Indonesian Journal Accounting (IJAcc)
Vol 3 No 2 (2022): Indonesian Journal Accounting (IJAcc)

Analisis Perilaku Pengelolaan Keuangan UMKM Selama Pandemi COVID-19

Meri Mayang Sari (Universitas Raharja)
Desy Apriani (Universitas Raharja)
Nitia Inggarwati (Universitas Raharja)

Article Info

Publish Date
18 Aug 2022

Abstract

This study aims to determine the effect of financial literacy variables on the financial management behavior of SMEs. The research sample amounted to 100 respondents, namely MSMEs in the Kutabumi area. To obtain the data needed, the researcher distributed questionnaires to respondents using Partial Least Square (PLS) analysis and probability sampling method. This study shows that: (1) Financial literacy has no significant effect on the financial management behavior of MSMEs in the Kutabumi area during the COVID-19 pandemic, (2) MSME income in the Kutabumi area has a significant effect on MSME financial management behavior during the Covid-19 pandemic.

Copyrights © 2022




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Full PDF
338.253 KB
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Indonesian Journal Accounting (IJAcc)
Website

Abbrev

ijacc

Publisher

UNIVERSITAS RAHARJA

Subject

Economics, Econometrics & Finance

Description

IJAcc (Indonesian Journal Accounting) is a peer-reviewed journal published by Department of Accounting, Faculty of Economics and Business, Universitas Raharja twice a year (February and August). JAKBI aims to publish articles in the field of accounting and business that provide the significant ...