Financial inclusion, operating costs, and entrepreneurial traits; Gender-based insights into MSME financial performance in Indonesia

• Autores: Khairun Nisa, Agung Dharmawan Buchdadi, Saparuddin Mukhtar, Faisal Hamdi
• Localización: Contaduría y administración, ISSN 0186-1042, ISSN-e 2448-8410, Vol. 71, Nº. 3, 2026, págs. 1-20
• Idioma: inglés
• Títulos paralelos:
  • Inclusión financiera, costos operativos y rasgos empresariales; perspectivas de género sobre el desempeño financiero de las MIPYME en Indonesia
• Enlaces
  • Texto completo (pdf)
• Resumen
  • español

    This study investigates the unique effects of financial inclusion, operating costs, and entrepreneurial characteristics on the financial performance of micro, small, and medium enterprises (MSMEs) in Indonesia, with a specific focus on gender-based analysis. Using a 2023 sample of 292 MSMEs across 29 Indonesian provinces, this research incorporates a diverse and extensive dataset to enhance the understanding of MSME dynamics. Structural Equation Modeling (SEM) was employed to analyze the relationships among the variables. The findings reveal that financial inclusion, operating costs, and entrepreneurial characteristics significantly enhance MSME financial performance, with no notable performance differences between male-led, female-led, or jointly managed businesses. These results provide insights into achieving equitable and optimal MSME financial performance and inform strategies to enhance women’s roles in Indonesia’s economy.

  • English

    Este estudio investiga los efectos únicos de la inclusión financiera, los costos operativos y las características empresariales en el desempeño financiero de las micro, pequeñas y medianas empresas (MIPYMES) en Indonesia, con un enfoque específico en el análisis basado en el género. Utilizando una muestra de 2023 de 292 MIPYMES en 29 provincias indonesias, esta investigación incorpora un conjunto de datos diverso y extenso para mejorar la comprensión de la dinámica de las MIPYMES. Se empleó el Modelo de Ecuaciones Estructurales (SEM) para analizar las relaciones entre las variables. Los hallazgos revelan que la inclusión financiera, los costos operativos y las características empresariales mejoran significativamente el desempeño financiero de las MIPYMES, sin diferencias notables en el desempeño entre empresas lideradas por hombres, lideradas por mujeres o gestionadas conjuntamente. Estos resultados brindan información para lograr un desempeño financiero equitativo y óptimo para las MIPYMES e informan las estrategias para mejorar el rol de las mujeres en la economía de Indonesia

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