Business Performance Determinant and The Role of Financial Performance as Mediating Variabel
Abstract
The rapid development of MSMEs has led to high competition for Micro, Small, and Medium Enterprises in Banyumas Regency. This study was conducted to examine the implementation of MSME performance in MSME actors in Banyumas Regency by considering the influence of financial literacy, financial attitudes, financial performance, competition intensity, and government support. This research uses quantitative methods, the sampling technique is stratified, and the number of samples is 198 respondents. This research uses the Smart-PLS analysis method. The results of the analysis show that financial literacy, financial attitudes, financial performance, competition intensity, and government support have a positive and significant effect on MSME performance. The implication resulting from this research is that MSME actors must optimize their business management by improving business performance in these MSMEs.
Keywords: Financial Literacy; Financial Performance; Competitive Intensity; Government Support; Business Performance
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References
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Wahyuni, Sri, and Erna Handayani. 2022. “Earnings Management: An Analysis of Corporate Strategy, Financial Performance, and Audit Quality.” Asian Economic and Financial Review 12(8): 593–603.
Wernerfelt, B. 1984. “A Resource-Based View of the Firm.” Strategic Management Journal 5(2): 171–80.
Wulansari, Nadifah Ayu, and Muhadjir Anwar. 2022. “PENGARUH LITERASI KEUANGAN DAN PENGELOLAAN KEUANGAN USAHA TERHADAP KINERJA KEUANGAN PADA UMKM SEPATU DAN SANDAL DI EKS LOKALISASI DOLLY.” Journal of Syntax Literate 7(3).
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Zahra, S. A., & Covin, J. G. 1995. “Contextual Influences on the Corporate Entrepreneurship-Performance Relationship: A Longitudinal Analysis.” Journal of Business Venturing 10(1): 43–58. doi:10.1016/0883-9026(94)00004-E.
Amagir, A., Groot, W., van den Brink, H. M., & Wilschut, A. 2020. “Financial Literacy of High School Students in the Netherlands: Knowledge, Attitudes, Self-Efficacy, and Behavior.” International Review of Economics Education 34(February): 100185. doi:10.1016/j.iree.2020.100185.
Anom, Latifah, and Abdul Azis Safii. 2022. “Enhancing MSME Performance through Market Sensing Capability, Innovation Capability, and Iconic Ethnic Product Development.” Jurnal Ilmu Manajemen Advantage 6(1): 1–10.
Ardiyani, Komala, and Syafnita Syafnita. 2021. “Peningkatan Kinerja UMKM Ditinjau Dari Model Pengelolaan Keuangan, Sumber Daya Manusia, Strategi Pemasaran, Dukungan Pemerintah Dan Umur Usaha.” Jurnal Ekonomi Dan Bisnis 24(2): 103–11.
Atkinson, Adele, and Flore-Anne Messy. 2012. “Measuring Financial Literacy: Results of the OECD/International Network on Financial Education (INFE) Pilot Study.”
Auh, S., & Menguc, B. 2005. “Balancing Exploration and Exploitation: The Moderating Role of Competitive Intensity.” Journal of Business Research 58(12): 1652–61. doi:10.1016/j.jbusres.2004.11.007.
Barney, J. 1991. “Firm Resources and Sustained Competitive Advantage.” Journal of management 17(1): 99–120.
Bharadwaj, A.S,. 2000. “A RESOURCE-BASED PERSPECTIVE ON INFORMATION TECHNOLOGY CAPABILITY AND FIRM PERFORMANCE: AN EMPIRICAL INVESTIGATION.” MIS Quarterly 24(1): 169–96.
BPS Banyumas. 2023. “UMKM Kabupaten Banyumas.” https://banyumaskab.bps.go.id/id.
Cahya, Agus Dwi, Novita Sari, and Titi Juliani. 2022. “Pengaruh Literasi Keuangan Terhadap Kinerja Usaha Pada UMKM Batik Jumputan Di Kelurahan Tahunan.” BBM (Buletin Bisnis & Manajemen) 8(1): 47–58.
Fitria, Irin, Fransiska Soejono, and Maria Josephine Tyra. 2021. “Literasi Keuangan, Sikap Keuangan Dan Perilaku Keuangan Dan Kinerja UMKM.” Journal of Business and Banking 11(1): 1–15.
Gunawan, Ade, and Hanifa Zihan Safira. 2022. “The Effect of Financial Literature on the Financial Management of MSMES.” International Journal Reglement & Society (IJRS) 3(2): 45–56.
Gunnarsson, Jonas, and Richard Wahlund. 1997. “Household Financial Strategies in Sweden: An Exploratory Study.” Journal of economic psychology 18(2–3): 201–33.
