The Influence Of Management Accounting On The Financial Performance Of Msmes: With Financial Literacy As A Moderating Variable
Keywords:
Planning, Cost Control, Budgeting, Decision Making, Financial Literacy, MSME Financial Performance
Abstract
This study aims to analyze the influence of management accounting on the financial performance of MSMEs, with financial literacy as a moderating variable in the culinary sector in East Medan. Using a quantitative approach with a sample of 100 MSMEs selected through purposive sampling, data were collected through questionnaires and analyzed using multiple linear regression and Moderated Regression Analysis (MRA). Partial test results indicate that planning, cost control, budgeting, and decision-making do not significantly influence financial performance independently, but financial literacy has a positive and significant effect. Simultaneously, all variables significantly influence MSME financial performance by 73.1%. The results of the moderation test demonstrate that financial literacy significantly moderates the influence of planning and cost control on financial performance, with the contribution increasing to 84.6% after the addition of moderating variables.
References
Ananda, bN. bA., bAnjali, bF., bSari, bS. bW., bPutri, bA. bE. bS., bFirdaus, bE. bZ., b& bAdiyanto, bM. bR. b(2025). bStrategi bPengambilan bKeputusan bTaktis bdalam bAkuntansi bManajemen buntuk bMeningkatkan bEfisiensi bUMKM b(Studi bkasus bpada bToko bAIS bKamal). bInisiatif: bJurnal bEkonomi, bAkuntansi bDan bManajemen, b4(1), b38–50. bhttps://doi.org/10.30640/inisiatif.v4i1.3449
Ariusta, bN. bD., bGunarianto, bG., b& bFatoni, bI. b(2021). bAnalisis bPengendalian bBiaya bProduksi bDengan bMenggunakan bMetode bBiaya bStandar bPada bCV. bGlobal bCollection. bWidyagama bNational bConference bon bEconomics band bBusiness, bWnceb, b475–488.
Astriwati, bA., b& bYusuf, bY. b(2024). bPengaruh bLiterasi bKeuangan bterhadap bKinerja bKeuangan bUMKM bdi bKota bKendari bdengan bModerasi bModal bSosial. bYUME : bJournal bof bManagement, b7(3), b1379–1389.
Ayem, bS., b& bWahidah, bU. b(2021). bJEMMA b( bJurnal bof bEconomic b, bManagement b, band bAccounting b) bFaktor-Faktor bYang bMempengaruhi bKinerja bKeuangan bUMKM bDi bKota bYogyakarta. bJEMMA b(Jurnal bof bEconomic, bManagement, band bAccounting), b4(1), b1–9.
Badriah, bE., bFaridah, bE., b& bNurwanda, bA. b(2022). bANALISIS bPENGENDALIAN bBIAYA bPRODUKSI bDALAM bUPAYA bMENINGKATKAN bLABA bProduction bCost bControl bAnalysis bin ban bEffort bTo bIncrease bProfit. b5(1), b57–63.
Erfiyana, bE., bIskandar, bJ., b& bHermana, bD. b(2023). bPengaruh bPelaksanaan bKebijakan bRevitalisasi bPasar bTradisional bTerhadap bManajemen bPasar bDalam bMewujudkan bEfektivitas bPendapatan bPedagang bdi bPasar bLimbangan bKabupaten bGarut. bIndonesian bJournal bOf bPublic bAdministration bAnd bManagement, b1(02), b80–88. bhttps://jurnal.pps.uniga.ac.id/index.php/ijpam/article/view/255
Fadillah, bN., bRahayu, bR., bSyaputra, bM. bF., b& bHasni, bH. b(2025). bPENGANGGARAN bMODAL bDALAM bMENINGKATKAN bEFISIENSI bDAN bKELAYAKAN bBISNIS bPADA bUMKM b(STUDI bPADA bTOKO bTEMAN bHIJRAHKU). bJournal bof bInformation bSystems bManagement band bDigital bBusiness b(JISMDB), b2(4), b305–313.
