financial performance. Financial management acts as a partialintervening variabel, strengthening the influence of financial literacy and human resources on financial performance. This investigation implies that improving financial ability and the quality of human resources, supported by good financial management practices, can enhance the financial performanceofSMEs.
Co-Authors JUNAEDI Riyanti