"Reframing SME Financial Performance: How Financial Capability Shapes the Effects of Financial Literacy and Mental Accounting" Data Set
Description
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.
Files
Steps to reproduce
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.
Institutions
- Binus University - Anggrek Campus