Factors Affecting the Financial Performance of MSMEs in 3T (Frontier, Outermost, and Underdeveloped) Areas: The Moderating Role of Financial Literacy

This study investigates the factors influencing the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia's 3T regions—lagging (tertinggal), frontier (terdepan), and outermost (terluar)—with financial literacy positioned as a moderating variable. Despite playing a...

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Main Authors: Michael Miran, Lenny Leorina Evinita, Pricilia Joice Pesak
Format: Article
Language:English
Published: Laboratorium Rekayasa Sosial, Jurusan Sosiologi, FISIP Universitas Bangka Belitung 2025-03-01
Series:Society
Subjects:
Online Access:https://societyfisipubb.id/index.php/society/article/view/802
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author Michael Miran
Lenny Leorina Evinita
Pricilia Joice Pesak
author_facet Michael Miran
Lenny Leorina Evinita
Pricilia Joice Pesak
author_sort Michael Miran
collection DOAJ
description This study investigates the factors influencing the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia's 3T regions—lagging (tertinggal), frontier (terdepan), and outermost (terluar)—with financial literacy positioned as a moderating variable. Despite playing a crucial role in driving local economic growth, MSMEs in 3T areas face persistent challenges such as limited market access, inadequate infrastructure, and a shortage of skilled human resources. The study focuses on internal perspective factors, the use of accounting applications, and marketplace platforms as potential determinants of financial performance. Using a quantitative approach, a survey was conducted among MSME actors in Bitung City, a designated 3T area. The data were analyzed using SmartPLS regression. The findings indicate that accounting applications alone do not significantly enhance financial performance without sufficient financial literacy. Conversely, marketplace utilization substantially improves performance by expanding market reach and boosting sales. Internal perspectives show limited influence unless supported by training or external assistance. Although financial literacy does not statistically moderate the relationships tested, practical experience emerges as a critical component. The study underscores the importance of combining digital tools, experiential learning, and institutional support to strengthen the financial performance of MSMEs in remote and underserved regions.
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spelling doaj-art-8a8198cb46a246d489d2803c539e51832025-08-20T03:50:06ZengLaboratorium Rekayasa Sosial, Jurusan Sosiologi, FISIP Universitas Bangka BelitungSociety2338-69322597-48742025-03-0113110.33019/society.v13i1.802Factors Affecting the Financial Performance of MSMEs in 3T (Frontier, Outermost, and Underdeveloped) Areas: The Moderating Role of Financial LiteracyMichael Miran0https://orcid.org/0009-0008-7983-3238Lenny Leorina Evinita1https://orcid.org/0000-0003-2302-9079Pricilia Joice Pesak2https://orcid.org/0000-0002-5464-3947Manado State UniversityManado State UniversityManado State University This study investigates the factors influencing the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia's 3T regions—lagging (tertinggal), frontier (terdepan), and outermost (terluar)—with financial literacy positioned as a moderating variable. Despite playing a crucial role in driving local economic growth, MSMEs in 3T areas face persistent challenges such as limited market access, inadequate infrastructure, and a shortage of skilled human resources. The study focuses on internal perspective factors, the use of accounting applications, and marketplace platforms as potential determinants of financial performance. Using a quantitative approach, a survey was conducted among MSME actors in Bitung City, a designated 3T area. The data were analyzed using SmartPLS regression. The findings indicate that accounting applications alone do not significantly enhance financial performance without sufficient financial literacy. Conversely, marketplace utilization substantially improves performance by expanding market reach and boosting sales. Internal perspectives show limited influence unless supported by training or external assistance. Although financial literacy does not statistically moderate the relationships tested, practical experience emerges as a critical component. The study underscores the importance of combining digital tools, experiential learning, and institutional support to strengthen the financial performance of MSMEs in remote and underserved regions. https://societyfisipubb.id/index.php/society/article/view/802Accounting Information SystemsFinancial LiteracyFinancial PerformanceMarketplaceMSMEs3T Regions
spellingShingle Michael Miran
Lenny Leorina Evinita
Pricilia Joice Pesak
Factors Affecting the Financial Performance of MSMEs in 3T (Frontier, Outermost, and Underdeveloped) Areas: The Moderating Role of Financial Literacy
Society
Accounting Information Systems
Financial Literacy
Financial Performance
Marketplace
MSMEs
3T Regions
title Factors Affecting the Financial Performance of MSMEs in 3T (Frontier, Outermost, and Underdeveloped) Areas: The Moderating Role of Financial Literacy
title_full Factors Affecting the Financial Performance of MSMEs in 3T (Frontier, Outermost, and Underdeveloped) Areas: The Moderating Role of Financial Literacy
title_fullStr Factors Affecting the Financial Performance of MSMEs in 3T (Frontier, Outermost, and Underdeveloped) Areas: The Moderating Role of Financial Literacy
title_full_unstemmed Factors Affecting the Financial Performance of MSMEs in 3T (Frontier, Outermost, and Underdeveloped) Areas: The Moderating Role of Financial Literacy
title_short Factors Affecting the Financial Performance of MSMEs in 3T (Frontier, Outermost, and Underdeveloped) Areas: The Moderating Role of Financial Literacy
title_sort factors affecting the financial performance of msmes in 3t frontier outermost and underdeveloped areas the moderating role of financial literacy
topic Accounting Information Systems
Financial Literacy
Financial Performance
Marketplace
MSMEs
3T Regions
url https://societyfisipubb.id/index.php/society/article/view/802
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