THE EFFECT OF FINANCIAL AND TAXATION LITERACY ON SUSTAINABLE COMPETITIVE ADVANTAGE THROUGH BUSINESS GROWTH: A STUDY OF CREATIVE MSMEs IN SPECIAL REGION OF YOGYAKARTA, INDONESIA

Resmi, Siti and Pahlevi, Reza Widhar and Sayekti, Fran THE EFFECT OF FINANCIAL AND TAXATION LITERACY ON SUSTAINABLE COMPETITIVE ADVANTAGE THROUGH BUSINESS GROWTH: A STUDY OF CREATIVE MSMEs IN SPECIAL REGION OF YOGYAKARTA, INDONESIA. International Journal of Entrepreneurship.

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C.16. The-effect-of-financial-and-taxation-literacy-on-sustainable-competitive-advantage-business-growth-study-of-creative-msmes-in-special-region-of-yogyakarta-indonesia-24-3-309.pdf

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Abstract

This purpose of this study is to test and analyze the effect of financial and taxation literacy on sustainable competitive advantage through business growth. This study uses the source of primary data through questionnaire that is distributed to Creative MSMEs actors in Daerah Istimewa Yogyakarta (DIY). The respondent of this study is 269 Creative MSMEs actors with the population from all Creative MSMEs in DIY. The data analysis uses Structural Equation Modeling (SEM) with AMOS technique. The result of this study proves that financial and taxation literacy has an effect on business growth and competitive advantage. Business growth can mediate the effect of financial and taxation literacy toward the competitive advantage of Creative MSMEs in DIY. Keywords: Financial Literacy, Taxation, Business Growth, Competitive Advantage, Creative MSMEs

Item Type: Article
Subjects: H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Depositing User: Dra. Fran Sayekti., MBA
Date Deposited: 11 Aug 2023 13:32
Last Modified: 11 Aug 2023 13:32
URI: http://eprints.uty.ac.id/id/eprint/12891

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