Salsabila, Fitri Nadia (2026) Pengaruh Literasi Keuangan, Transparansi Pengelolaan Usaha, dan Pengendalian Internal Terhadap Kinerja Keuangan UMKM di Kecamatan Menganti Kabupaten Gresik. Undergraduate thesis, UPN Veteran Jawa Timur.
![[img]](https://repository.upnjatim.ac.id/style/images/fileicons/text.png) |
Text (Cover)
Cover.pdf Download (793kB) |
|
Text (Bab 1)
BAB I.pdf Download (361kB) |
|
Text (Bab 2)
BAB II.pdf Restricted to Repository staff only until 20 July 2028. Download (391kB) |
|
Text (Bab 3)
BAB III.pdf Restricted to Repository staff only until 20 July 2028. Download (334kB) |
|
Text (Bab 4)
BAB IV.pdf Restricted to Repository staff only until 20 July 2028. Download (426kB) |
|
Text (Bab 5)
BAB V.pdf Download (211kB) |
|
Text (Daftar Pustaka)
Daftar Pustaka.pdf Download (262kB) |
|
Text (Lampiran)
Lampiran.pdf Restricted to Repository staff only until 20 July 2028. Download (681kB) |
Abstract
This study aims to analyze the influence of financial literacy, business management transparency, and internal control on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in the culinary sector in Menganti District, Gresik Regency. The study employed a quantitative approach using primary data obtained through a questionnaire. The population consisted of 398 registered culinary-sector MSMEs, with a sample of 80 respondents selected using the simple random sampling method based on the Slovin formula. Data were analyzed using multiple linear regression with SPSS. The results show that: (1) financial literacy has a positive and significant effect on MSME financial performance (t=8.842; sig.=0.000); (2) business management transparency has a positive and significant effect on MSME financial performance (t=2.503; sig.=0.014); (3) internal control has a positive and significant effect on MSME financial performance (t=2.477; sig.=0.015); and (4) simultaneously, the three variables have a significant effect on MSME financial performance (F=167.947; sig.=0.000). The Adjusted R Square value of 0.864 indicates that 86.4% of the variation in MSME financial performance can be explained by these three independent variables. These findings confirm that strengthening financial literacy, implementing business management transparency, and applying internal control in an integrated manner contribute significantly to improving the financial performance of culinary-sector MSMEs.
| Item Type: | Thesis (Undergraduate) | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Fitri Nadia Salsabila | ||||||||
| Date Deposited: | 20 Jul 2026 06:35 | ||||||||
| Last Modified: | 20 Jul 2026 06:35 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/56586 |
Actions (login required)
 |
View Item |