Pametni financijski potezi: Uloga financijske pismenosti i uključenosti u poboljšanju uspješnosti malih i srednjih poduzeća u Indoneziji
DOI:
https://doi.org/10.15291/oec.4721Ključne riječi:
financijska pismenost, financijska uključenost, ponašanje u financijskom upravljanju, financijski rezultati, mikro, mala i srednja poduzećaSažetak
Više od 60 % BDP-a Indonezije dolazi od mikro, malih i srednjih poduzeća (MSME-a), koja zapošljavaju značajan postotak radne snage u različitim industrijama. No, unatoč njihovom značajnom doprinosu, mnoga MSME-a suočavaju se s poteškoćama u pristupu formalnim financijskim uslugama i upravljanju financijama. Glavne prepreke njihovom rastu i održivosti su niska financijska pismenost i ograničena financijska uključenost. Niska financijska uključenost i financijska pismenost ometaju upravljanje i financijske rezultate MSME-a. Ovim se istraživanjem nastoji ispitati kako financijska uključenost i financijska pismenost utječu na financijske rezultate MSME-a u regiji Zapadnoj Nusa Tenggari (NTB) kroz prakse financijskog upravljanja. Korištena je kvantitativna metodologija istraživanja uz primjenu tehnike modeliranja strukturnih jednadžbi metodom najmanjih kvadrata (PLS-SEM). Podaci su prikupljeni anketiranjem 100 MSME-a u NTB-u. Rezultati su pokazali da financijska uključenost i financijska pismenost pozitivno i značajno utječu na ponašanje u financijskom upravljanju. Financijsko upravljanje i financijska uključenost pozitivno i značajno utječu na financijske rezultate. Međutim, financijska pismenost ima značajan negativan utjecaj na financijske rezultate. Ovaj je odnos posredovan praksama financijskog upravljanja.
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