Journal of Management, Economic, and Accounting
Vol. 5 No. 2 (2026): April

The Effect Of Financial Literacy On The Performance Of Smes Through Financial Behaviour As A Mediating Variable In Sianjur Mulamula Sub-District, Samosir Regency

Sihombing, Ebit Joy Daniel (Unknown)
Sari, Pipit Buana (Unknown)
Hasibuan, Aulia Rahman Hakim (Unknown)



Article Info

Publish Date
30 Apr 2026

Abstract

This study aims to examine and determine the relationship between financial literacy and MSME performance through financial behavior as a mediating variable in Sianjur Mulamula District, Samosir Regency. This study uses primary data sources and collects information through questionnaire observations and quantitative models using a Likert scale and sampling 75 MSME actors as respondents The results of the study explain that: 1) financial literacy variable on MSME performance. Thus that financial literacy partially has a significant effect on MSME performance proving that financial literacy plays an important role in improving MSME performance, the results of this research hypothesis are accepted. 2) financial literacy variable on financial behavior as a mediating. Thus that financial literacy has a significant effect on financial behavior and is able to be a mediating variable, the results of this research hypothesis are accepted/supported. 3) financial behavior variable is able to mediate the performance of MSMEs. Thus, financial behavior is able to mediate and have a significant positive influence on the performance of MSMEs, the results of this research hypothesis are accepted. 4) Financial literacy variables on MSME performance through financial behavior as a mediating variable. Financial behavior is very good at mediating and has a significant influence on financial behavior on MSME performance. The results of this research hypothesis are accepted/supported.

Copyrights © 2026






Journal Info

Abbrev

JMEA

Publisher

Subject

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

Description

Journal of Management, Economic, and Accounting is a peer-reviewed journal. JMEA invites academics and researchers who do original research in the fields of economics, management, and accounting, including but not limited to: Management Science Marketing Financial management Human Resource ...