THE INFLUENCE OF FINANCIAL LITERACY, ABILITY TO COMPILE FINANCIAL REPORTS, AND USE OF E-COMMERCE ON MSME PERFORMANCE
Abstract
This research aims to analyze (1) the influence of financial literacy on the
performance of SMEs, (2) the influence of financial statement preparation skills on
the performance of SMEs, and (3) the influence of e-commerce usage on the
performance of SMEs.
The study adopted quantitative research with a correlational approach. The research
sample consisted of 137 SME entrepreneurs from Cangkringan District, Sleman
Regency. The Researcher collected data using a questionnaire as the instrument for
data collection. The collected data were analyzed using multiple linear regression
analysis.
The findings of this research revealed that (1) financial literacy had a positive and
significant influence on the performance of SMEs, (2) financial statement
preparation skills did not have a positive and significant influence on the
performance of SMEs, and (3) e-commerce usage had a positive and significant
influence on the performance of SMEs.
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