Pengaruh Literasi Keuangan, Akses Permodalan Dan Kemampuan Akuntansi Terhadap Kinerja Keuangan UMKM

This study examines the relationship between financial literacy, access to capital sources, and accounting competence and the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Telukjambe Timur District, Karawang Regency. A quantitative method was employed, using primary data collected via questionnaires distributed to 100 MSME owners selected through purposive sampling. Data analysis was conducted using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) approach via SmartPLS, while joint analysis was performed using multiple linear regression. The results indicate that financial literacy and accounting competence have a positive and significant impact on MSME financial performance, whereas access to capital did not show a significant effect. However, the three variables were found to have a significant simultaneous impact on MSME financial performance. These findings suggesta need to enhance financial literacy and accounting competence through education and training initiatives to support the improvement of MSME financial performance.

Keywords: financial literacy, access to capital, accounting skills, financial performance, MSMEs