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.