PENGARUH LITERASI KEUANGAN DAN FINANCIAL TECHNOLOGY TERHADAP KINERJA UMKM DENGAN INKLUSI KEUANGAN SEBAGAI VARIABEL MEDIASI DI KOTA PEKANBARU

Septiana Srinandini (Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Riau)
Wira Ramashar (Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Riau)
Dian Puji Puspita Sari (Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Riau)

Jurnal Akuntansi Kompetif
Vol. 9 No. 3 (2026): Transformasi Akuntansi dan Keuangan: Digitalisasi, Kepatuhan Pajak, Tata Kelola

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in economic growth; however, increasing numbers have not been matched by improvements in business performance. Low financial literacy, limited financial technology utilization, and restricted access to financial services challenge culinary MSMEs in Pekanbaru City. This study analyzes the effects of financial literacy and financial technology on MSME performance, with financial inclusion as a mediating variable. A quantitative approach was employed using primary data from questionnaires distributed to 100 culinary MSME owners through purposive sampling. Data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS 4.0. The results show that financial literacy and financial technology have no significant direct effects on MSME performance. However, both positively and significantly affect financial inclusion, which significantly improves MSME performance and mediates their effects. These findings indicate that improving MSME performance requires strengthening financial inclusion through enhanced financial literacy and financial technology utilization