Pengaruh Pendapatan, Pengetahuan Keuangan, dan Kepribadian Terhadap Perilaku Manajemen Keuangan pada UMKM di Kabupaten Sidenreng Rappang
Published:
2026-07-25Downloads
Abstract
This study aims to analyze the influence of income, financial knowledge, and personality on the financial management behavior of MSMEs in Sidenreng Rappang Regency, South Sulawesi Province. This study uses a quantitative approach with a causal associative design. The research sample consisted of 43 owners or main managers of MSMEs selected through purposive sampling based on the criteria that the business has been running for at least one year and the respondents are directly involved in financial decision-making. Data were collected using a closed-ended questionnaire with a five-level Likert scale and analyzed using multiple linear regression via SPSS. Because the normality of the residuals was not fully met, the robustness of the coefficients was checked through a nonparametric bootstrap of 10,000 replications. The results showed that income had a positive and significant effect on financial management behavior (β = 0.284; p = 0.030). Financial knowledge also had a positive and significant effect and was the most dominant variable (β = 0.500; p = 0.001). Personality had a positive direction of influence, but was not statistically significant (β = 0.167; p = 0.181). Simultaneously, all three variables significantly influenced financial management behavior (F = 44.700; p < 0.001) with a coefficient of determination (R²) of 0.775. Bootstrap results continued to support the influence of income and financial knowledge, but did not support the influence of personality. These findings indicate that strengthening financial knowledge and income management needs to be a priority in developing MSMEs, while discipline, responsibility, self-control, accuracy, and consistency continue to play a role as supporting factors.
Keywords:
Income Financial Knowledge Personality Financial Management BehaviorReferences
Adomako, S., Danso, A., & Ofori Damoah, J. (2016). The moderating influence of financial literacy on the relationship between access to finance and firm growth in Ghana. Venture Capital, 18(1), 43–61. https://doi.org/10.1080/13691066.2015.1079952
Al Kholilah, N., & Iramani, R. (2013). Studi financial management behavior pada masyarakat Surabaya. Journal of Business & Banking, 3(1), 69–80. https://doi.org/10.14414/jbb.v3i1.255
Allgood, S., & Walstad, W. B. (2016). The effects of perceived and actual financial literacy on financial behaviors. Economic Inquiry, 54(1), 675–697. https://doi.org/10.1111/ecin.12255
Badan Pusat Statistik Kabupaten Sidenreng Rappang. (2024).
Perkembangan IHK Kabupaten Sidenreng Rappang—April 2024.
Badan Pusat Statistik Kabupaten Sidenreng Rappang. (2025a). Kabupaten Sidenreng Rappang dalam angka 2025.
Badan Pusat Statistik Kabupaten Sidenreng Rappang. (2025b).
Pertumbuhan ekonomi Kabupaten Sidenreng Rappang tahun 2024.
Budiandriani, & Rosyadah, K. (2020). The influence of financial knowledge, financial attitudes and personality to financial management behavior for micro, small and medium enterprises typical food of Coto Makassar. Journal of Humanities and Social Studies, 4(2), 152–156. https://doi.org/10.33751/jhss.v4i2.2468
Costa, P. T., Jr., & McCrae, R. R. (1992). Revised NEO Personality Inventory (NEO-PI-R) and NEO Five-Factor Inventory (NEO-FFI) professional manual. Psychological Assessment Resources.
Fitria, I., Soejono, F., & Tyra, M. J. (2021). Literasi keuangan, sikap keuangan dan perilaku keuangan dan kinerja UMKM. Journal of Business & Banking,11(1),1–15. https://doi.org/10.14414/jbb.v11i1.2496
Ghozali, I. (2021). Aplikasi analisis multivariate dengan program IBM SPSS
26. Badan Penerbit Universitas Diponegoro.
Grable, J. E., Park, J.-Y., & Joo, S.-H. (2009). Explaining financial management behavior for Koreans living in the United States. Journal of Consumer Affairs, 43(1), 80–107. https://doi.org/10.1111/j.1745-6606.2008.01128.x
Haeruddin, M. I. M. (2026). ESG Branding Strategies in B2B And B2C Markets: Evidence From Emerging Economies. Economics and Business Journal (ECBIS), 4(5), 1773-1786.
