Electronic Theses and Dissertation

Penelitian ini bertujuan untuk menguji pengaruh financial knowledge dan financial attitude terhadap kinerja umkm kota banda aceh, serta menguji peran moderasi islamic religiosity pada kedua hubungan tersebut. pendekatan penelitian yang digunakan adalah kuantitatif dengan metode survei menggunakan instrumen kuesioner yang terdiri dari 36 item pernyataan. populasi penelitian adalah pelaku umkm kota banda aceh yang berjumlah 34.464 unit, dengan sampel sebanyak 117 responden yang dipilih melalui teknik purposive sampling. data dianalisis menggunakan partial least squares structural equation modeling (pls-sem) melalui perangkat lunak smartpls. hasil penelitian menunjukkan bahwa financial knowledge dan financial attitude masing-masing berpengaruh positif dan signifikan terhadap kinerja umkm, dengan financial attitude memiliki pengaruh yang lebih besar dibandingkan financial knowledge. sementara itu, islamic religiosity tidak terbukti memoderasi pengaruh financial knowledge maupun financial attitude terhadap kinerja umkm. ketidakterbuktinya peran moderasi tersebut dijelaskan melalui efek langit-langit (ceiling effect) yang muncul akibat tingginya homogenitas religiusitas responden dalam ekosistem syariah formal banda aceh, sehingga variasi yang diperlukan untuk mendeteksi efek interaksi tidak tersedia secara memadai.

This study aims to examine the influence of Financial Knowledge and Financial Attitude on SME Performance in Banda Aceh, as well as to test the moderating role of Islamic Religiosity on both relationships. A quantitative research approach was employed using a survey method with a questionnaire instrument comprising 36 statement items. The study population consisted of 34,464 SME operators in Banda Aceh, with a sample of 117 respondents selected through purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS SEM) via SmartPLS software. The results indicate that Financial Knowledge and Financial Attitude each have a positive and significant influence on SME Performance, with Financial Attitude demonstrating a greater effect compared to Financial Knowledge. However, Islamic Religiosity was not proven to moderate the influence of either Financial Knowledge or Financial Attitude on SME Performance. The absence of a moderating effect is explained through a ceiling effect arising from the high homogeneity of religiosity among respondents within Banda Aceh's formal Islamic governance ecosystem, where insufficient variance precluded the detection of meaningful interaction effects.