Datasets Comparison

This dataset was collected for the study “Reframing SME Financial Performance: How Financial Capability Shapes the Effects of Financial Literacy and Mental Accounting.” The data come from 177 food-and-beverage SMEs respondents in Blitar City, Indonesia. Respondents completed a structured questionnaire designed to measure three main constructs: financial literacy, mental accounting, and financial capability, as well as self-reported financial performance. The instrument includes 22 indicators assessed using a six-point Likert scale (1 = strongly disagree to 6 = strongly agree). The dataset captures how these variables interact within the daily financial practices of F&B SMEs, providing a quantitative basis for examining the moderating role of financial capability in the relationship between financial literacy, mental accounting, and financial performance.

The data collection method used a questionnaire with 22 questions answered using a Likert scale of 1-6 which was distributed directly and online to respondents of MSMEs in the FnB sector in Blitar City.

Financial Accounting

Creative Commons Attribution 4.0 International

This study examines the influence of financial literacy and mental accounting on the financial performance of Micro, Small, and Medium Enterprises (MSMEs), with financial capability evaluated as a moderating variable. A quantitative explanatory design is applied by distributing structured questionnaires to 177 respondents in the food and beverage sector who occupy strategic roles such as owners, managers, supervisors, and financially knowledgeable staff. All constructs are measured using a six-point Likert scale, and data analysis is conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) through SmartPLS 4.0. The findings indicate financial literacy has a significant positive effect on MSME financial performance. Mental accounting shows a significant positive influence, suggesting that cognitive categorization and behavioral budgeting support improved financial outcomes. Financial capability likewise demonstrates a significant positive effect, highlighting the importance of practical financial skills and resource management competencies. However, its moderating role is found to be insignificant, indicating that financial capability does not strengthen the relationship between financial literacy, mental accounting, and financial performance. This study contributes to the growing body of research on MSME financial behavior aligned with the Resource-Based View (RBV). The findings also reinforce the relevance of several Sustainable Development Goals (SDGs), particularly SDG 8 (Decent Work and Economic Growth) and SDG 9 (Industry, Innovation, and Infrastructure), by emphasizing the need for stronger financial competencies to support sustainable MSME development. Overall, the results highlight the importance of enhancing financial knowledge, cultivating consistent financial behavior, and strengthening financial capability to improve decision-making and achieve more sustainable financial performance.

The data collection method used a questionnaire with 22 questions answered using a Likert scale of 1-6 which was distributed directly and online to respondents of MSMEs in the FnB sector in Blitar City.

Financial Accounting

Creative Commons Attribution 4.0 International