THE INFLUENCE OF FINANCIAL LITERACY AND FINANCIAL MANAGEMENT ON THE FINANCIAL PERFORMANCE OF MICRO-SMES IN THE FOOD AND BEVERAGE SECTOR IN MARITENGNGAE DISTRICT, SIDENRENG RAPPANG REGENCY

Authors

  • Wilda Damaiyanti Universitas Ichsan Sidenreng Rappang
  • Haeril Haeril Universitas Ichsan Sidenreng Rappang
  • Yustika Nur Universitas Ichsan Sidenreng Rappang

DOI:

https://doi.org/10.61912/jeinsa.v5i1.522

Keywords:

Financial Literacy, Financial Management, Financial Performance, Micro SMEs

Abstract

This study is motivated by the low financial performance of micro SMEs, which is influenced by suboptimal financial literacy and financial management. This research uses the Theory of Financial Behavior, which explains that financial behavior is formed through understanding and habits in managing daily finances, as reflected in financial decision-making. The purpose of this study is to determine the effect of financial literacy and financial management on the financial performance of micro SMEs. This study uses a quantitative method with a descriptive correlational approach. Data were collected through Likert-scale questionnaires from 99 respondents. Instrument testing includes validity and reliability tests, followed by data conversion using the Method of Successive Interval (MSI) and normality testing. Data analysis was conducted using path analysis to determine partial and simultaneous effects among variables. The results show that partially, financial literacy does not have a significant effect on financial performance with a contribution of 1.10%, and financial management also does not have a significant effect with a contribution of 0.20%. Simultaneously, both variables do not have a significant effect with a contribution of 1.30%. Overall, financial literacy and financial management have not been able to significantly improve the financial performance of micro SMEs.

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Published

2026-06-30

How to Cite

Damaiyanti, W. ., Haeril, H., & Nur, Y. . (2026). THE INFLUENCE OF FINANCIAL LITERACY AND FINANCIAL MANAGEMENT ON THE FINANCIAL PERFORMANCE OF MICRO-SMES IN THE FOOD AND BEVERAGE SECTOR IN MARITENGNGAE DISTRICT, SIDENRENG RAPPANG REGENCY . Jurnal Ekonomi Ichsan Sidenreng Rappang, 5(1), 929–946. https://doi.org/10.61912/jeinsa.v5i1.522

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Vol. 5 No. 1 (2026): hal

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