Halim, Abdul. 2020. “Pengaruh Pertumbuhan Usaha Mikro, Kecil Dan Menengah Terhadap Pertumbuhan Ekonomi Kabupaten Mamuju.” Jurnal Ilmiah Ekonomi Pembangunan 1(2): 157–72.
Hanson, Dallas, Michael A Hitt, R Duane Ireland, and Robert E Hoskisson. 2016. Strategic Management: Competitiveness and Globalisation. Cengage AU.
Hermansson, C., & Jonsson, S. 2021. “The Impact of Financial Literacy and Financial Interest on Risk Tolerance.” Journal of Behavioral and Experimental Finance 29: 100450.
Hertadiani, Vitta Whella, and Diyan Lestari. 2021. “Pengaruh Inklusi Keuangan Dan Pengelolaan Keuangan Terhadap Kinerja UMKM Sektor Kuliner Di Jakarta Timur.” KALBISOCIO Jurnal Bisnis Dan Komunikasi 8(2): 19–31.
Hilmawati, Mei Ruli Ninin, and Rohmawati Kusumaningtias. 2021. “Inklusi Keuangan Dan Literasi Keuangan Terhadap Kinerja Dan Keberlangsungan Sektor Usaha Mikro Kecil Menengah.” Nominal Barometer Riset Akuntansi dan Manajemen 10(1): 135–52.
Jansen, Justin J P, Frans A J Van Den Bosch, and Henk W Volberda. 2006. “Exploratory Innovation, Exploitative Innovation, and Performance: Effects of Organizational Antecedents and Environmental Moderators.” Management science 52(11): 1661–74.
Jateng, Dinkop UMKM. 2024. “Jumlah UMKM Jawa Tengah.” https://satudata.dinkop-umkm.jatengprov.go.id/.
Jun, Wen, Waheed Ali, Muhammad Yaseen Bhutto, Hadi Hussain, and Nadeem Akhtar Khan. 2021. “Examining the Determinants of Green Innovation Adoption in SMEs: A PLS-SEM Approach.” European Journal of Innovation Management 24(1): 67–87.
Khalique, M., Bontis, N., Shaari, J. A. N. B., Yaacob, M. R., & Ngah, R. 2018. “Intellectual Capital and Organisational Performance in Malaysian Knowledge-Intensive SMEs.” International Journal of Learning and Intellectual Capital 15(1): 20–36. doi:10.1504/IJLIC.2018.088345.
Kusuma, Melia, Devi Narulitasari, and Yulfan Arif Nurohman. 2022. “Inklusi Keuangan Dan Literasi Keuangan Terhadap Kinerja Dan Keberlanjutan Umkm Disolo Raya.” Among Makarti 14(2).
Matloob, Sheema, Mónica Lorena Sánchez Limón, Halia Mayela Valladares Montemayor, Ali Raza, and Julio Cesar Castanon Rodriguez. 2023. “Does Strategic Change Enhance the Relationship between Firms’ Resources and SMEs Performance in Pakistan?” Sustainability 15(3): 1808.
Medase, K., & Barasa, L. 2019. “Absorptive Capacity, Marketing Capabilities, and Innovation Commercialisation in Nigeria.” European Journal of Innovation Management 22(5): 790–820. doi:10.1108/EJIM-09-2018-0194.
Mogashoa, Katlego, and Vivence Kalitanyi. 2023. “The Influence of Innovativeness on the Financial and Non-Financial Performance of Retail Smes in Tshwane Metropole.” The Journal of Developing Areas 57(4): 271–82.
Mudjiyanti, Rina, Edi Joko Setyadi, Arini Hidayah, Azmi Fitriati, Tri Septin MR, and Rifka Frida Utami. 2024. “Pemberdayaan Perempuan Melalui Penguatan Literasi Keuangan Di Era Digital.” Jurnal Pengabdian Masyarakat Lamin 3(1): 9–14.
Nursal, M Fadhli, Maidani Maidani, Chistophorus Indra Wahyu Putra, Muhammad Richo Rianto, Dinda Nurdianah, and Putri Amanda. 2023. “Peranan Mediasi Inovasi: Pengaruh Orientasi Kewirausahaan, Teknologi, Intensitas Persaingan Terhadap Kinerja Perempuan Muslim Pada UMKM Hasil Olah Melinjo Di Menes Banten.” Jurnal Ilmiah Ekonomi Islam 9(3): 3754–61.
Pramaishella, Nuary Ayu, and Dwi Cahyono. 2018. “Pengaruh Modal Dukungan Pemerintah Dan Kompetensi Sumber Daya Manusia Terhadap Kinerja Usaha Mikro, Kecil Dan Menengah Kecamatan Kencong, Kabupaten Jember.” Prosiding Ekonomi Kreatif di Era Digital 1(1).
