Analysis of the Influence of Financial Manager Competence, Access to Capital, and Community Economic Independence on the Effectiveness of Financial Management of MSME Actors in Kwala Serapuh Village, Langkat with Financial Information System as an In

This study aims to analyze the influence of three main factors, namely the competence of financial managers, access to capital, and economic independence of the community on the effectiveness of financial management of Micro, Small, and Medium Enterprises (MSMEs) in Kwala Serapuh Village, Langkat. In addition, this study also explores the role of financial information systems as intervening or intermediary variables. The first factor studied is the competence of financial managers in managing MSME finances. It includes knowledge and skills in financial planning, transaction recording, and financial analysis. This research will identify the extent to which these competencies affect the effectiveness of MSME financial management. The sample in this study is 85 MSME actors. The method used is PLS analysis. The results of the study show that Financial Management Competency (KPK) has a significant positive effect on Financial Management Effectiveness (EMK). Financial Management Competence (KPK) has a significant positive effect on the Financial Information System (SIK). Access to Capital (AM) has no positive and insignificant effect on the Effectiveness of Financial Management (EMK). Access to Capital (AM) has a significant positive effect on the Effectiveness of the Financial Information System (SIK). Economic Independence (KE) has no positive and insignificant effect on the Effectiveness of Financial Management (EMK). Economic Independence (KE) has a significant positive effect on the Financial Information System (SIK). The Financial Information System (SIK) has a significant positive effect on the Effectiveness of Financial Management (EMK).