Pengaruh Literasi Keuangan Dan Inklusi Keuangan Terhadap Kemampuan Pencatatan Keuangan UMK Penjual Es Kopi Susu Kekinian Di Kota Jambi

Kharisma Hastuti; M Maulana Hamzah

doi:10.35896/jse.v8i1.1485

Kharisma Hastuti UIN Sulthan Thaha Saifuddin Jambi
M Maulana Hamzah UIN Sulthan Thaha Saifuddin Jambi

DOI: https://doi.org/10.35896/jse.v8i1.1485

Keywords: financial literacy, financial inclusion, financial recording, MSEs, iced milk coffee.

Abstract

This study aims to analyze the influence of financial literacy and financial inclusion on the financial recording capabilities of Micro and Small Enterprises (MSEs) selling contemporary iced milk coffee in Jambi City. The study employs a quantitative, associative research approach. Data were collected via questionnaires distributed to 80 respondents selected through purposive sampling. Data analysis was conducted using IBM SPSS Statistics 27, encompassing validity tests, reliability tests, regression assumption tests, multiple linear regression, t-tests, F-tests, and the determination of the coefficient of determination. The results indicate that financial literacy, when considered individually, does not have a significant effect on financial recording capabilities (significance value of 0.188). Conversely, financial inclusion has a positive and significant effect on financial recording capabilities, with a regression coefficient of 0.581 and a significance value of less than 0.001. Simultaneously, financial literacy and financial inclusion significantly influence financial recording capabilities, with an F-value of 14.993 and a significance value of less than 0.001. The coefficient of determination is 0.280, indicating that the two independent variables account for 28% of the variation in financial recording capabilities, while the remaining 72% is explained by factors outside the research model. This study underscores the importance of optimizing access to financial services, coupled with the strengthening of simple bookkeeping practices, to support more organized and accountable financial management within MSEs.

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