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All Journal Equivalent : Journal of Economic, Accounting and Management
Dewi Sartika
Universitas Bina Darma, Palembang, South Sumatera
Economics, Econometrics & Finance

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Determinants Of Bos Fund Management On The Productivity Of Smk Performance With Financial Management Effectiveness As A Mediation Variable Meidytha Puti Sabrina; Dewi Sartika
Equivalent : Journal of Economic, Accounting and Management Vol. 4 No. 1 (2026): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v4i1.1601

Abstract

This study aims to analyze the influence of planning the use of School Operational Assistance (BOS) funds, implementation and distribution of BOS funds, and managerial competence on the productivity of Vocational High School (SMK) performance in Palembang City with the effectiveness of financial management as a mediating variable. This study uses a quantitative approach with a survey method on 20 public and private vocational high schools in Palembang City with a total of 100 respondents consisting of principals, school treasurers, school committees, and teachers directly involved in BOS fund management, with a saturated sampling technique. Data were collected through a questionnaire using a Likert scale and analyzed using the Partial Least Square–Structural Equation Modeling (PLS-SEM) method. The results of the study indicate that planning the use of BOS funds, implementation and distribution of BOS funds, and managerial competence have a positive and significant effect on the effectiveness of financial management, and the effectiveness of financial management also has a positive and significant effect on the productivity of SMK performance. In addition, the effectiveness of financial management is proven to be able to mediate the influence of planning the use of BOS funds, implementation and distribution of BOS funds, as well as managerial competence on the productivity of SMK performance, so that increasing the productivity of SMK performance can be achieved through planned, targeted management of BOS funds, and supported by strong managerial competence.
The Influence Of Financial Technology (Fintech) On The Performance Of Msmes In Palembang City, Mediated By Financial Literacy Indah Diana; Dewi Sartika; Sulaiman Helmi; Fitriasuri
Equivalent : Journal of Economic, Accounting and Management Vol. 4 No. 1 (2026): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v4i1.1609

Abstract

The development of financial technology (fintech) provides significant opportunities for Micro, Small, and Medium Enterprises (MSMEs) to improve their business performance. However, optimal fintech utilization is strongly influenced by the level of financial literacy of MSMEs. This study aims to analyze the influence of financial technology on the performance of MSMEs in Palembang City, with financial literacy as a mediating variable. The research method used a quantitative approach, collecting data through questionnaires from 100 MSMEs in Palembang City. The data analysis technique used path analysis or Structural Equation Modeling (SEM). The results show that financial technology has a positive and significant effect on MSME performance. In addition, financial technology also has a positive effect on financial literacy, and financial literacy has been proven to have a positive effect on MSME performance. Financial literacy can significantly mediate the influence of financial technology on MSME performance. These findings indicate that improving the financial literacy of MSMEs is crucial for the effective use of fintech and optimal impact on business performance. This research is expected to serve as a reference for the government and stakeholders in formulating policies for developing MSMEs based on financial technology.
Co-Authors Fitriasuri Indah Diana Meidytha Puti Sabrina Sulaiman Helmi