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Business performance represents how well the company can make use of business assets and generate receivable. Business performance is a result of company activities or investments over a given period. It is a specific business goal achievement measured against standards, completeness, and costs. The business performance was the result of corporate strategies employed to achieve market-oriented. In the years between 2012 and 2014, the Enterprise Survey ( The owners of SMEs should manage their financial business effectively to achieve good business performances. A low level of financial literacy causes a bad effect on business performances. This paper aims to analyze the influence of financial literacy on SME's business performance with religiosity as the moderating variable. A questionnaire survey has been distributed among SMEs owners in Sumatera, Indonesia. From 387 respondents as the samples of this study, the result shows that financial literacy affects business performance, religiosity affects business performance and religiosity strengthens the relationship between financial literacy and business performance.
Desiyanti et al. (Wed,) studied this question.