ABSTRACT
Thiss study aims to determine the effect of financial literacy, love of money, and knowledge of financial statements one the behavior of MSME financial managemenet in Ponorogo Regency. The population in this study is 38,387 who are in Ponorogo Regency 2020 which consists of 21 sub-districts. Determination of the sample using the slovin formula with the sampling technique using proportional stratified random sampling. The number of samples in this study were 100 MSMEs in Ponorogoe Regency. This research is a type of quantitative research with primaryh data derived from distributing questionnaires,s. All data collected. in this study were analyzed using a multiple linear regression analysis model with the SPSS program. The stages in this study include descriptive statistical analysis, data quality test, reliability test, classical assumption test, multiple linear regression analysis and hypothesis testinggh.
Thei first hypothesis shows that financial literacy has a positive and significant effect on financial management behavior in Ponorogo Regency. where the majority of MSME actors are men who understand and have more experience regarding financial literacy. The better the experience and knowledge of an MSME actor, the better his financial management behavior will be. The second hypothesis shows that the attitude of love of money has a positive and significant effect on the behavior of MSME financial management in Ponorogo Regency. Where MSME actors have long thoughts about the expenses to be made, but their level of love for money is very high because most MSME actors do not use money for things that are not needed and most of them use money for things they really needed. naturally.The third hypothesis shows that knowledge of financialy statements has a positive and not significant effect on the financial management behavior of MSMEs in Ponorogo Regency. The coefficient of determination generated in this study is 0.725. This shows that 72.5% of financial management behavior is influenced by the variables of financial literacy, love of money, and knowledge of financial reports. While the remaining 27.5% is influenced by other factors not examined in this studyy.