LITERASI KEUANGAN SEBAGAI VARIABEL MODERASI DALAM PENGARUH PERSEPSI KEUANGAN TERHADAP PERENCANAAN KEUANGAN

Abstract

Micro, Small and Medium Enterprises (MSMEs) are the pillars of the Indonesian economy that have experienced rapid growth but still face several obstacles that need to be addressed immediately. Therefore, improving financial literacy for MSMEs in Surakarta is crucial to improving their business performance and sustainability. One way to improve business performance is by increasing financial literacy. Individuals with higher financial literacy tend to have more knowledge about financial management, including business financial planning. This research aims to determine the extent to which the level of financial literacy of MSME actors can strengthen attitudes and risk perceptions in business financial management for making appropriate financial planning decisions. The research approach used is quantitative using Structural Equation Modeling (SEM), while the data analysis method used is Partial Least Square (PLS), with research subjects taken from MSME actors under the guidance of the Solo Technopark Science and Technology Regional Technical Service Unit.