Pengaruh Literasi Keuangan Dan Financial Capital Terhadap Kinerja Ukm Di Jawa Timur Dengan Gender Sebagai Variabel Moderasi

SMEs are often not right in making business financial decisions. This is because the owners or managers of SMEs have low financial knowledge. This study aimed to investigate the level of financial literacy which is consists of the dimensions of debt literacy, bookkeeping literacy, budgeting literacy of SME owners or managers and also the decision using financial capital to achieve SME performance. Besides it, this study used gender as a moderating variable. This research is using 177 sample of SMEs in East Java, Metropolitan Cluster in Surabaya, Sidoarjo, Gresik and Mojokerto. Data were collected by surveying, distributing questionnaires directly and assisting the respondent filling out the questionnaires, so respondents could understand how to fill out the questionnaire correctly. The results show that debt literacy does not affect the performance of SMEs, but bookkeeping literacy and budgeting literacy have a significant positive effect on the performance of SMEs. In addition, financial capital has a significant positive effect on the performance of SMEs. Keyword : Debt Literacy, Bookeeping Literacy, Budgeting Literacy, Financial Capital, Performanc