Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi)
Vol. 4 No. 04 (2026): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi), inpres 2026

The Effect of Financial Literacy, Financial Attitudes, and Financial Inclusion on the Financial Performance of MSMEs Tanete Riattang Bone Regency

Mega Utami (Universitas Muslim Indonesia)
Sri Astuti Mualimin (Universitas Muslim Indonesia)
Mahfudnurnajamuddin (Universitas Muslim Indonesia)
Budiandriani (Universitas Muslim Indonesia)



Article Info

Publish Date
20 Jul 2026

Abstract

This study aims to examine the influence of financial literacy, financial attitudes, and financial inclusion on the financial performance of MSMEs in Tanete Riattang District, Bone Regency.The population in this study includes all Micro, Small, and Medium Enterprises (MSMEs) actors in Tanete Riattang District, Bone Regency, with a total of 1,958 MSME actors. In determining the sample, the researcher used the Slovin formula so that as many as 100 respondents were obtained by simple random sampling technique. This study uses a quantitative approach with a survey method. The data used is primary data obtained through the distribution of a questionnaire with a Likert scale to the respondents. The data analysis method used was multiple linear regression analysis with the help of the SPSS program. The results of the study show that: 1) Financial literacy has a positive and significant effect on the financial performance of MSMEs, 2) Financial attitudes have a positive and significant effect on the financial performance of MSMEs, and 3) Financial inclusion has a positive and significant effect on the financial performance of MSMEs. In addition, simultaneously financial literacy, financial attitudes, and financial inclusion have a significant effect on the financial performance of MSMEs in Tanete Riattang District, Bone Regency.

Copyrights © 2026






Journal Info

Abbrev

marekonomi

Publisher

Subject

Economics, Econometrics & Finance Library & Information Science

Description

Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi) is a journal in the field of Management, Accounting and the Cluster of Economic Sciences with the scope of Development Economics, Accounting, Sharia Economics, Banking, Taxation, Commercial Insurance (Loss), Economic Education, ...