Fatmawati, bM. bN. bR., b& bIndah, bY. b(2020). bBagaimana bDampak bTransaksi bNon bTunai bDan bInflasi bTerhadap bJumah bUang bYang bBeredar. bJRMSI b- bJurnal bRiset bManajemen bSains bIndonesia, b11(1), b130–148. bhttps://doi.org/10.21009/jrmsi.011.1.07
Firoh, bL. bmaghfiroh, b& bSusandini, bA. b(2025). bPeran bLiterasi bKeuangan, bKinerja bKeuangan bDan bFinancial bTechnology bTerhadap bKeberlanjutan bUMKM b(STUDY bUMKM bKABUPATEN bPAMEKASAN). bJurnal bEconomic bResource, b9(1), b397–406. bhttps://doi.org/10.57178/jer.v9i1.2051
Fitria, bI. b(2024). bPENGARUH bLITERASI bKEUANGAN, bSIKAP bKEUANGAN bDAN bPERILAKU bKEUANGAN bTERHADAP bKINERJA bUMKM bDI bKOTA bPALEMBANG. bK&K_JURNAL bMANAJEMEN, b3(1), b545–567.
Hackfort, bS. b(2021). bPatterns bof binequalities bin bdigital bagriculture: bA bsystematic bliterature breview. bSustainability b(Switzerland), b13, b2–18. bhttps://doi.org/10.3390/su132212345
Handayani, bN., bHasanuddin, bH., b& bIdrawahyuni, bI. b(2024). bPengaruh bLiterasi bAkuntansi bDan bPemanfaatkan bSistem bInformasi bAkuntansi bTerhadap bAkurasi bPencatatan bKeuangan b( bStudi bKasus bPada bUMKM bDi bKabupaten bKepulauan bSelayar). bJurnal bEkonomi bBisnis, bManajemen bDan bAkuntansi b(JEBMA), b4(2), b915–925. bhttps://doi.org/10.47709/jebma.v4i2.3958
Harbert, bH., b& bArifin, bA. bZ. b(2025). bPengaruh bKeputusan bKeuangan, bFintech, bdan bInklusi bKeuangan bterhadap bKinerja bUMKM. bJurnal bManajerial bDan bKewirausahaan, b7(2), b389–395. bhttps://doi.org/10.24912/jmk.v7i2.33908
Harianto, bA., bAzman, bN. bS., bFadila, bZ., b& bAyuni, bT. bW. b(2025). bEnhancing bFinancial bDecision-Making bin bSMEs: bThe bRole bof bAccounting bSystems band bHuman bResource bCompetence bin bNorth bMedan. bJournal bof bBusiness bIntegration bCompetitive, b2(1), b1–7. bhttps://doi.org/10.64276/jobic.v2i1.25
Hasanah, bS., bHasanah, bQ., bHurwanani, bD., bAzizah, bZ. bS., bFirmansyah, bA. bR., b& bMu’alimin. b(2025). bPENGAMBILAN bKEPUTUSAN: bKONSEP, bPROSES, bDAN bFAKTOR bYANG bMEMPENGARUHI. bJurnal bEkonomi bManajemen bDan bBisnis, b2(5), b315–321.
Kamal, bB., bUtami, bE. bU. bS., b& bZamami, bN. b(2021). bFaktor-Faktor byang bMempengaruhi bKeputusan bPenggunaan bOjek bOnline bdi bKota bTegal bpada bMasa bPandemi bCovid b19. bJurnal bAkuntansi bIndonesia, b10(2), b111–128. bhttps://doi.org/10.30659/jai.10.2.111-128
Mubaroq, bH., b& bKurniawan, bD. b(2015). bPengaruh bGaya bKepemimpinan bTransformasional bTerhadap bEfektivitas bOrganisasi bMelalui bPengambilan bKeputusan. bPaper bKnowledge b. bToward ba bMedia bHistory bof bDocuments, b3(April), b49–58.
Muhyadi, bM. b(2015). bTeknik bPengambilan bKeputusan. bIn bEfisiensi b- bKajian bIlmu bAdministrasi b(Vol. b3, bIssue b2). bhttps://doi.org/10.21831/efisiensi.v3i2.3796
Mutmainah, bI. bN. b(2019). bPENGARUH bLITERASI bKEUANGAN bDAN bPERENCANAAN bKEUANGAN bTERHADAP bKINERJA bUMKM b(USAHA bMIKRO bKECIL bDAN bMENENGAH). bIn bChemical bReviews. bUNIVERSITAS bPENDIDIKAN bINDONESIA.
Ningtyas, bN. bP. bA., bWidiastuti, bC. bT., b& bNastiti, bP. bR. b(2025). bPENGARUH bLITERASI bKEUANGAN bDAN bPERENCANAAN bKEUANGAN bTERHADAP bPENGELOLAAN bKEUANGAN bDENGAN bKINERJA bKEUANGAN bSEBAGAI bVARIABEL bINTERVENING bPADA bUMKM bKULINER bSTUDI bKASUS bDI bKECAMATAN bDEMAK. bJab, b11(02), b215–231.