Pratama, B. C., Sasongko, K. M., & Innayah, M. N. 2020. “Sharia Firm Value: The Role of Enterprise Risk Management Disclosure, Intellectual Capital Disclosure, and Intellectual Capital.” Shirkah: Journal of Economics and Business 5(1): 101. doi:10.22515/shirkah.v5i1.302.
Pudyastuti, Esty, and Ahmad Saputra. 2021. “Upaya Peningkatan Keunggulan Bersaing Usaha Mikro Kecil Dan Menengah (Umkm) Di Kota Medan Di Masa Pandemi Covid-19.” INOBIS: Jurnal Inovasi Bisnis Dan Manajemen Indonesia 4(3): 437–49.
Putri, Rahma Eka, Goso Goso, Rahmad Solling Hamid, and Imran Ukkas. 2022. “Pengaruh Literasi Keuangan, Financial Technology Dan Inklusi Keuangan Terhadap Kinerja Keuangan Pengusaha Muda.” Owner: Riset dan Jurnal Akuntansi 6(2): 1664–76.
Rita, Maria Rio, and Mohamad Nur Utomo. 2019. “An Entrepreneurial Finance Study: MSME Performance Based on Entrepreneurial and Financial Dimensions.” Jurnal Keuangan Dan Perbankan 23(2): 217–34.
Rusnawati, Rusnawati, and Saharuddin Saharuddin. 2022. “Pengaruh Literasi Keuangan, Perilaku Keuangan Dan Sikap Keuangan Terhadap Kinerja Keuangan Usaha Mikro, Kecil Dan Menengah Di Kota Makassar.” SEIKO: Journal of Management & Business 5(2): 253–61.
Sari, Reza Wulan, and Sri Widodo. 2022. “Pengaruh Literasi Keuangan, Modal Manusia, Dan Financial Technology Terhadap Kinerja UMKM Di Kabupaten Sleman.” Eqien-Jurnal Ekonomi Dan Bisnis 11(02): 411–17.
Saskia, Dita Harinda, and Yulhendri Yulhendri. 2020. “Pengaruh Tingkat Literasi Keuangan Terhadap Pengelolaan Keuangan Pada Pelaku UMKM Binaan Rumah Kreatif BUMN.” Jurnal EcoGen 3(3): 365–74.
Septiani, Risa Nadya, and Eni Wuryani. 2020. “Pengaruh Literasi Keuangan Dan Inklusi Keuangan Terhadap Kinerja UMKM Di Sidoarjo.”
Ulfa, Rumhatun, Novi Puspitasari, and Hadi Paramu. 2024. “THE INTERACTION OF FINANCIAL RISK ATTITUDE ON FINANCIAL LITERACY, FINANCIAL BEHAVIOR, AND FINANCIAL INCLUSION ON THE PERFORMANCE OF MSMES IN JEMBER REGENCY, INDONESIA.”
Wahyuni, Sri, and Erna Handayani. 2022. “Earnings Management: An Analysis of Corporate Strategy, Financial Performance, and Audit Quality.” Asian Economic and Financial Review 12(8): 593–603.
Wernerfelt, B. 1984. “A Resource-Based View of the Firm.” Strategic Management Journal 5(2): 171–80.
Wulansari, Nadifah Ayu, and Muhadjir Anwar. 2022. “PENGARUH LITERASI KEUANGAN DAN PENGELOLAAN KEUANGAN USAHA TERHADAP KINERJA KEUANGAN PADA UMKM SEPATU DAN SANDAL DI EKS LOKALISASI DOLLY.” Journal of Syntax Literate 7(3).
Wuryandini, Endang, Aryan Eka Prastya Nugraha, and David Virna Setiawan. 2023. “PENINGKATAN KINERJA UMKM DI SEMARANG DITINJAU DARI MODEL PENGELOLAAN KEUANGAN, SUMBER DAYA MANUSIA, STRATEGI PEMASARAN, DUKUNGAN PEMERINTAH DAN UMUR USAHA.” JEMB-Jurnal Ekonomi, Manajemen, dan Bisnis 2(1): 63–77.
Yunika, Selvie. 2020. Pengaruh Profitabilitas, Leverage, Likuiditas, Dan Capital Intensity Ratio Terhadap Effective Tax Rate (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2019). https://kc.umn.ac.id/id/eprint/14134.
Zahra, S. A., & Covin, J. G. 1995. “Contextual Influences on the Corporate Entrepreneurship-Performance Relationship: A Longitudinal Analysis.” Journal of Business Venturing 10(1): 43–58. doi:10.1016/0883-9026(94)00004-E.
Published
2025-01-11
How to Cite
SEPTIANINGSIH, Laela et al.
Business Performance Determinant and The Role of Financial Performance as Mediating Variabel.
E-Jurnal Akuntansi, [S.l.], v. 35, n. 4, jan. 2025.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/122732>. Date accessed: 30 apr. 2025.
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