The Contrarian: Finance, Accounting, and Business Research
Vol. 4 No. 1 (2025)

The influence of financial literacy and the ability to prepare financial reports on the financial performance of micro, small and medium enterprises (UMKM) in Matani II District, Tomohon City

Hutabarat, Yeni Rosalina (Unknown)
Tangkau, Jaqueline E.M (Unknown)
Tala, Olifia Yodiawati (Unknown)

Article Info

Publish Date
18 Feb 2025

Abstract

The purpose of this study was to find out how the influence of Financial Literacy and the Ability to Prepare Financial Statements on the Financial Performance of Micro, Small and Medium Enterprises (UMKM) in Matani II District, Tomohon City. This type of research is a quantitative method by processing primary data. The type of sample in this study is purposive sampling. The population and sample in this study are 37. The analysis in this study is multiple linear regression The results of the study show that Financial Literacy does not have a positive and significant effect on the Financial Performance of Micro, Small and Medium Enterprises (UMKM), while the Ability to Prepare Financial Statements has a positive and significant effect on the Financial Performance of Micro, Small and Medium Enterprises (UMKM) in Matani II Village, Tomohon City.

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Journal Info
The Contrarian: Finance, Accounting, and Business Research
Website

Abbrev

cfabr

Publisher

Yayasan Widyantara Nawasena Raharja

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

The Contrarian: Finance, Accounting, and Business Research (CFABR) is a double peer-reviewed journal published by the Yayasan Widyantara Nawasena Raharja. The Contrarian: Finance, Accounting, and Business Research (CFABR) will publish the articles bi-annually. The article submitted to The ...