Novia bDayanthi, bM. bR., b& bSujana, bE. b(2024). bPengaruh bSistem bInformasi bAkuntansi, bInklusi bKeuangan bdan bPengendalian bBiaya bterhadap bKinerja bKeuangan bpada bUsaha bMikro bKecil bdan bMenengah b(UMKM) bdi bKecamatan bBuleleng. bJurnal bIlmiah bAkuntansi bDan bHumanika, b14(3), b402–413.
Purwanti, bP., bAlkhandari, bT., bAngraeni, bI. bA., b& bIntinsa, bS. bN. b(2025). bPenggunaan bAnalisis bAnggaran bsebagai bAlat bPerencanaan bdan bPengendalian bKeuangan bdalam bPerusahaan. bJurnal bIlmiah bManajemen bDan bKewirausahaan, b4(2), b657–665. bhttps://doi.org/10.55606/jimak.v4i2.4692
Rahmawati, bY. bI., bHafid, bR., bMahmud, bM., bMoonti, bU., b& bPanigoro, bM. b(2023). bPengaruh bFinancial bLiteracy bTerhadap bPengelolaan bKeuangan bMahasiswa bRantau. bJournal bof bEconomic band bBusiness bEducation, b1(3), b145–157. bhttps://doi.org/10.37479/jebe.v1i3.21416
Ramadhan, bR., bPratama, bA. bD., b& bKusumastuti, bR. b(2023). bPenerapan bAkuntansi bManajemen bpada bUsaha bMikro bKecil bdan bMenengah b(UMKM) : bMADU bAKASIA bASLI. bTrending: bJurnal bManajemen bDan bEkonomi, b2(1), b01–08. bhttps://doi.org/10.30640/trending.v2i1.1881
Rochmah, bN., bHudiwinarsih, bG., b& bMustafida, bN. b(2023). bAnalisis bFaktor bDeterminan bKinerja bKeuangan bUMKM bBinaan bDesa bGiri. bJournal bof bCulture bAccounting band bAuditing, b2(2), b39. bhttps://doi.org/10.30587/jcaa.v2i2.6867
Sani, bN., b& bParamita, bV. bS. b(2024). bLiterasi bKeuangan bSebagai bVariabel bModerasi b( bStudi bPada bInvestor bGenerasi bZ bJawa bBarat b). bEquilibrium, b13(1), b134–147.
Sendjaja, bG., bSyahroni, bM., bPratama, bR. bF., bNashrullah, bZ., b& bSuherman, bU. b(2025). bAnalisis bPengambilan bKeputusan bDalam bKendala bDi bUmkm bSumber bBarokah. bJurnal bRiset bManajemen bDan bEkonomi, b3(3), b45–53. bhttps://doi.org/10.61722/jiem.v4i1.8114
Setyorini, bN. b(2023). bPENGARUH bKEMAMPUAN bLITERASI bAKUNTANSI bDAN bKEMAMPUAN bMANAJERIAL bTERHADAP bKINERJA bKEUANGAN bUMKM bDI bKOTA bMADYA bYOGYAKARTA.
Susilo, bJ., bAnisma, bY., b& bSyofyan, bA. b(2022). bPENGARUH bLITERASI bKEUANGAN, bINKLUSI bKEUANGAN, bDAN bINOVASI bTERHADAP bKINERJA bUMKM. bJurnal bKajian bAkuntansi bDan bBisnis bTerkini, b3(1), b1–10.
Triagita, bA., b& bTan, bE. b(2025). bJurnal bAkuntansi bdan bManajemen bPraktik bmanajemen bkeuangan bpada bkinerja busaha bmikro-kecil, bdan bperbedaan bperan bgender. bJurnal bAkuntansi bDan bManajemen, b22(2), b167–186. bhttps://doi.org/10.36406/jam.v22i2.232
Wahyuni bSaputri, bF., bR, bN., bAz-Zahra, bN., bWahab, bW. bC. bK., b& bIslamia, bI. b(2025). bPENYUSUNAN bANGGARAN bEFEKTIF bUMKM: bSTUDI bPADA bUMKM bALPOKAT bKOCOK bNAWAR bDRINK. bJurnal bIlmu bAkuntansi bDan bKeuangan, b4(1), b8–17.
Yanto, bF. bA. b(2021). bANALISIS bKINERJA bKEUANGAN bUSAHA bMIKRO bKECIL bDAN bMENENGAH b(UMKM) bRUMAH bSULAM bCAHAYA bBORDIR bKOTA bBUKITTINGGI.
