Abstract
MSME is a form of business in Indonesia. This large number of businesses has a high influence on Indonesia. The main purpose was to determine the relationship between financial literacy on MSME performance in Surabaya City. The study was used 73 data MSME owners in Surabaya City. Cluster and purposive sampling techniques were used to select a sample. Data was collected using structured questionnaires. Validity and reliability techniques are used to test the consistency of the indicators and analytical techniques. Descriptive statistics was used to analyze the data, and data was presented in the form of tables, pictures, and percentages. Inferential statistics is used to test hypotesis. The findings are indicative of a significant effect of bookkeeping literacy, debt literacy, and budgeting literacy on MSME performance. It is recommended that MSME owner to improve the ability make and manage cash management
Highlights
ABSTRAK Usaha Mikro Kecil Menengah (UMKM) adalah bentuk bisnis di Indonesia
MSME is a form of business in Indonesia
This large number of businesses has a high influence on Indonesia
Summary
Volume 8 Number 1 Mei - Oktober 2018 pp. 59 – 70 dikatakan bahwa UMKM merupakan pendorong yang penting dalam pembangunan ekonomi. Oleh karena itu penelitian pengaruh literasi keuangan terhadap kinerja UMKM di Surabaya ini penting untuk dilaksanakan karena dapat membantu pengelola UMKM untuk meningkatkan JBB keuntungan usaha. Kemudian dalam konteks pencatatan laporan keuangan pada UMKM Chepngetich (2016) melakukan penelitian dengan hasil yang menunjukkan bahwa literasi pencatatan laporan keuangan memiliki pengaruh yang signifikan terhadap kinerja. Berdasarkan uraian tersebut, maka dalam penelitian ini dapat di-rumuskan hipotesis sebagai berikut: Hipotesis 2 : Literasi pencatatan laporan keuangan berpengaruh terhadap kinerja UMKM. Variabel Penelitian Variabel penelitian yang digunakan dalam penelitian ini meliputi variabel dependen yaitu kinerja dan variabel independen ter-diri dari literasi pencatatan laporan keuangan, literasi pengelolaan hutang serta literasi penyusunan anggaran. Alat Analisis Untuk menguji pengaruh antara literasi pencatatan laporan keuangan, literasi pengelolaan hutang serta literasi penysusunan anggaran terhadap kinerja UMKM di wilayah Surabaya dan sekitarnya menggunakan model regresi logistik (Logistic Regression Analysis).
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