The Influence of Financial Literacy, Accounting Knowledge, and Fintech Usage on MSME Perfomance in Batam City

Abstract

This study aims to analyze the influence of financial literacy, accounting knowledge, and fintech usage on MSME performance in Batam City. Using a quantitative research approach, data were collected from 856 MSMEs across 4 sub-districts (Batu Aji, Bengkong, Batam Kota, and Lubuk Baja), with a sample of 100 MSMEs selected through simple random sampling. The analysis results indicate that the variables of financial literacy, accounting knowledge, and fintech usage significantly influence MSME performance both simultaneously and partially. These findings suggest that enhancing financial literacy, accounting knowledge, and fintech adoption can improve MSME performance in Batam.