DETERMINATION OF FINANCIAL LITERACY THROUGH FINANCIAL KNOWLEDGE AND FINANCIAL ATTITUDE TOWARDS THE FINANCIAL MANAGEMENT OF UMKM BUSINESSES IN PARI CITY VILLAGE, PANTAI CERMIN DISTRICT, SERDANG BEDAGAI REGENCY

  • Maya Macia Sari Universitas Pembangunan Panca Budi
  • Pipit Buana Sari Universitas Pembangunan Panca Budi
  • Syahrial Hasanuddin Pohan Universitas Pembangunan Panca Budi

Abstract

This study aims to determine  and analyze the influence of financial literacy through financial knowledge and financial attitude on the financial management of UMKM in Pari City Village, Pantai Cermin District, Serdang Bedagai Regency. The benefits of this research for the community of UMKM actors  are expected to increase  scientific knowledge in the field of financial management, especially managing UMKM finances. This research is an associative study  with a total sample of 30 UMKM actors. The type of  data used in this study is primary data, namely by conducting interviews and questionnaires using  the likert measurement scale. The data analysis technique of this study used  multiple linear regression analysis with the SPSS version 25 program. The results of this study show that partially and simultaneously the variables of financial knowledge  and financial attitude have a positive and significant effect on financial management.  The percentage of influence of these variables is 70.9%.

Author Biographies

Maya Macia Sari, Universitas Pembangunan Panca Budi

Management Department

Pipit Buana Sari, Universitas Pembangunan Panca Budi

Management Department

Syahrial Hasanuddin Pohan, Universitas Pembangunan Panca Budi

Management Department

References

Arianti, F. B. (2020). Pengaruh Pendapatan, Karir, dan Pengalaman Kerja Terhadap Literasi Keuangan. Jurnal Manajemen Dan Keuangan, Volume 3(Issue 2), 288–302. http://openjournal.unpam.ac.id/index.php/SNU/article/view/7703/4996

Astuty, A. E. (2019). Pengaruh Kompetensi Aparatur, Sistem Pengendalian Internal, Penyajian Laporan Keuangan, Aksesibilitas, dan Peran Perangkat Desa Terhadap Akuntabilitas Pengelolaan Dana Desa (Studi Empiris Pada Desa se-Kecamatan Muntilan). Ekonomi Dan Bisnis. Universitas Muhammadiyah Magelang. http://eprintslib.ummgl.ac.id/213/1/14.0102.0103_Bab1%2CBab2%2CBab3%2CBab5%2CDaftar%20Pustaka.pdf

Atkinson, A., & Messy, F. A. (2012). Measuring Financial Literacy. Journal of Consumer Affairs, Volume 44(Issue 2), 296–316. https://www.oecd-ilibrary.org/finance-and-investment/measuring-financial-literacy_5k9csfs90fr4-en

Besri, A. A. (2018). Pengaruh Financial Attitude, Financial Knowledge dan Locus of Control terhadap Financial Management Behavior Mahasiswa S-1 Fakultas Ekonomi Universitas Islam Indonesia Yogyakarta. Jurnal Ekonomi. Universitas Islam Indonesia, 1–19. https://dspace.uii.ac.id/handle/123456789/10847

Bhushan, P., & Medury, Y. (2013). Financial Literacy and Its Determinants. International Journal of Engineering, Business and Enterprise Applications (IJEBEA), Volume 4(Issue 2), 155–160. https://www.researchgate.net/publication/264355562_Financial_literacy_and_its_determinants

Brigham, E. F., & Joel F. Houston. (2018). Dasar-Dasar Manajemen Keuangan Buku 1, Terjemahan oleh Novietha Indra Sallama dan Febriany Kusumastuti (Edisi 14). Salemba Empat. https://opac.perpusnas.go.id/DetailOpac.aspx?id=1186849

DITJEN Perbendaharaan Kementerian Keuangan Mendukung Presidensi #G20INDONESIA. (2022). Ekosistem Fiskal untuk Kebangkitan UMKM. Majalah Treasury Indonesia. https://djpb.kemenkeu.go.id/portal/en/berita/lainnya/pengumuman/129-berita/nasional/3848-kontribusi-umkm-perempuan-dukung-presidensi-g20-indonesia.html

Haekal, F. (2021). Pengaruh Literasi Keuangan Terhadap Pengelolaan Keuangan UMKM Di Kota Palopo. Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah Palopo, 168–183. http://repository.umpalopo.ac.id/1756/1/JURNAL%20PENGARUH%20LITERASI%20KEUANGAN%20TERHADAP%20PENGELOLAAN%20KEUANGAN%20UMKM%20DI%20KOTA%20PALOPO.pdf

