CD Skripsi
Pengaruh Inklusi Keuangan, Literasi Keuangan Dan Kemampuan Menyusun Laporan Keuangan Terhadap Kinerja Keuangan Umkm Dengan Teknologi Informasi Sebagai Variabel Pemoderasi ( Studi Pada Umkm Kota Dumai)
ABSTRACT
This study aims to examine and analyze: (1) the effect of financial inclusion on financial performance, (2) the effect of financial literacy on financial performance, (3) the effect of the ability to prepare financial statements on financial performance, (4) the effect of financial inclusion , financial literacy and ability to prepare financial reports using information technology as a moderating variable. The population in this study are all MSME actors in Dumai City that we can reach. In this study, the sample obtained was 230 respondents using the convenience sampling method. This study uses primary data by distributing questionnaires. The analytical method used in this research is SEM-Partial Least Square (PLS) with SmartPLS version 3.0 application. The results of this study indicate that 1) financial inclusion and financial literacy affect financial performance, 2) the ability to prepare financial reports does not affect the financial performance of MSMEs in Dumai City, 3) Information Technology is able to moderate financial inclusion, financial literacy and the ability to prepare financial reports on performance. finance.
Keywords : Financial Inclusion, Financial Literacy, Ability to Prepare Financial Reports, Financial Performance, Information Technology.
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