Yudianto, bA. b(2023). bANALISIS bPERENCANAAN bKEUANGAN bPADA bKELOMPOK bUSAHA bMIKRO, bKECIL, bDAN bMENENGAH b(UMKM) bDI bKOTA bAMUNTAI. bSekolah bTinggi bIlmu bAdministrasi bAmuntai, bAdministrasi bBisnis, b5(1), b1–11.
Ariusta, bN. bD., bGunarianto, bG., b& bFatoni, bI. b(2021). bAnalisis bPengendalian bBiaya bProduksi bDengan bMenggunakan bMetode bBiaya bStandar bPada bCV. bGlobal bCollection. bWidyagama bNational bConference bon bEconomics band bBusiness, bWnceb, b475–488.
Astriwati, bA., b& bYusuf, bY. b(2024). bPengaruh bLiterasi bKeuangan bterhadap bKinerja bKeuangan bUMKM bdi bKota bKendari bdengan bModerasi bModal bSosial. bYUME : bJournal bof bManagement, b7(3), b1379–1389.
Ayem, bS., b& bWahidah, bU. b(2021). bJEMMA b( bJurnal bof bEconomic b, bManagement b, band bAccounting b) bFaktor-Faktor bYang bMempengaruhi bKinerja bKeuangan bUMKM bDi bKota bYogyakarta. bJEMMA b(Jurnal bof bEconomic, bManagement, band bAccounting), b4(1), b1–9.
Badriah, bE., bFaridah, bE., b& bNurwanda, bA. b(2022). bANALISIS bPENGENDALIAN bBIAYA bPRODUKSI bDALAM bUPAYA bMENINGKATKAN bLABA bProduction bCost bControl bAnalysis bin ban bEffort bTo bIncrease bProfit. b5(1), b57–63.
Erfiyana, bE., bIskandar, bJ., b& bHermana, bD. b(2023). bPengaruh bPelaksanaan bKebijakan bRevitalisasi bPasar bTradisional bTerhadap bManajemen bPasar bDalam bMewujudkan bEfektivitas bPendapatan bPedagang bdi bPasar bLimbangan bKabupaten bGarut. bIndonesian bJournal bOf bPublic bAdministration bAnd bManagement, b1(02), b80–88. bhttps://jurnal.pps.uniga.ac.id/index.php/ijpam/article/view/255
Fadillah, bN., bRahayu, bR., bSyaputra, bM. bF., b& bHasni, bH. b(2025). bPENGANGGARAN bMODAL bDALAM bMENINGKATKAN bEFISIENSI bDAN bKELAYAKAN bBISNIS bPADA bUMKM b(STUDI bPADA bTOKO bTEMAN bHIJRAHKU). bJournal bof bInformation bSystems bManagement band bDigital bBusiness b(JISMDB), b2(4), b305–313.
Fatmawati, bM. bN. bR., b& bIndah, bY. b(2020). bBagaimana bDampak bTransaksi bNon bTunai bDan bInflasi bTerhadap bJumah bUang bYang bBeredar. bJRMSI b- bJurnal bRiset bManajemen bSains bIndonesia, b11(1), b130–148. bhttps://doi.org/10.21009/jrmsi.011.1.07
Firoh, bL. bmaghfiroh, b& bSusandini, bA. b(2025). bPeran bLiterasi bKeuangan, bKinerja bKeuangan bDan bFinancial bTechnology bTerhadap bKeberlanjutan bUMKM b(STUDY bUMKM bKABUPATEN bPAMEKASAN). bJurnal bEconomic bResource, b9(1), b397–406. bhttps://doi.org/10.57178/jer.v9i1.2051
Fitria, bI. b(2024). bPENGARUH bLITERASI bKEUANGAN, bSIKAP bKEUANGAN bDAN bPERILAKU bKEUANGAN bTERHADAP bKINERJA bUMKM bDI bKOTA bPALEMBANG. bK&K_JURNAL bMANAJEMEN, b3(1), b545–567.
