<![CDATA[Purpose — This study aims to analyze the impact of financial literacy, financial inclusion and financial reporting skills on the financial performance of MSMEs in Gresik Regency. Design/methodology/approach — This quantitative study collected data through a questionnaire administered to MSME operators registered with the Gresik Regency Office of Cooperatives, Micro-enterprises, Industry and Trade for 2021–2024. The study used stratified random sampling and included 113 respondents. The study analyzed data using multiple linear regression in SPSS version 27. Findings — Financial literacy, financial inclusion, and financial reporting skills positively affect MSME financial performance in Gresik Regency. Business owners with a good understanding of finance are better able to manage their financial resources and make business decisions. Easier access to formal financial services helps MSMEs secure financing and use various financial services to develop their businesses. Financial reporting skills also help monitor business performance, evaluate results, and develop targeted plans. Practical implications — Improved financial literacy, access to formal financial services and financial reporting skills are key factors in supporting the improvement and sustainability of MSMEs’ financial performance. Originality/value — This study integrates the Theory of Planned Behavior (TPB) with financial literacy, financial inclusion, and financial reporting skills into a single model to evaluate MSMEs' financial performance in Gresik Regency. Paper type — Research Article.]]>
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