Pengaruh Literasi Keuangan dan Inklusi Keuangan terhadap Pengelolaan Keuangan Pelaku UMKM di Makale Kabupaten Tana Toraja

This study aims to analyze the effect of financial literacy and financial inclusion on the financial management of Micro, Small, and Medium Enterprises (MSMEs) in Makale District. Sound financial management is an important factor for the sustainability and growth of MSMEs; therefore, an empirical examination of the factors influencing it is necessary. This study employs a quantitative approach using a survey method. Data analysis is conducted through multiple linear regression with the assistance of SPSS statistical software version 26. The research population includes all MSME actors in Makale District, with a sample of 88 respondents selected using a random sampling technique to ensure equal participation opportunities. The independent variables in this study are financial literacy and financial inclusion, while the dependent variable is MSME financial management. The results indicate that financial literacy has a positive and significant partial effect on MSME financial management. This finding suggests that the better MSME actors understand financial concepts and practices, the better their ability to manage business finances. In contrast, financial inclusion does not have a significant partial effect on financial management. However, financial literacy and financial inclusion simultaneously have a significant effect on financial management. The coefficient of determination of 69.3% indicates that most of the variation in MSME financial management can be explained by these two variables. This study concludes that improving financial literacy is a key factor in enhancing MSME financial management.