Hackfort, bS. b(2021). bPatterns bof binequalities bin bdigital bagriculture: bA bsystematic bliterature breview. bSustainability b(Switzerland), b13, b2–18. bhttps://doi.org/10.3390/su132212345
Handayani, bN., bHasanuddin, bH., b& bIdrawahyuni, bI. b(2024). bPengaruh bLiterasi bAkuntansi bDan bPemanfaatkan bSistem bInformasi bAkuntansi bTerhadap bAkurasi bPencatatan bKeuangan b( bStudi bKasus bPada bUMKM bDi bKabupaten bKepulauan bSelayar). bJurnal bEkonomi bBisnis, bManajemen bDan bAkuntansi b(JEBMA), b4(2), b915–925. bhttps://doi.org/10.47709/jebma.v4i2.3958
Harbert, bH., b& bArifin, bA. bZ. b(2025). bPengaruh bKeputusan bKeuangan, bFintech, bdan bInklusi bKeuangan bterhadap bKinerja bUMKM. bJurnal bManajerial bDan bKewirausahaan, b7(2), b389–395. bhttps://doi.org/10.24912/jmk.v7i2.33908
Harianto, bA., bAzman, bN. bS., bFadila, bZ., b& bAyuni, bT. bW. b(2025). bEnhancing bFinancial bDecision-Making bin bSMEs: bThe bRole bof bAccounting bSystems band bHuman bResource bCompetence bin bNorth bMedan. bJournal bof bBusiness bIntegration bCompetitive, b2(1), b1–7. bhttps://doi.org/10.64276/jobic.v2i1.25
Hasanah, bS., bHasanah, bQ., bHurwanani, bD., bAzizah, bZ. bS., bFirmansyah, bA. bR., b& bMu’alimin. b(2025). bPENGAMBILAN bKEPUTUSAN: bKONSEP, bPROSES, bDAN bFAKTOR bYANG bMEMPENGARUHI. bJurnal bEkonomi bManajemen bDan bBisnis, b2(5), b315–321.
Kamal, bB., bUtami, bE. bU. bS., b& bZamami, bN. b(2021). bFaktor-Faktor byang bMempengaruhi bKeputusan bPenggunaan bOjek bOnline bdi bKota bTegal bpada bMasa bPandemi bCovid b19. bJurnal bAkuntansi bIndonesia, b10(2), b111–128. bhttps://doi.org/10.30659/jai.10.2.111-128
Mubaroq, bH., b& bKurniawan, bD. b(2015). bPengaruh bGaya bKepemimpinan bTransformasional bTerhadap bEfektivitas bOrganisasi bMelalui bPengambilan bKeputusan. bPaper bKnowledge b. bToward ba bMedia bHistory bof bDocuments, b3(April), b49–58.
Muhyadi, bM. b(2015). bTeknik bPengambilan bKeputusan. bIn bEfisiensi b- bKajian bIlmu bAdministrasi b(Vol. b3, bIssue b2). bhttps://doi.org/10.21831/efisiensi.v3i2.3796
Mutmainah, bI. bN. b(2019). bPENGARUH bLITERASI bKEUANGAN bDAN bPERENCANAAN bKEUANGAN bTERHADAP bKINERJA bUMKM b(USAHA bMIKRO bKECIL bDAN bMENENGAH). bIn bChemical bReviews. bUNIVERSITAS bPENDIDIKAN bINDONESIA.
Ningtyas, bN. bP. bA., bWidiastuti, bC. bT., b& bNastiti, bP. bR. b(2025). bPENGARUH bLITERASI bKEUANGAN bDAN bPERENCANAAN bKEUANGAN bTERHADAP bPENGELOLAAN bKEUANGAN bDENGAN bKINERJA bKEUANGAN bSEBAGAI bVARIABEL bINTERVENING bPADA bUMKM bKULINER bSTUDI bKASUS bDI bKECAMATAN bDEMAK. bJab, b11(02), b215–231.
Novia bDayanthi, bM. bR., b& bSujana, bE. b(2024). bPengaruh bSistem bInformasi bAkuntansi, bInklusi bKeuangan bdan bPengendalian bBiaya bterhadap bKinerja bKeuangan bpada bUsaha bMikro bKecil bdan bMenengah b(UMKM) bdi bKecamatan bBuleleng. bJurnal bIlmiah bAkuntansi bDan bHumanika, b14(3), b402–413.
