Financial attitude and financial performance of export MSMEs: Financial well-being as a mediating

Ratnawati, Ratnawati, Rahman, M. Taufik Noor, Rochayatun, Sulis ORCID: https://orcid.org/0000-0001-5798-7502, Meldona, Meldona ORCID: https://orcid.org/0000-0002-1787-4818 and Rahayu, Yayuk Ngesti (2023) Financial attitude and financial performance of export MSMEs: Financial well-being as a mediating. International Journal of Applied Economics, Finance and Accounting, 16 (1). pp. 77-85. ISSN 2577-767X

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Abstract

This study aims to analyze the effect of financial attitudes on financial well-being and financial performance moreover, it analyses financial well-being to mediate the effect of financial attitudes on MSME financial performance. This is explanatory research with quantitative data analysis method. The unit of analysis is the 112 small and medium sized enterprises (SMEs) in the handicraft industry that export in Banyuwangi Regency. Samples were drawn using saturation and census sampling. Structural Equation Modeling (SEM) analysis, explain that there is a direct effect of financial attitudes on financial well-being and financial performance and financial well-being can mediate the effect of financial attitudes on financial performance. This study concludes that the financial attitude of MSMEs for export handicrafts in Banyuwangi Regency contributes to financial well-being and improving financial performance and financial well-being is able to improve financial performance and is able to mediate the effect of financial attitudes on MSME financial performance. This study’s practical implication is that the export of handicraft (MSMEs) in Banyuwangi Regency need to have a financial attitude to develop a knowledge of personal financial orientation such as the ability to create effective financial planning records.

Item Type:	Journal Article
Keywords:	Financial attitudes, Financial performance, Financial well being, MSMEs, Theory of planned behaviour.
Subjects:	14 ECONOMICS > 1402 Applied Economics > 140207 Financial Economics
Divisions:	Faculty of Economics > Department of Accounting
Depositing User:	Sulis Rochayatun
Date Deposited:	14 Jun 2023 20:06

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