ANALISIS TINGKAT LITERASI KEUANGAN PELAKU SEKTOR USAHA MIKRO, KECIL DAN MENENGAH DI KABUPATEN KUDUS

The purpose of this study are to analyze the level of financial literacy for micro, small and medium enterprises (SMEs) in Kudus region. Subjects in this study is SMEs at 9 subdistricts in Kudus. The sample was 100 respondents SMEs are selected using proportionate stratified random sampling method in which the number of micro and small enterprises respondents amounted to 82, and medium enterprises respondents totaled 12. The analysis tool that used in this study is a qualitative descriptive analysis. Researchers examined six aspects of financial literacy which translated into 17-point statement on the enclosed questionnaire, the results will be used to determine the level of financial literacy for SMEs in Kudus Based on the analysis, the result shows that 1) The level of financial literacy of SMEs in Kudus region still relative low, that only 59.3 score 2) There is a gap between the level of financial literacy of micro, small and medium enterprises where the score of micro enterprises is 45.8 (low), score of small enterpises is 65.3 (medium) and score of medium enterprises is 87.3 (height). 3) From the six aspects of the assessment of financial literacy of SMEs in Kudus, two aspects including low category, they are basic knowledge of the financial aspects with a score of 37.3 and risk management aspect with a score of 39.3. Two aspect including medium category, they are knowledge financial report aspect with a score of 61.3 and financial management aspect with a score of 61.7. Two other aspects including high category, they are credit and debt management aspect with a score of 81.5 and future financial planning aspect with a score of 82.0.