The Influence of the Level of Financial Literacy of Village Officials on the Financial Performance of Villages in the Sub-district South Ponrang, Luwu Regency
DOI:
https://doi.org/10.24256/kharaj.v7i3.7537Keywords:
Financial Knowledge, Financial Behavior, Financial Attitudes, Financial PerformanceAbstract
This study aims to analyze the impact of financial literacy of village officials, focusing on financial knowledge, financial behavior, and financial attitudes, on the financial performance of villages in Ponrang Selatan District, Luwu Regency. The research design used is quantitative with a survey approach. Data were obtained through the distribution of questionnaires to 60 village officials responsible for managing the finances of their respective villages. The data analysis method used is multiple linear regression. The results show that the financial literacy of village officials, which includes financial knowledge, behavior, and attitudes, both partially and simultaneously, has a positive and significant impact on the financial performance of villages in South Ponrang. Therefore, it is recommended that local governments enhance financial literacy training for village officials. Future research could explore other factors influencing village financial performance and the long-term impact of improving financial literacy.
References
Adisty, Goso, and Antong. (2024). Financial Literacy And Empowerment Of Women Headed Families. International Conference of Business, Education, Health, and Scien-Tech (ICBENS), 1(1), 705–717.
Agustina, N., Esa, and Yusuf, M. (2024). Village Government Institutional Model. TUTURAN: Journal of Communication, Social and Humanities Sciences, 2(1), 201–209.
Andriani, U., and Zulaika, T. (2019). The Role of Village Officials in Accountability of Village Fund Management. Journal of the Academy of Accounting, 2(2), 119–144.
Anggriani, I., Armiani, and Wahyullah, M. (2023). The Influence of Financial Inclusion, Financial Literacy, and Financial Management on the Performance of MSMEs in Dompu Regency. Kompeten: Scientific Journal of Economics and Business, 2(3), 598–609.
Ashari, AAS, Diana, N., and Fakhriyyah, DD (2023). The Influence of Financial Literacy, Financial Attitude, Financial Behavior, and Personality on MSME Performance (Case Study in Blitar Regency). e_Jurnal Ilmiah Riset Akuntansi, 12(02), 1511–1522.
Azizah, NW, Dasila, RA, and Sultan. (2025). The Influence of Financial Knowledge and Financial Experience on the Financial Behavior of Students in Palopo City. Edunomika, 09(02), 1–14.
Bene, F., Sanga, KP, and Romario, F. De. (2024). The Influence of Financial Literacy on the Financial Performance of Micro, Small, and Medium Enterprises (MSMEs) with Financial Management Behavior as an Intervening Variable (Case Study on MSMEs in Alok Timur District). Initiative: Journal of Economics, Accounting, and Management, 3(4), 327–341.
Elisabeth, J., and Ruzikna. (2024). Financial Knowledge and Financial Attitudes Towards MSME Financial Performance. Journal of Business Administration (JAB), 14(2), 214–221.
Fitria, I. (2024). The Influence of Financial Literacy, Financial Attitudes and Financial Behavior on the Performance of MSMEs in Palembang City. K&K Journal of Management, 4(1), 545–567.
Goso. (2022). Strengthening Household Financial Resilience Through Financial Literacy in Underprivileged Women's Groups in Malatunrung, Palopo City. Journal of Community Service (J-PMas), 1(2), 65–74.
Hamidah, W., Rozari, PE De, Makatita, RF, and Ndoen, WM (2025). The Influence of Financial Knowledge, Financial Attitude, and Income on Financial Management Behavior of Members of the Lepo Lorun Ikat Weaving MSME Group in Nita Village, Nita District, Sikka Regency. Glory: Journal of Economics & Social Sciences, 6(1), 181–190.
Kartika, D., and Musmini, LS (2022). The Influence of Financial Literacy, Human Resource Competence, and Interest in Using E-Commerce on the Financial Performance of MSMEs During the Covid-19 Pandemic in Buleleng District. JIMAT (Accounting Student Scientific Journal) Ganesha University of Education, 13(01), 1–11.
Marlisa, I., and Muzakir. (2025). The Influence of Financial Knowledge, Financial Attitude and Personality on Financial Management Behavior of MSMEs in Meureubo District, West Aceh Regency. Rimba Journal: Research in Business Management and Accounting, 3(1), 53–68.
Natsir, MS, Supriaddin, N., and Putera, A. (2023). The Influence of Financial Literacy, Financial Inclusion, and Financial Technology on the Financial Performance of Young Entrepreneurs in Kendari City. Journal of Economics, Management, and Accounting, 1(2), 316–333.
Nuraeni, Ghofiri, AF, and Huda, K. (2023). The Influence of Financial Knowledge, Financial Attitudes, and Financial Behavior on Performance. Journal of Islamic Economics and Finance Research (JUPIEKES), 1(3), 300–319.
Pratiwi, NP, Rimbano, D., Junianto, AR, Susanti, E., Nugroho, GJ, Eriwati, H., Saputra, JD, and Rimbano, D. (2025). The Influence of Financial Knowledge, Financial Behavior, and Financial Attitude on Insurance Company Performance. ManBiz: Journal of Management & Business, 4(1), 154–162.
Purwati. (2024). The Influence of Financial Literacy, Financial Behavior, and Locus of Control on Financial Management of MSMEs in Surabaya. Soetomo Management Review, 2(7), 858–868.