Laily, N. (2013). Pengaruh Literasi Keuangan terhadap Perilaku Mahasiswa dalam Mengelola Keuangan. Journal of Accounting and Bussines Education, Volume(Issue 4). http://journal.um.ac.id/index.php/jabe/article/view/6042

Layyinaturrobaniyah, & Muizu, W. O. Z. (2017). Pendampingan Pengelolaan Keuangan Usaha Mikro Di Desa Purwadadi Barat Dan Pasirbungur Kabupaten Subang. Jurnal Pendidikan Ekonomi Dan Bisnis (PEKBIS), Volume 9(Issue 2), 91–103. https://pekbis.ejournal.unri.ac.id/index.php/JPEB/article/view/4419

Lubis, A. N., Sadalia, I., Fachrudin, K. A., & Meiza, J. (2013). Pelaku Investor Keuangan. USU Press. https://repository.usu.ac.id/bitstream/handle/123456789/58683/Buku%20Perilaku%20Investor%20Keuangan.pdf?sequence=8&isAllowed=y

Pratiwi, K. A., & Sulistyowati, A. (2022). Pengaruh Financial Knowledge, Income dan Financial Attitude Terhadap Pengelolaan Keuangan Pada Masa Pandemi Covid-19. Jurnal Ilmiah Akuntansi Dan Manajemen (JIAM), Volume 18(Issue 1), 36–48. http://www.ejurnal.ubharajaya.ac.id/index.php/JIAM/article/view/1054

Purba et al. (2021). The Effect of Cash Turnover and Accounts Receivable Turnover on Return on Asset. Indonesian College of Economics. http://repository.stei.ac.id/3376/2/11160560462_FITRIANY%20PURBA_JURNAL%20INGGRIS%20.pdf

Pusporini, P. (2020). Pengaruh Tingkat Literasi Keuangan terhadap Pengelolaan Keuangan pada Pelaku UMKM Kecamatan Cinere, Depok. Jurnal Ilmu Manajemen Terapan, Volume 2(Issue 1), 58–69. https://dinastirev.org/JIMT/article/view/315/206

Rumbianingrum, W., & Wijayangka, C. (2018). Pengaruh Literasi Keuangan terhadap Pengelolaan Keuangan UMKM. Jurnal Manajemen Bisnis (ALMANA), Volume 2(Issue 3), 156–164. https://www.neliti.com/id/publications/284281/pengaruh-literasi-keuangan-terhadap-pengelolaan-keuangan-umkm

Silvy, M., & Yulianti, N. (2013). Sikap Pengelola Keuangan Dan Perilaku Perencanaan Investasi Keluarga Di Surabaya. Journal of Business and Banking, Volume 3(Issue 1), 57–68. https://journal.perbanas.ac.id/index.php/jbb/article/view/254/198

Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif, dan R&D: Vol. Volume 53. CV Alfabeta. https://library.nusaputra.ac.id/index.php?p=show_detail&id=1629

Surhayani, S., & Yahya, A. (2021). Pengaruh Literasi Keuangan, Tingkat Pendidikan, Pendapatan Dan Sikap Keuangan Terhadap Perilaku Pengelolaan Keuangan (Studi Kasus UMKM Kabupaten Bekasi). 1–27. https://ecampus.pelitabangsa.ac.id/pb/AmbilLampiran?ref=38055&jurusan=&jenis=Item&usingId=false&download=false&clazz=ais.database.model.file.LampiranLain

Suryanto. (2017). Pola Perilaku Keuangan Mahasiswa Di Perguruan Tinggi. Jurnal Ilmu Politik Dan Komunikasi, Volume VII(Issue 1), 11–20. https://ojs.unikom.ac.id/index.php/jipsi/article/view/328/296

Winerungan, O. , L. (2013). Sosialisasi Perpajakan, Pelayanan Fiskus Dan Sanksi Perpajakan Terhadap Kepatuhan WPOP Di KPP Manado Dan KPP Bitung. Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi (EMBA), Volume 1(Issue 3), 960–970. https://ejournal.unsrat.ac.id/index.php/emba/article/view/2301/1855
Published
2022-11-20
How to Cite
SARI, Maya Macia; SARI, Pipit Buana; POHAN, Syahrial Hasanuddin. DETERMINATION OF FINANCIAL LITERACY THROUGH FINANCIAL KNOWLEDGE AND FINANCIAL ATTITUDE TOWARDS THE FINANCIAL MANAGEMENT OF UMKM BUSINESSES IN PARI CITY VILLAGE, PANTAI CERMIN DISTRICT, SERDANG BEDAGAI REGENCY. Proceeding International Conference of Science Technology and Social Humanities, [S.l.], v. 1, p. 23-30, nov. 2022. Available at: <https://jurnal.pancabudi.ac.id/index.php/icesshi/article/view/4369>. Date accessed: 21 nov. 2024.