Purwanti, bP., bAlkhandari, bT., bAngraeni, bI. bA., b& bIntinsa, bS. bN. b(2025). bPenggunaan bAnalisis bAnggaran bsebagai bAlat bPerencanaan bdan bPengendalian bKeuangan bdalam bPerusahaan. bJurnal bIlmiah bManajemen bDan bKewirausahaan, b4(2), b657–665. bhttps://doi.org/10.55606/jimak.v4i2.4692
Rahmawati, bY. bI., bHafid, bR., bMahmud, bM., bMoonti, bU., b& bPanigoro, bM. b(2023). bPengaruh bFinancial bLiteracy bTerhadap bPengelolaan bKeuangan bMahasiswa bRantau. bJournal bof bEconomic band bBusiness bEducation, b1(3), b145–157. bhttps://doi.org/10.37479/jebe.v1i3.21416
Ramadhan, bR., bPratama, bA. bD., b& bKusumastuti, bR. b(2023). bPenerapan bAkuntansi bManajemen bpada bUsaha bMikro bKecil bdan bMenengah b(UMKM) : bMADU bAKASIA bASLI. bTrending: bJurnal bManajemen bDan bEkonomi, b2(1), b01–08. bhttps://doi.org/10.30640/trending.v2i1.1881
Rochmah, bN., bHudiwinarsih, bG., b& bMustafida, bN. b(2023). bAnalisis bFaktor bDeterminan bKinerja bKeuangan bUMKM bBinaan bDesa bGiri. bJournal bof bCulture bAccounting band bAuditing, b2(2), b39. bhttps://doi.org/10.30587/jcaa.v2i2.6867
Sani, bN., b& bParamita, bV. bS. b(2024). bLiterasi bKeuangan bSebagai bVariabel bModerasi b( bStudi bPada bInvestor bGenerasi bZ bJawa bBarat b). bEquilibrium, b13(1), b134–147.
Sendjaja, bG., bSyahroni, bM., bPratama, bR. bF., bNashrullah, bZ., b& bSuherman, bU. b(2025). bAnalisis bPengambilan bKeputusan bDalam bKendala bDi bUmkm bSumber bBarokah. bJurnal bRiset bManajemen bDan bEkonomi, b3(3), b45–53. bhttps://doi.org/10.61722/jiem.v4i1.8114
Setyorini, bN. b(2023). bPENGARUH bKEMAMPUAN bLITERASI bAKUNTANSI bDAN bKEMAMPUAN bMANAJERIAL bTERHADAP bKINERJA bKEUANGAN bUMKM bDI bKOTA bMADYA bYOGYAKARTA.
Susilo, bJ., bAnisma, bY., b& bSyofyan, bA. b(2022). bPENGARUH bLITERASI bKEUANGAN, bINKLUSI bKEUANGAN, bDAN bINOVASI bTERHADAP bKINERJA bUMKM. bJurnal bKajian bAkuntansi bDan bBisnis bTerkini, b3(1), b1–10.
Triagita, bA., b& bTan, bE. b(2025). bJurnal bAkuntansi bdan bManajemen bPraktik bmanajemen bkeuangan bpada bkinerja busaha bmikro-kecil, bdan bperbedaan bperan bgender. bJurnal bAkuntansi bDan bManajemen, b22(2), b167–186. bhttps://doi.org/10.36406/jam.v22i2.232
Wahyuni bSaputri, bF., bR, bN., bAz-Zahra, bN., bWahab, bW. bC. bK., b& bIslamia, bI. b(2025). bPENYUSUNAN bANGGARAN bEFEKTIF bUMKM: bSTUDI bPADA bUMKM bALPOKAT bKOCOK bNAWAR bDRINK. bJurnal bIlmu bAkuntansi bDan bKeuangan, b4(1), b8–17.
Yanto, bF. bA. b(2021). bANALISIS bKINERJA bKEUANGAN bUSAHA bMIKRO bKECIL bDAN bMENENGAH b(UMKM) bRUMAH bSULAM bCAHAYA bBORDIR bKOTA bBUKITTINGGI.
Yudianto, bA. b(2023). bANALISIS bPERENCANAAN bKEUANGAN bPADA bKELOMPOK bUSAHA bMIKRO, bKECIL, bDAN bMENENGAH b(UMKM) bDI bKOTA bAMUNTAI. bSekolah bTinggi bIlmu bAdministrasi bAmuntai, bAdministrasi bBisnis, b5(1), b1–11.
Published
2026-05-07
How to Cite
Ruth Natalie Sinaga, Angel Aprianti Hutabarat, Benny Rojeston Marnaek Nainggolan, & Dokman Marulitua Situmorang. (2026). The Influence Of Management Accounting On The Financial Performance Of Msmes: With Financial Literacy As A Moderating Variable. International Journal of Economics, Business and Innovation Research, 5(03), 1435-1457. https://doi.org/10.63922/ijebir.v5i03.3481
.png)
Contact Person +6282139474255
Email : ijebir@citakonsultindo.or.id / editor.ijebir@gmail.com
