Authors :
Andi Asti Handayani; Muhammad Azis; Muhammad Hasan
Volume/Issue :
Volume 8 - 2023, Issue 8 - August
Google Scholar :
https://bit.ly/3TmGbDi
Scribd :
http://tinyurl.com/5n8dhdy9
DOI :
https://doi.org/10.5281/zenodo.8317771
Abstract :
The main problem in this study is related to
significant obstacles to the performance growth of small
and medium enterprises (SMEs), namely the lack of
knowledge, skills, attitudes and awareness to overcome
and direct their organization's finances in a way that is
tough, transparent and professional. More specifically,
this research will focus on examining financial literacy
and financial management in terms of accounting and
management. The indicators that will be studied in this
study include 4 aspects, namely; (1) Financial Knowledge
which consists of Knowledge of taxes, investments and the
advantages and disadvantages of debt, (2) Financial
behavior which consists of planning and realization of the
budget, (3) Ability to manage finances which consists of
making journals, making financial records, preparing
financial reports, and (4) Financial performance which
consists of liquidity ratios, solvency and profitability.
The research method used in this study is a
descriptive survey method, which is a research method
that takes a sample from a population and uses a
questionnaire as a data collection tool. In this study, data
and information were collected from respondents using a
questionnaire. After the data is obtained, the results will
be presented descriptively and at the end of the research
an overview of the facts, characteristics and relationships
between symptoms will be analyzed with explanatory
research. Surveys are carried out by making observations
to obtain clear information about a particular problem in
a study. The research is carried out extensively and tries
to find results that can be used immediately for an action
that is descriptive in nature, namely describing things
that contain facts whose function is to formulate and
describe what happened.
The main problem in this study is related to
significant obstacles to the performance growth of small
and medium enterprises (SMEs), namely the lack of
knowledge, skills, attitudes and awareness to overcome
and direct their organization's finances in a way that is
tough, transparent and professional. More specifically,
this research will focus on examining financial literacy
and financial management in terms of accounting and
management. The indicators that will be studied in this
study include 4 aspects, namely; (1) Financial Knowledge
which consists of Knowledge of taxes, investments and the
advantages and disadvantages of debt, (2) Financial
behavior which consists of planning and realization of the
budget, (3) Ability to manage finances which consists of
making journals, making financial records, preparing
financial reports, and (4) Financial performance which
consists of liquidity ratios, solvency and profitability.
The research method used in this study is a
descriptive survey method, which is a research method
that takes a sample from a population and uses a
questionnaire as a data collection tool. In this study, data
and information were collected from respondents using a
questionnaire. After the data is obtained, the results will
be presented descriptively and at the end of the research
an overview of the facts, characteristics and relationships
between symptoms will be analyzed with explanatory
research. Surveys are carried out by making observations
to obtain clear information about a particular problem in
a study. The research is carried out extensively and tries
to find results that can be used immediately for an action
that is descriptive in nature, namely describing things
that contain facts whose function is to formulate and
describe what happened.
