DETERMINAN KINERJA KEUANGAN UMKM DI JEMBER: PERAN INKLUSI KEUANGAN, LITERASI KEUANGAN, KEMAMPUAN MENYUSUN LAPORAN KEUANGAN, PERILAKU KEUANGAN, DAN PENGELOLAAN MODAL KERJA

LISA, KHARISMATUL LAILI (2025) DETERMINAN KINERJA KEUANGAN UMKM DI JEMBER: PERAN INKLUSI KEUANGAN, LITERASI KEUANGAN, KEMAMPUAN MENYUSUN LAPORAN KEUANGAN, PERILAKU KEUANGAN, DAN PENGELOLAAN MODAL KERJA. Skripsi thesis, Institut Teknologi Dan Sains Mandala Jember.

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Abstract

ABSTRACT This study aims to analyze the influence of Financial Inclusion, Financial Literacy, Ability to Prepare Financial Reports, Financial Behavior, and Working Capital Management on the Financial Performance of MSMEs in Jember. The type of research used is quantitative research. The population in this study was 2,567 MSMEs in Jember with a sample of 100 respondents determined using a purposive sampling method based on the Slovin formula. Data analysis in this study includes data quality testing, classical assumption testing, multiple linear regression analysis, R2 determination testing and hypothesis testing (t-test and F-test). Data collection techniques were carried out through observation, questionnaire distribution and interviews. The results of the study indicate that financial inclusion and financial literacy have a partial effect on the financial performance of MSMEs in Jember, while the ability to prepare financial reports, financial behavior, and working capital management do not have a partial effect. However, simultaneously, the five variables have a significant effect on the financial performance of MSMEs. Based on interviews, MSMEs in Jember have access to formal financial services and a relatively good level of financial literacy. However, their financial record-keeping remains inconsistent, resulting in underutilization of financial reporting information as a basis for business decision-making. This finding suggests that improving technical skills in the preparation and utilization of financial reports is essential for sustainable financial performance improvement. Keywords: MSME actors, financial performance, MSMEs in Jember

Item Type:	Thesis (Skripsi)
Subjects:	H Social Sciences > H Social Sciences (General)
Divisions:	AKUNTANSI-S1
Depositing User:	KARIM BUDIONO
Date Deposited:	17 Apr 2026 07:11
Last Modified:	17 Apr 2026 07:11
URI:	http://repo.itsm.ac.id/id/eprint/1671

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