The role of commitment as a moderator of the influence of financial literacy on the sustainability of MSME Businesses in the Kenjeran Area of Surabaya
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Published:
Jun 30, 2025
Keywords:
Business Sustainability, Commitment, Financial Literacy, Kenjeran, MSMEs
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Articles
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Abstract
The purpose of this study is (1) To examine the influence of financial literacy on the sustainability of MSME businesses. (2) To analyze the role of commitment as a moderator of the relationship between financial literacy and the sustainability of MSME businesses. The research method used is quantitative descriptive research. The population in this study were all MSME actors in the Kenjeran area of Surabaya, totaling 219 people. While the research sample used the Slovin formula with a standard error of 5% of 141 respondents. The data analysis technique used in this study was path analysis using the SPSS program. The results of this study indicate that there is a significant direct influence between financial literacy and the sustainability of MSME businesses in the Kenjeran area, Surabaya, and that the commitment of business actors plays a role in strengthening (moderating) the relationship.
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How to Cite
Pudjowati, J., Wahyuni, S. T., & Setyarti, E. (2025). The role of commitment as a moderator of the influence of financial literacy on the sustainability of MSME Businesses in the Kenjeran Area of Surabaya. Indonesia Accounting Research Journal, 12(4), 219–226. https://doi.org/10.35335/iacrj.v12i4.455
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Cresswell, J. W., Plano-Clark, V. L., Gutmann, M. L., & Hanson, W. E. (2003). Advanced mixed methods research designs. Handbook of Mixed Methods in Social and Behavioral Research.
Dinutistomo, I. A., & Lubis, A. W. (2021). MSME lending and bank efficiency: Evidence from Indonesia. Banks and Bank Systems. https://doi.org/10.21511/bbs.16(3).2021.09
Dr. Riduwan, M. B. A. dan D. E. A. K. (2017). Cara Menggunakan dan Memaknai Path Analysis (Analisis Jalur). In Cara Menggunakan dan Memaknai Path Analysis (Analisis Jalur).
Emiliani, F., Rizqiana, S., Suhandito, R., Muchibbah, N. N., Nurmahfidhoh, R., & Habib, M. A. F. (2021). ANALISIS PEMBERDAYAAN UMKM PADA MASA PANDEMI COVID-19. SOSEBI: Jurnal Penelitian Mahasiswa Ilmu Sosial, Ekonomi, Dan Bisnis Islam. https://doi.org/10.21274/sosebi.v1i1.4929
Eniola, A. A., & Entebang, H. (2021). SME Managers and Financial Literacy. April 2017. https://doi.org/10.1177/0972150917692063
Febriyanti Artika Putri1*, Z. K., , Bagas Widianto Saputra3, A. R. P., & Kurnaedi4, M. I. A. R. (2024). Peran Mahasiswa Dalam Konsultasi Keuangan Untuk Peningkatan Laporan Keuangan UMKM Es Iso Lego. Anggaran : Jurnal Publikasi Ekonomi Dan Akuntansi, 2(2), 368–375. https://doi.org/10.61132/anggaran.v2i2.670
Ferli, O. (2023). Financial Literacy for Better Access to Finance, Financial Risk Attitude, and Sustainability of MSMEs in Indonesia. Jurnal Manajemen. https://doi.org/10.32832/jm-uika.v14i1.9792
Ghozali, I. (2012). Ghozali, Imam. Aplikasi Analisis Multivariate Dengan Program IBM SPSS 21Update PLS Regresi. Semarang: Badan Penerbit Universitas Diponegoro.
Ghozali, I. (2016). Statistik Non-Parametrik: Teori dan Aplikasi dengan Program SPSS. In Universitas Diponegoro. Semarang.
Kurniawan, A., Loekito, L., & Solimun, S. (2016). Power Of Test Path Analysis and Partial Least Square Analysis. CAUCHY. https://doi.org/10.18860/ca.v4i3.3593
Miru, S., & Kaseng, S. (2020). Bottle Neck Point Rattan Industry Cluster Development in Palu City. 18013–18023.
