Published: 2026-07-01

Analisis Kemampuan Menyusun Laporan Keuangan, Literasi Keuangan, Inklusi Keuangan terhadap Kinerja Keuangan UMKM

DOI: 10.35870/emt.v10i3.6653

Eko Cahyo Mayndarto
  • Eko Cahyo Mayndarto: Universitas Tama Jagakarsa
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Abstract

Low financial literacy in utilizing financial applications or limited access to capital illustrates the real conditions of MSMEs in South Jakarta. This study aimed to analyze the ability to prepare financial reports, financial literacy, and financial inclusion on the financial performance of MSMEs in South Jakarta. MSME financial performance is a crucial factor in maintaining business sustainability amidst the competition and dynamics of the urban economy. The research method used a quantitative method to collect data using a questionnaire distributed to MSMEs in South Jakarta. The sample size was 93 respondents. The data were analyzed using multiple linear regression analysis to test the influence of each independent variable on financial performance. The partial results indicate that the ability to prepare financial reports, financial literacy, and financial inclusion have a significant positive influence on MSME financial performance. The Adj. R2 obtained a value of 59.6%. From the results, the ability to prepare financial reports, financial literacy, and financial inclusion simultaneously have a significant positive influence on financial performance. These results indicate that if financial understanding is improved, financial recording and reporting skills, as well as financing for financial services can encourage more effective and sustainable business management.

Keywords

MSME Financial Performance; Ability To Prepare Financial Reports; Financial Literacy; Financial Inclusion

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How to Cite

Mayndarto, E. C. (2026). Analisis Kemampuan Menyusun Laporan Keuangan, Literasi Keuangan, Inklusi Keuangan terhadap Kinerja Keuangan UMKM. Jurnal EMT KITA, 10(3), 1737-1745. https://doi.org/10.35870/emt.v10i3.6653
Article Information

This article has been peer-reviewed and published in the Jurnal EMT KITA. The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 10 No. 3 (2026)

  • Section: Articles

  • Published: 2026-07-01

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Author Biographies
Eko Cahyo Mayndarto, Universitas Tama Jagakarsa
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Universitas Tama Jagakarsa, Kota Administrasi Jakarta Selatan, DKI Jakarta, Indonesia.

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