Putra, IMYD, and Rasmini, NK (2019). The Influence of Accountability, Transparency, and Community Participation on the Effectiveness of Village Fund Management. E-Journal of Accounting, 28(1), 132–158.
Putri, WM, Elly, I., and Koeshardjono, H. (2024). The Influence of Internal Control Systems, Transparency, and Accountability in Village Fund Allocation Management on Village Financial Performance in Klakah District, Lumajang Regency. EKOMA: Journal of Economics, Management, and Accounting, 3(6), 1090–1101.
Rusnawati, R, R., and Saharuddin. (2022). The Influence of Financial Literacy, Financial Behavior, and Financial Attitudes on the Financial Performance of Micro, Small, and Medium Enterprises in Makassar City. SEIKO: Journal of Management & Business, 5(2), 253–261.
Stephanie, M., and Ibrahim, M. (2024). The Influence of Business Capital and Financial Knowledge on the Financial Performance of Coffee Shop MSMEs in Binawidya District, Pekanbaru City. JAMPARING: Journal of Tourism Management Accounting and Counseling Learning, 2(2), 313–326.
Sugiyono. (2019). Quantitative and Qualitative Research Methods and R & D. Bandung: Alfabeta.
Tiarifani, T., Lubis, TA, and Zulkifli. (2024). The Influence of Financial Knowledge, Financial Attitude, and Financial Experience on Financial Management Behavior of Traders at Angso Duo Market, Jambi City. Journal of Management Dynamics, 12(4), 161–175.
Utami, S., and Nesneri, Y. (2024). The Influence of Financial Knowledge, Financial Attitude, Financial Confidence, Personality and Income on the Financial Management Behavior of MSMEs (Case Study of Cake Sellers in Tuah Madani District, Pekanbaru City). Innovative: Journal of Social Science Research, 4(3), 10836–10847.
Mujahidin, Rahmadani, N., & Putri, Q. A. R. (2024). Analysis of the Influence of Religiosity Values In Reducing Consumptive Behavior in Indonesian Muslim Consumers. Amwaluna: Jurnal Ekonomi dan Keuangan Syariah, 8(2), 253-274.
Wulandari, S., Irfan, A., Zakaria, N. B., & Mujahidin. (2024). Survey Study on Fraud Prevention Disclosure Measurement at State Islamic Universities in Indonesia. IQTISHODUNA: Jurnal Ekonomi Islam, 13(1), 327–348. https://doi.org/10.54471/iqtishoduna.v13i1.2305
Sapsuha, M. U., Alwi, Z., Sakka, A. R., & Al-Ayyubi, M. S. (2024). Review of Gold Trading Practices on Credit (non-Cash) Based on Hadith. Al-Kharaj: Journal of Islamic Economic and Business, 6(3).
Majid, N. H. A., Omar, A. M., & Busry, L. H., Mujahidin Reviving Waqf In Higher Education Institutions: A Comparative Review Of Selected Countries. European Proceedings of Social and Behavioural Sciences.
Ishak, I., Putri, Q. A. R., & Sarijuddin, P. (2024). Halal Product Assurance at Traditional Markets in Luwu Raya Based on Halal Supply Chain Traceability. Amwaluna: Jurnal Ekonomi dan Keuangan Syariah, 8(2), 224-240.
K, A. ., Astuti, A. R. T. ., & ., Mujahidin. (2024). The Impact of Word of Mouth and Customer Satisfaction on Purchase Decisions: The Role of Maslahah as an Intervening Variable in the Cosmetic Products Industry in Indonesia. Journal of Ecohumanism, 3(7), 1525–1540. https://doi.org/10.62754/joe.v3i7.4307
Arno, A., & Mujahidin, M. (2024). Enhancing Zakat Management: The Role of Monitoring and Evaluation in the Amil Zakat Agency. Jurnal Economia, 20(3), 397-418. doi:https://doi.org/10.21831/economia.v20i3.53521
Fiqran, M., Mujahidin, M., Bakri, A. N., & Abdulrahman, A. J. A. (2024). Motivation for Waqf in Millennials and Generation Z: Highlighting Religiosity, Literacy and Accessibility. IKONOMIKA, 9(2), 309-332.
Putri, Q. A. R., Fasiha, F., & Rasbi, M. (2024). Affiliate marketing and intention to adopt mudarabah: The mediating role of trust in Islamic financial decision-making. JEMA: Jurnal Ilmiah Bidang Akuntansi Dan Manajemen, 21(2), 337–362. https://doi.org/10.31106/jema.v21i2.23381
Mujahidin, M., Imran, M., Sapa, N. B., Fasiha, F., Aisya, S., & Trimulato, T. (2025). Challenge of Waqf to the Social and Economic Welfare of Muslim Communities: A Comparative Analysis Between Countries. Jurnal Ilmiah Mizani: Wacana Hukum, Ekonomi Dan Keagamaan, 12(1), 168-184.
The Influence of Brand Equity and Service Quality on the Decision to Use Islamic Banking Services. (2024). International Journal of Religion, 5(11), 7402– 7409. https://doi.org/10.61707/gfqm3b30
Downloads
Published
How to Cite
Issue
Section
Citation Check
License
Copyright (c) 2025 Peri Herdiansyah, Goso, Antong

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International License. In line with the license, authors are allowed to share and adapt the material. In addition, the material must be given appropriate credit, provided with a link to the license, and indicated if changes were made. If authors remix, transform or build upon the material, authors must distribute their contributions under the same license as the original.