Nanda, R., Pardede, A., Literasi, P., Dan, K., Keuangan, A., Perkembangan, T., Mikro, U., Menengah, K., Yogyakarta, D., & Wafa, Z. (2024). Pengaruh Literasi Keuangan dan Akses Keuangan Terhadap Perkembangan Usaha Mikro Kecil Menengah di Yogyakarta. JPMNT : Jurnal Pengabdian Masyarakat Nian Tana, 2(1), 22–27. https://doi.org/10.59603/jpmnt.v2i1.254
Norušis, M. J. (2012). Ordinal Regression, chapter 4. IBM SPSS Statistics 19 Advanced Statistical Procedures Companion.
Octaviana, Marsiwi, & Ardiana. (2023). The influence of applying balance scorecard to improve MSMEs perfomance in Trenggalek regency. Monex-Journal of Accounting Research, 12(2), 282–296.
Pandoyo, Sofyan, M., & Andrayati, I. (2023). Literasi Keuangan Pelaku Industri Kecil Menengah di Kabupaten magetan. Bussman Journal: Indonesian Journal of Business and Management, 3(1), 329–340. http://bussman.gapenas-publisher.org/index.php/home/article/view/127%0A
Rahayu, S., Diatmika, I. P. G., & Haryadi, W. (2022). Analisis Potensi Wisata Kuliner Dalam Mendukung Perekonomian Umkm Pesisir Saliper Ate Di Kabupaten Sumbawa. Jurnal Riset Kajian Teknologi Dan Lingkungan, 5(1), 01–08. https://doi.org/10.58406/jrktl.v5i1.954
Rajendra, S., & Sembiring, N. (2023). Financial Literacy Impact on Small-Medium Enterprises Development and Sustainability in Indonesia. Asian Journal of Accounting and Finance, 4(4), 21–35. https://doi.org/10.55057/ajafin.2022.4.4.3
Safitri, N., Permadi, I., & Fathussyaadah, E. (2022). Literasi Keuangan Digital, Keberlanjutan Usaha Industri Kecil Dan Menengah Serta Dampaknya Terhadap Kesejahteraan Keuangan. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 6(3), 1203–1214. https://doi.org/10.31955/mea.v6i3.2478
Santoso, S. (2018). Menguasai SPSS versi 25. In PT Elex Media Komputindo.
Singgih, C. T., Galahartlambang, Y., & Firdawati, Y. (2022). Pelatihan Digital Marketing UMKM Kawasan Pondok Pesantren Rejoso Peterongan Jombang: Pelatihan Digital Marketing UMKM Kawasan Pondok Pesantren Rejoso Peterongan Jombang. Jurnal Pengabdian Masyarakat Dan Inovasii, 2(1), 423–425.
Solimun, Fernandes, A. A. R., & Nurjannah. (2017). Metode Statistika Multivariat Pemodelan Persamaan Struktural (SEM) Pendekatan WarpPLS. In Metode Statistika Multivariat Pemodelan Persamaan Struktural (SEM) Pendekatan WarpPLS.
Sugiyono. (2018). Sugiyono Metode Penelitian Kuantitatif Kualitatif. Metode Penelitian Kuantitatif Kualitatif.
Vikaliana, R., Arifin, A. L., Latunreng, W., & Bari, A. (2022). The role of the guarantee industry in strengthening MSMEs in indonesia during pandemic Covid 19. JPPI (Jurnal Penelitian Pendidikan Indonesia). https://doi.org/10.29210/020221644
Wahyuni, H. U. (2020). Analisis Faktor-Faktor yang Mempengaruhi Perkembangan Usaha Mikro Kecil (UMK) di Kabupaten Trenggalek. Jurnal Ilmiah Mahasiswa FEB.
Wooldredge, J. (2021). Path Analysis. In The Encyclopedia of Research Methods in Criminology and Criminal Justice: Volume II: Parts 5-8. https://doi.org/10.1002/9781119111931.ch105
Yuliaty, T., Shafira, C. S., & Akbar, M. R. (2020). Strategi UMKM Dalam Menghadapi Persaingan Bisnis Global. MBIA. https://doi.org/10.33557/mbia.v19i3.1167
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