Hilgert, M. A., Hogarth, J. M., & Beverly, S. G. (2003). Household financial management: The connection between knowledge and behavior. Federal Reserve Bulletin, 89(7), 309–322.
Humaira, I., & Sagoro, E. M. (2018). Pengaruh pengetahuan keuangan, sikap keuangan, dan kepribadian terhadap perilaku manajemen keuangan pada pelaku UMKM sentra kerajinan batik Kabupaten Bantul. Nominal: Barometer Riset Akuntansi dan Manajemen, 7(1), 96–110. https://doi.org/10.21831/nominal.v7i1.19363
Huston, S. J. (2010). Measuring financial literacy. Journal of Consumer Affairs, 44(2), 296–316. https://doi.org/10.1111/j.1745-6606.2010.01170.x
Ida, & Dwinta, C. Y. (2010). Pengaruh locus of control, financial knowledge, income terhadap financial management behavior. Jurnal Bisnis dan Akuntansi, 12(3), 131–144. https://doi.org/10.34208/jba.v12i3.202
Khasanah, R. N., & As'ari, H. (2024). Pengaruh literasi keuangan, sikap keuangan, dan kepribadian terhadap perilaku pengelolaan keuangan UMKM bidang kuliner (studi kasus pada UMKM Pasar Beringharjo). JIMEA: Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi), 8(3), 2530–2547.
Lusardi, A., & Mitchell, O. S. (2014). The economic importance of financial literacy: Theory and evidence. Journal of Economic Literature, 52(1), 5–44. https://doi.org/10.1257/jel.52.1.5
Nurisaputri, A. D., Fikri, M. A., Windikasari, E. S., & Wardana, M. G. W. (2024). Financial management behavior: The role of financial knowledge, financial attitude, and personality. Kompartemen: Jurnal Ilmiah Akuntansi, 22(2), 342–352. https://doi.org/10.30595/kompartemen.v22i2.21988
Otoritas Jasa Keuangan. (2024). Survei Nasional Literasi dan Inklusi Keuangan 2024.
Pemerintah Kabupaten Sidenreng Rappang. (2018). Rencana kerja pemerintah daerah tahun anggaran 2018.
Perry, V. G., & Morris, M. D. (2005). Who is in control? The role of self-perception, knowledge, and income in explaining consumer financial behavior. Journal of Consumer Affairs, 39(2), 299–313. https://doi.org/10.1111/j.1745-6606.2005.00016.x
Sekaran, U., & Bougie, R. (2016). Research methods for business: A skill-building approach (7th ed.). Wiley.
Siegel, G., & Marconi, H. R. (1989). Behavioral accounting. South-Western Publishing.
Sugiyono. (2022). Metode penelitian kuantitatif, kualitatif, dan R&D. Alfabeta.
Wolmarans, H., & Meintjes, Q. (2015). Financial management practices in successful small and medium enterprises (SMEs). Southern African Journal of Entrepreneurship and Small Business Management, 7(1), 88–116.
Xiao, J. J. (2008). Applying behavior theories to financial behavior. In J. J. Xiao (Ed.), Handbook of consumer finance research (pp. 69–81). Springer. https://doi.org/10.1007/978-0-387-75734-6_5
Yusup, R., & Jasuni, A. Y. (2024). The role of financial knowledge and personality on financial management behavior. Jurnal Manajemen Bisnis, 11(1), 340–351. https://doi.org/10.33096/jmb.v11i1.738
License
Copyright (c) 2026 Muliati, Julianty Sidik Tjan, Asri Ady Bakri
This work is licensed under a Creative Commons Attribution 4.0 International License.
Downloads
How to Cite
